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This document provides an overview of taxation principles and practices in Nigeria. It defines taxation as a compulsory levy imposed by the government on income, goods, services, and properties to generate revenue. There are direct taxes imposed on individuals and businesses, and indirect taxes imposed on goods and services. Factors like certainty, equity, and convenience are important for a good tax system. Residence is also a key determinant of tax obligations, with rules around foreign, Nigerian, and oth

Author

Abhishek K. Singh

Language

EN