Sustainability of the Nigeria Tax System Prof. Oyedokun.pptx

ICAN Sustainability of the Nigeria Tax System Prof. Oyedokun

Being a Webinar Lecture Paper Presented at the Institute of Chartered Accountants of Nigeria (ICAN) Oshogbo & District Society on Saturday, 6th May, 2023.

1. Sustainability of the Nigeria Tax System Being a Webinar Lecture Paper Presented at the Institute of Chartered Accountants of Nigeria (ICAN) Oshogbo & District Society on Saturday, 6th May, 2023. Prof. Godwin Emmanuel Oyedokun Professor of Accounting and Financial Development Department of Management & Accounting Faculty of Management and Social Sciences Lead City University, Ibadan, Nigeria Principal Partner; Oyedokun Godwin Emmanuel & Co (Chartered Accountants, Tax Practitioners & Forensic Auditors)

2. ND (Fin), HND (Acct.), BSc. (Acct. Ed), BSc (Fin.), BSc. (Bus. Admin), MBA (Acct. & Fin.), MSc. (Acct.), MSc. (Bus & Econs ), MSc (Tax), MTP (SA), PhD (Acct), PhD (Fin), PhD (FA), FCA, FCTI, FCIB, ACS, ACIS, MNIM, FCNA, FCFIP, FCE, FERP, CICA, CFA, CFE, CIPFA, CPFA, ACAMS, ABR, CertIFR , IPA, IFA, FFAR, FPD-CR, FSEAN, FNIOAM, ACIrb

3. Sustainability of the Nigeria Tax System

4. Introduction

5. Taxation in Nigeria

6. The Tax System

7. The Nigerian Tax System

8. Specific Objectives of T ax Policy

9. Tax Laws

10. Tax Laws

11. Tax Administration

12. Basis of Tax Administration

13. Relevant Authorities for Tax Collection

14. Guiding Principles of Nigeria Tax System

15. Basis of Tax Administration

16. Tax Compliance

17. Determinants of Tax Compliance

18. Tax Behaviour

19. Taxpayer Behaviour and Compliance

20. Tax Justice

21. Tax Rate, Compliance Cost, and Tax Penalty

22. Tax Rate, Compliance Cost, and Tax Penalty ( Con’t )

23. Tax Compliance, Tax Evasion, and Tax Avoidance: A Nexus?

24. Tax Revenue, Audit, Compliance, and Remittance

25. Tax Revenue, Audit, Compliance, and Remittance ( Con’t )

26. Conclusion

27. Recommendations

28. Prof. Godwin Emmanuel Oyedokun Professor of Accounting and Financial Development Lead City University, Ibadan, Nigeria Principal Partner; Oyedokun Godwin Emmanuel & Co (Chartered Accountants, Tax Practitioners & Forensic Auditors) [email protected] ; [email protected] [phone], & [phone]