Taxation Overview

A twin course by Sylvester Oshode . 

In the first course you will learn  about Tax Concept which will equally give us an overview of the Tax system. We equally will draw similarities from other countries' tax system among others. At the end of the first course, the student should understand the following among others:

• The different classes of Taxes
• Principles of an ideal Tax system
  • Examination of the various tax canons
  • Direct and Indirect taxation
• Ability to differentiate between Pay theory and Benefit theory
• Importance of Taxation among other objectives

while in the second course, Tax systems, Case study: Nigeria, you find out that the tax laws or legal instruments which tax administration rely upon are the basis of authority to implement tax policies of a country? You will also learn about the complete tax system In Nigeria including; 

• Concept of Nigerian Tax system
  • What is the concept of tax about, what is the relationship between tax policy, laws and administration? 
• Concept of Tax policy
  • the difference between a policy and a tax policy
• Concept of Tax Laws
  • What are tax laws and the various tax laws, pre-2002 and post-2002, laws like the company Income tax, VAT Act or sales tax, Petroleum Tax, Education, etc. Learn about their functions, challenges, usefulness and much more
• Concept of Tax administration
  • Who administers tax, how are the various  managers constituted, what are their key functions.

Instructor

Sylvester Oshode is a chartered accountant and tax administrator with many years of professional work experience. He is currently a Manager (Compliance audit) at the Federal Inland Revenue Service (FIRS) as Team Head, Audit Review Committee. He holds a Bachelor’s Degree in Accounting and Fraud Detection and Masters in Business Administration. He is a Fellow of the Institute of Chartered Accountants of Nigeria (ICAN) and an Associate of the Chartered Institute of Taxation of Nigeria (CITN).