Browsing by Subject "Allowance"

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    An Appraisal of the three capitals of Taxation(Capital Gains Tax, Capital Transfer Tax and Capital Allowance) Under The Nigerian Tax Regime
    (Kampala International University Law Journal, 2019) Kontagora, A. M
    The Taxation of Capital Gains and Capital Transferred Assets otherwise called Wealth Taxes, involve the levying of taxes on accumulated wealth/resources which can be used for investment and reinvestment for multiplier effects and in the Process same tax relieves are given in form of Capital Allowances for business organizations. This Paper appraises these Capitals with a view to discovering what they are, how they are applied and their effects on the revenue/tax generation on the economic growth and development of Nigeria,