An Appraisal of the three capitals of Taxation(Capital Gains Tax, Capital Transfer Tax and Capital Allowance) Under The Nigerian Tax Regime

Simple item page
dc.contributor.authorKontagora, A. M
dc.date.accessioned2025-02-25T15:38:27Z
dc.date.available2025-02-25T15:38:27Z
dc.date.issued2019
dc.description.abstractThe 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,
dc.identifier.citationKontagora, A. M (2019). 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, 3(1). Pp. 152 - 164.
dc.identifier.issn2519-9501
dc.identifier.urihttps://repository.uniabuja.edu.ng/handle/123456789/738
dc.language.isoen
dc.publisherKampala International University Law Journal
dc.subjectTaxation
dc.subjectCapital
dc.subjectGains Tax
dc.subjectTransfer Tax
dc.subjectAllowance
dc.subjectTax Regime
dc.titleAn Appraisal of the three capitals of Taxation(Capital Gains Tax, Capital Transfer Tax and Capital Allowance) Under The Nigerian Tax Regime
dc.typeArticle
Files
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.68 KB
Format:
Item-specific license agreed to upon submission
Description:
Download
Collections
Department of Public & International Law - Scholarly Publications