Get the complete project »
- The Complete Research Material is averagely 61 pages long and it is in Ms Word Format, it has 1-5 Chapters.
- Major Attributes are Abstract, All Chapters, Figures, Appendix, References.
- Study Level: BTech, BSc, BEng, BA, HND, ND or NCE.
- Full Access Fee: ₦6,000
The Capital Gains Tax was introduced into Nigeria
by the Capital Gains Tax Decree (Decree No. 44) in 1967. The decree was
enacted on 19th October, 1967 but retrospectively took effect from 1st
April, 1967. It came into being two years after the Capital Gains Tax
Law of United Kingdom (Finance Act,
1965). The Decree (Now Capital Gains Tax Act, Cap. C1, L.F.N, 2004)
deals with the taxation of capital gains arising out of the disposal of capital assets.
This research entitled “An Appraisal of the Problems and Prospects of
Capital Gains Tax Act, 2004 in Nigeria” has been embarked upon with the
sole aim at analyzing the essential provisions of the Act in bid to
indentify its problems and prospects. In the first place, the work
analyzed the transactions giving rise to capital receipts, the reasons
for the imposition of the capital gains tax on chargeable assets and
gains. The research has equally discussed how the capital gains tax is
assessed and computed. The work also considered exempted bodies and
gains under the Act. To make the work tally with the title, so many
problems associated with the provisions and administration of the Act
have been critically analyzed and the prospects thereof have been
elaborately highlighted. The methodology adopted in conducting this
research was essentially doctrinal i.e library-oriented. And the scope
of this research was largely the Capital Gains Tax Act, Cap. C1, LFN,
2004 applicable in Nigeria though several legislations and other jurisdictions like U.K, U.S.A, Canada, etc have been made reference with. At the end of the work, findings in relation to the provisions and administration of the Act have been made out. The work finally recommended that some of the sections should be amended so much so that the Act meets with the current realities or challenges such as tax avoidance and tax evasion thereby boosting revenue generation.
You either get what you want or your money back. T&C Apply
You can find more project topics easily, just search
SIMILAR LAW FINAL YEAR PROJECT RESEARCH TOPICS
1. THE ROLE OF THE PUBLIC COMPLAINTS COMMISSION IN PROTECTING WORKER’S RIGHTS AGAINST ADMINISTRATIVE INJUSTICE AND MALADMINISTRATION IN NIGERIA» ABSTRACT This research project is titled “The Role of the Public Complaints Commission in Protecting Worker’s Rights against Administrativ...Continue Reading »
2. AN APPRAISAL OF THE EFFICACY OF THE LEGAL AND INSTITUTIONAL FRAMEWORKS FOR COMBATING CYBERCRIMES IN NIGERIA» ABSTRACT Advances in Artificial Intelligence are credited to have given the world computers that can defeat people at chess as well as drive cars and ...Continue Reading »
» CHAPTER ONE GENERAL INTRODUCTION 1.1 INTRODUCTION Judgment, simply put, means a Courts final determination of a case which normally includes a decree ...Continue Reading »
» CHAPTER ONE INTRODUCTION 1.2 BACKGROUND OF THE STUDY This research work is based on the premise of discovering what the practices of land registration...Continue Reading »
5. A COMPARATIVE ANALYSIS OF THE ENFORCEMENT OF FOREIGN JUDGMENT IN NIGERIA AND UNITED KINGDON: A CASE FOR CYBER JURISDICTION» Abstract Under Private International Law, enforcement of foreign judgment or its recognition is the whole mark of every proceeding. Without them, this...Continue Reading »
» ABSTRACT The issue of jurisdiction is very vital in a legal system. It is the practical authority granted to a legal body (the court precisely) to adm...Continue Reading »
» TABLE OF CONTENTS Title Page Dedication ii Declaration iii Certification iv Acknowledgements v Table of Contents vi Table of Cases xi Table of Statute...Continue Reading »
» ABSTRACT The decree of dissolution of marriage which is defined as the legal separation o f man and wife effected by the judgement or decree of a cour...Continue Reading »
9. AN EVALUATION OF THE OPERATION OF NON-INTEREST BANKING UNDER THE EXISTING LEGAL FRAMEWORK IN NIGERIA» ABSTRACT This Dissertation aimed at evaluating the Operation of Non Interest Banking Under the Existing Legal Framework in Nigeria. The work has evalu...Continue Reading »
10. AN APPRAISAL OF THE APPLICATION OF PLEA BARGAINING PROCEDURE IN NIGERIAN CRIMINAL JUSTICE SYSTEM» ABSTRACT This project titled”An Appraisal of the Application of Plea Bargaining Procedure in Nigerian Criminal Justice System” is aimed at ascerta...Continue Reading »