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
» ABSTRACT Terrorism has been a scourge both to the government and the people of Nigeria. The human and material loss recorded in recent past is enormou...Continue Reading »
» ABSTRACT Treaties represent an important instrument by which States undertake and accept responsibilities in the international arena. Nigeria has in f...Continue Reading »
» ABSTRACT The conflict in customary law is a theme that permeates the history of colonialism in Nigeria and indeed Africa. It is a fact that, global in...Continue Reading »
4. FARMERS AND HERDSMEN CLASHES; BOLSTERING AGRICULTURAL DEVELOPMENT THROUGH THE INSTRUMENTALITY OF LAW» Abstract Land is probably the most important resources needed by man for his day to day existence. All human livelihoods and activities are directly o...Continue Reading »
5. 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 »
» ABSTRACT On the 23rd of November, 2009, President Musa Yar’Adua left Nigeria for treatment abroad in an undisclosed country. For the next 80 day...Continue Reading »
» ABSTRACT There is no law that says the plaintiff or the prosecution must bring a million witnesses or evidence to court before he can succeed in his c...Continue Reading »
» CHAPTER ONE GENERAL INRODUCTION 1.0.0: INTRODUCTION Presumption is an important topic in the law of evidence; it is a creature of common law which is ...Continue Reading »
» ABSTRACT Waste is the greatest danger facing mankind today therefore measures must be nationally and internationally taken to control disposal of such...Continue Reading »
10. LEGAL AND INSTITUTIONAL FRAMEWORK REGULATING PUBLIC OFFERING OF SECURITIES IN THE NIGERIAN CAPITAL MARKET» ABSTRACT A nation’s financial system is made up of the Money Market, Capital Market and the Insurance Market. While Central Bank of Nigeria serv...Continue Reading »