How to login to NOUN Elearn Portal
You can now use you matric number to login as your username and password in a lowercase.
https://elearn.nouedu2.net/login/
Note that you are to change your passw...
NATIONAL OPEN UNIVERSITY OF NIGERIA
UNIVERSITY VILLAGE, PLOT 91, CASDASTRAL ZONE, NNAMDI AZIKIWE EXPRESS WAY, JABI, ABUJA.
FACULTY OF LAW
JUNE/JULY 2013 EXAMINATION
COURSE CODE: LAW 434
COURSE TITLE: LAW OF TAXATION 2
TIME ALLOWED: 3 Hours
INSTRUCTIONS: ANSWER ANY FIVE QUESTIONS, ALL QUESTIONS CARRY EQUAL MARKS
- “ALL ANIMALS ARE EQUAL, BUT SOME ARE MORE EQUAL THAN THE OTHER” AS A TAX LAW STUDENT EXAMINE HOW APTLY CAN THIS STATEMENT MIRROR THE SHARING OF TAXING POWER BETWEEN THE THREE TIERS OF GOVERNMENT IN NIGERIA.
- YOU JUST GOT A JOB WITH THE MINISTRY OF INTERNAL REVENUE OF YOUR STATE AND YOU WERE REQUIRED TO MAKE A PRESENTATION ON BEHALF OF YOUR BOSS ON THE ISSUE OF PAYMENT OF TAX, HOW WILL YOU ASSESS THE VIABILITY OF EFFECTIVE TAX COLLECTION IN VIS-À-VIS WITH THE PROBLEMS ASSOCIATED WITH TAX AVOIDANCE IN THE STATE
- ANY IMPOSITION AND COLLECTION OF TAX OUTSIDE THE JURISDICTION OF TAX STATUTE OR THAT IS DEVOID OF THE STATE LEGISLATIVE ARM APPROVAL IS A SELF-ASCRIBED TAXING POWER WHICH TO THAT EXTENT NULL. DISCUSS.
- WHEN NIGERIA BECAME A FEDERATION IN 1954, THE ISSUE OF SHARING OF TAXING POWERS BETWEEN THE REGIONS AND THE FEDERAL GOVERNMENT BECAME A SERIOUS TUSSLE WHICH SETTLEMENT HAD TO GO THROUGH THE THICK AND THIN OF HISTORY. DISCUS.
- TAX IS NOT JUST ANY PAYMENT MADE AT WILL OR ON DEMAND BY ANY PERSON OR GROUP OF PERSONS AND TO ANY PERSON OR GROUP OF PERSONS. DISCUSS
- WITH THE AID OF CASE LAWS DISCUSS WHAT IS NOT TAX AND WHAT PAYMENT AMOUNT TO TAX AND THE FEATURES THAT WILL BE VISIBLE TO DECLARE AN ITEM AS TAX
- LIFE IS FULL OF UPS AND DOWNS AND SO IS THE PROPORTIONAL TAX SYSTEM, IT CERTAINLY CANNOT ONLY BE APPRAISED BY ITS VIRTUES BUT ALSO BY ITS IMPERFECTIONS. DISCUSS
- [A.] DIFFERENTIATE WITH CLEAR EXAMPLES WHAT YOU UNDERSTAND BY DIRECT AND INDIRECT TAX SYSTEM.
[B.] WRITE SHORT NOTES ON TWO OF THE FOLLOWING:
I. PROGRESSIVE TAX
II. PROPORTIONAL TAX
III REGRESSIVE TAX
- AS A STUDENT OF LAW OF TAXATION, HOW FAR WILL YOU AGREE WITH THE THOUGHT THAT SAYS THAT, REGRESSIVE TAX SYSTEM IS NOT THE BEST FOR A DEVELOPING COUNTRY LIKE NIGERIA?
