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Taxation I (BSc)
By PAMCET Learning Team
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Course Curriculum
1. Canons of Taxation (Adam Smith): Equity, Certainty, Convenience & Economy, and Modern Criteria of Neutrality & Flexibility
45 minutes
2. Classification of Taxes: Direct vs Indirect Taxes, Progressive, Regressive & Proportional Tax Structures
45 minutes
3. Constitutional & Legal Framework of Nigerian Taxation: Exclusive, Concurrent & Residual Legislative Lists
45 minutes