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A theoretical and empirical investigation into the design and implementation of an appropriate tax regime: an evaluation of Nigeria's petroleum taxation arrangements. (2013)
Thesis
KYARI, A.K. 2013. A theoretical and empirical investigation into the design and implementation of an appropriate tax regime: an evaluation of Nigeria's petroleum taxation arrangements. Robert Gordon University, PhD thesis.

This thesis provides a structure for understanding the various issues in the design and implementation of a petroleum tax system. Its main objective is to examine whether the Nigerian petroleum tax system is appropriately designed to achieve the bene... Read More about A theoretical and empirical investigation into the design and implementation of an appropriate tax regime: an evaluation of Nigeria's petroleum taxation arrangements..