Official NUC CCMAS syllabus

ESM 357 — National and Rating Taxation

ESM department course · Nigerian universities

What you'll be able to do (official learning outcomes)

• At the end of this course, students should be able to:
• explain landed property taxation as a means of revenue generation
• perform valuation for the determination of ground rents, land use charges; and 178
• undertake valuation for rating and taxation. 179

Course contents

Income tax: nature and incident. Allowances on deductions. Assessment of owners and occupiers of landed property. Taxation of capital estate duty. Capital transfer tax. Elementary principles of national finance with particular reference to central and local government finance. The caucus and principles of taxation.

Source: the Nigerian Universities Commission (NUC) Core Curriculum and Minimum Academic Standards (CCMAS). StudyOps loads this syllabus automatically when you study ESM 357.

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