Repository logo
HARVEST
 

The Role of Taxation in Nigeria's Oil and Gas Sector Reforms - Learning from the Canadian Experience

Simple item page
dc.contributor.advisorLarre, Tamaraen_US
dc.contributor.committeeMemberHeavin, Heatheren_US
dc.contributor.committeeMemberOdumosu-Ayanu, Ibironkeen_US
dc.creatorOduntan, Mobolanleen_US
dc.date.accessioned2015-12-01T12:00:12Z
dc.date.available2015-12-01T12:00:12Z
dc.date.created2015-11en_US
dc.date.issued2015-11-30en_US
dc.date.submittedNovember 2015en_US
dc.description.abstractSeveral stakeholders in Nigeria’s oil and gas industry have emphasized the need for petroleum sector reforms in Nigeria. Canada is reputed to have one of the best oil and gas tax regimes in the world. This thesis argues that certain tax measures in Canada’s oil and gas industry have considerable potential for addressing certain industry inefficiencies in Nigeria’s petroleum sector. In developing this argument, this thesis gives an overview of oil and gas taxation in both jurisdictions and examines the possibility of transferring laws between Nigeria and Canada by exploring legal and tax comparative law theories. The thesis also examines the major challenges in Nigeria’s oil and gas industry and identifies viable areas in Canada’s oil and gas tax system which have the potential to address these challenges. Given the peculiarities of oil and gas taxation in each jurisdiction, this thesis suggests that the selected Canadian fiscal and administrative measures may require certain modifications in order to make these measures more suitable for Nigeria’s legal and tax system.en_US
dc.identifier.urihttp://hdl.handle.net/10388/ETD-2015-11-2282en_US
dc.language.isoengen_US
dc.subjectNigeriaen_US
dc.subjectCanadaen_US
dc.subjectTaxationen_US
dc.subjectOil and Gasen_US
dc.subjectNigeria's Petroleum Industryen_US
dc.subjectPetroleum Industry Bill (PIB)en_US
dc.subjectTax Expendituresen_US
dc.subjectLegal Transplanten_US
dc.subjectTax Transplanten_US
dc.subjectEx Ante Assessmenten_US
dc.subjectEx Post Evaluationen_US
dc.subjectTax Reformsen_US
dc.subjectOil and Gas Reformsen_US
dc.subjectLegal Reformsen_US
dc.subjectComparative Lawen_US
dc.subjectPublic Policyen_US
dc.subjectReformative Role of Taxationen_US
dc.subjectNatural Resourcesen_US
dc.subjectPetroleumen_US
dc.subjectNatural Gasen_US
dc.subjectRoles of Taxationen_US
dc.subjectSub Saharan Africaen_US
dc.subjectWest Africaen_US
dc.subjectOECDen_US
dc.subjectChallengesen_US
dc.subjectRecommendationsen_US
dc.subjectProspects.en_US
dc.titleThe Role of Taxation in Nigeria's Oil and Gas Sector Reforms - Learning from the Canadian Experienceen_US
dc.type.genreThesisen_US
dc.type.materialtexten_US
thesis.degree.departmentLawen_US
thesis.degree.disciplineLawen_US
thesis.degree.grantorUniversity of Saskatchewanen_US
thesis.degree.levelMastersen_US
thesis.degree.nameMaster of Laws (LL.M.)en_US

Files

Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
ODUNTAN-THESIS.pdf
Size:
1.57 MB
Format:
Adobe Portable Document Format
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
2.21 KB
Format:
Plain Text
Description:
Download

Collections

Graduate Theses and Dissertations