Larre, Tamara2015-12-012015-12-012015-112015-11-30November 2http://hdl.handle.net/10388/ETD-2015-11-2282Several 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.engNigeriaCanadaTaxationOil and GasNigeria's Petroleum IndustryPetroleum Industry Bill (PIB)Tax ExpendituresLegal TransplantTax TransplantEx Ante AssessmentEx Post EvaluationTax ReformsOil and Gas ReformsLegal ReformsComparative LawPublic PolicyReformative Role of TaxationNatural ResourcesPetroleumNatural GasRoles of TaxationSub Saharan AfricaWest AfricaOECDChallengesRecommendationsProspects.text