B.Sc. Economics
| Course Code: | ECON417 |
| Course Title: | Theory of Taxation |
| Credit Units: | 3 units |
| Level: | 400L |
| Semester: | First Semester |
| Course Outline: | Public sector and the economic system, principles of public revenue, the structure of public revenue in Nigeria, theory of tax structure development, the tax burden, the incidence of taxation, taxation for economic development |