Tax Elements in Government Borrowing: (Record no. 5931)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00846nam a22002297a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 170623r1974 nr ad||| |||| 00| 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | CBNCAT |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 352.44 |
| Item number | ADE |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Adewunmi, O. |
| 245 ## - TITLE STATEMENT | |
| Title | Tax Elements in Government Borrowing: |
| Remainder of title | the Nigerian case |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Ibadan |
| Name of publisher, distributor, etc | Nigerian Institute of Social and Economic Research |
| Date of publication, distribution, etc | 1974 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 24 - 47 |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE | |
| Title | Reprint series |
| 500 ## - GENERAL NOTE | |
| General note | No. 91 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The object of this paper is to examine how far government borrowing can be effectively distinguished from taxation, discuss how government policy overlaps into tax, discuss the significant of such overlapping with respect to the Nigerian public debt. |
| 590 ## - Local Notes: Cataloguer & Date | |
| Local note | osc 23/6/17 |
| 591 ## - Local Note: Item Class (Ref/Loans/Arch): Loans | |
| Local Note: Item Class | Loans |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Tax Administration |
| 710 ## - ADDED ENTRY--CORPORATE NAME | |
| Corporate name or jurisdiction name as entry element | NISER |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Monograph & others |
| 949 ## - LOCAL PROCESSING INFORMATION (Call No. /Shelf Ref) | |
| Call No. /Shelf Ref | 352.44 ADE |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Copy number | Bill Date | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Non-fiction | CBN HQ Library | CBN HQ Library | General Stacks | 23/06/2017 | 352.44 ADE | 31008100121124 | 23/06/2017 | 1 | 23/06/2017 | Monograph & others |