B.Sc. Taxation

Colleges and Faculties > Independent Faculties > Faculty of Administration and Management Sciences (AMS) > Department of Accounting > B.Sc. Taxation

If you are interested in how governments generate revenue, how tax systems work, and how organisations comply with financial regulations, the B.Sc. Taxation programme provides a solid academic and professional foundation. The programme helps you understand taxation principles, public finance, accounting processes, and the legal framework that supports tax administration in Nigeria and globally.

You will study how taxes are assessed, collected, managed, and enforced, while also learning how tax policies influence business decisions, government budgeting, and economic development. This programme develops your analytical, numerical, legal, and communication skills, preparing you for roles in tax administration, accounting, financial services, and regulatory institutions.

Course Overview

The B.Sc. Taxation programme provides you with a comprehensive introduction to tax administration, public finance, accounting, management, and business law. You will learn how to interpret tax laws, calculate various forms of taxes, advise individuals and businesses, and support government tax operations. The programme duration is four years for UTME entrants and three years for Direct Entry students. Throughout the programme, you will explore:

  1. Principles and applications of taxation
  2. Financial accounting, cost accounting, and management accounting
  3. Tax law, business law, and regulatory compliance
  4. Public finance, fiscal policy, and government budgeting
  5. Entrepreneurship and business management
  6. Statistical and economic tools for tax analysis
  7. Audit and investigation techniques
  8. Research and data interpretation
  9. Practical exposure through SIWES

This blend of theoretical and practical learning prepares you to contribute to efficient tax administration and financial management in both public and private sectors.

Course Curriculum

The curriculum is developed in line with the NUC Core Curriculum and Minimum Academic Standards (CCMAS). It integrates general education, taxation, accounting, finance, economics, business law, and practical training, including SIWES. Your learning progresses from foundational knowledge at 100 Level to advanced technical and analytical competencies at 400 Level.

Your first year focuses on building strong foundational skills in accounting, economics, business operations, and communication. These courses introduce you to the financial and economic systems on which taxation relies. You will take courses such as:

  1. Introduction to Taxation
  2. Principles of Accounting
  3. Principles of Microeconomics
  4. Principles of Macroeconomics
  5. Introduction to Business Management
  6. Nigerian Legal System
  7. Communication in English
  8. Basic Mathematics for Business
  9. Use of Library, Study Skills and ICT
  10. Nigerian Peoples and Culture

These courses equip you with essential academic, analytical, and communication skills needed for deeper study in taxation and financial management.

At this stage, you begin to deepen your understanding of taxation, accounting systems, economic analysis, and the legal and institutional structures that guide tax administration. You will take courses such as:

  1. Personal Income Taxation
  2. Business Taxation
  3. Intermediate Accounting
  4. Nigerian Tax System
  5. Statistics for Business and Social Sciences
  6. Elements of Government and Public Administration
  7. Business Communication
  8. Cost Accounting
  9. Computer Applications in the Social Sciences
  10. Legal Aspects of Business

These courses help you develop the analytical, numerical, and regulatory competencies required for more advanced tax practice.

Here you begin to specialise in more complex areas of taxation, including corporate tax, petroleum profit tax, customs and excise duties, and tax investigation. You also build research competence and prepare for SIWES. You will take courses such as:

  1. Corporate Taxation
  2. Petroleum Profit Tax
  3. Value Added Tax (VAT)
  4. Customs and Excise Tax Administration
  5. Tax Planning and Management
  6. Auditing and Tax Investigation
  7. Management Accounting
  8. Entrepreneurship and Small Business Management
  9. Research Methods in Taxation
  10. SIWES (Student Industrial Work Experience Scheme)

These courses strengthen your ability to analyse tax problems, interpret legislation, administer tax assessments, and understand tax implications for businesses and government.

Your final year consolidates your technical expertise and prepares you for professional practice. You will study advanced tax analysis, fiscal policy, international taxation, and complete a supervised research project. You will take courses such as:

  1. Advanced Taxation
  2. Fiscal Policy and Public Finance
  3. International Taxation
  4. Tax Audit and Investigation Techniques
  5. Comparative Tax Systems
  6. Strategic Management
  7. Advanced Financial Reporting
  8. Project Work / Dissertation
  9. Electives in Specialised Tax Areas

By the end of this level, you will be ready to support tax organisations, financial institutions, public agencies, and private businesses with accurate tax analysis, compliance management, and advisory services.

Entry Requirements

You may enter the B.Sc. Taxation programme through either the UTME or Direct Entry pathway. Both routes ensure that you have the foundational skills needed for further study in taxation, accounting, finance, and public administration.

1. UTME Admission (Four-Year Programme)

  1. You are required to have five credit passes in relevant SSCE subjects, including English Language, Mathematics, and other acceptable subjects in Business, Social Sciences, or Commercial fields, obtained in not more than two sittings.
  2. Sit for the Unified Tertiary Matriculation Examination (UTME) with English Language and relevant subject combinations
  3. Select Olabisi Onabanjo University as your first-choice institution
  4. Participate in the OOU Post-UTME screening exercise and meet the departmental cut-off score

2. Direct Entry (Three-Year Programme)

You may be admitted into the 200 Level if you possess:

  1. A-Level passes in relevant subjects such as Accounting, Economics, or Business Studies
  2. NCE or ND in Accounting, Taxation, Business Administration, Banking and Finance, or related fields with a Merit or Lower Credit grade
  3. Equivalent qualifications recognised by the University Senate

All applicants must meet the University’s general admission requirements.

Why study at OOU?

Studying Taxation at Olabisi Onabanjo University gives you a strong blend of analytical, accounting, legal, and economic skills needed for tax administration and financial compliance. The programme prepares you to work in both public and private sectors, supporting government revenue systems and business tax management. You will benefit from:

  1. A well-structured curriculum aligned with NUC CCMAS, covering taxation, accounting, public finance, economics, law, and business management
  2. Practical exposure through SIWES, giving you real experience in tax offices, accounting firms, and financial institutions
  3. Industry-informed teaching, ensuring you understand current tax practices, compliance processes, and regulatory frameworks
  4. Training in analytical and problem-solving skills, enabling you to interpret tax laws, analyse financial records, and advise on tax matters
  5. Opportunities for professional development, including preparation for tax-related certifications and postgraduate studies in Accounting, Taxation, Finance, or Public Administration

At OOU, you are trained to become a tax professional capable of supporting individuals, organisations, and government institutions in meeting financial and legal obligations.

Research Project

In your final year, you will complete a supervised research project that enables you to apply tax theories, accounting principles, and analytical techniques to real-world taxation issues. During this project, you will:

  1. Select a topic related to personal income tax, corporate tax, VAT, petroleum profit tax, tax policy, compliance challenges, or public finance
  2. Use research methods such as surveys, interviews, financial analysis, document review, or statistical evaluation
  3. Engage with academic and professional literature to support your findings
  4. Produce a structured dissertation that demonstrates your understanding of taxation, legal frameworks, and financial analysis

This project demonstrates your competence and prepares you for professional roles in tax administration, auditing, financial analysis, and advisory services.

Graduation Requirements

To qualify for the award of the Bachelor of Science in Taxation, you must fulfil the graduation requirements approved by the National Universities Commission (NUC) and Olabisi Onabanjo University.

Academic Requirements

  1. Complete and pass all compulsory, required, and elective courses across all levels
  2. Earn a minimum of 120 credit units if admitted through UTME, or 90 credit units if admitted through Direct Entry
  3. Maintain at least a CGPA of 1.00
  4. Complete and defend your final-year research project successfully

These requirements ensure that you graduate with the technical, analytical, and regulatory skills required for effective tax practice.

Grading and Degree Classification

Your final classification is determined by your Cumulative Grade Point Average (CGPA), as follows:

Upon satisfying these requirements, you will be awarded the B.Sc. (Hons) Taxation, a qualification recognised for its relevance to tax administration, financial compliance, and public finance operations in both public and private sectors.

Career Opportunities

A degree in Taxation equips you for a wide range of professional careers in financial services, tax administration, accounting firms, regulatory agencies, and business organisations. You will have the technical and legal understanding needed to manage tax processes, interpret regulations, and support financial decision-making.

Potential Job Roles Include:

  1. Tax Officer or Inspector
  2. Accounts Officer
  3. Audit and Compliance Assistant
  4. Revenue Collection Assistant
  5. Tax Consultant or Advisor
  6. VAT and Indirect Tax Analyst
  7. Corporate Tax Assistant
  8. Financial Analyst
  9. Payroll and Compensation Officer
  10. Customs and Excise Assistant

Where You Can Work:

  1. Federal Inland Revenue Service (FIRS)
  2. State Internal Revenue Services
  3. Local Government Revenue Units
  4. Accounting and audit firms
  5. Banks and financial institutions
  6. Corporate finance departments
  7. Consultancy and advisory firms
  8. Customs and excise agencies
  9. Government ministries and departments
  10. NGOs and international development agencies

Your degree also prepares you for professional certifications such as CITN, ICAN, ACCA, and for postgraduate study in Taxation, Accounting, Public Finance, Economics, or Business Administration.

How to Apply?

1. UTME Entry (Four-Year Programme)

  1. Select Olabisi Onabanjo University as your first-choice institution.
  2. Choose Taxation as your preferred programme.
  3. Sit for the UTME with English Language and relevant subject combinations.
  4. Possess five O-Level credit passes including English Language, Mathematics, Economics, and other acceptable subjects.
  5. Participate in the OOU Post-UTME screening exercise and meet the departmental cut-off.

2. Direct Entry (Three-Year Programme)

  1. Hold A-Level passes, NCE, or ND in Accounting, Business Administration, Taxation, Banking and Finance, or related fields with at least a Merit or Lower Credit.
  2. Possess five O’Level credits including English Language, Mathematics, and Economics.
  3. Upload your academic credentials through the OOU admissions portal.
  4. Complete any additional screening or verification required by the University.

You may monitor your application status through the official OOU admissions portal.

Course Coordinator

The B.Sc. Taxation programme is managed by a team of experienced academics and finance professionals within the Department of Accounting, Faculty of Administration and Management Sciences.

The current programme coordinator is:

Dr [Full Name]

Contact Information:

  • Email:  
  • Phone: 
  • Office: 

Course Overview

  1. Next Admission Process
  2. Current Academic Year
  3. Associated programmes = Undergraduate
  4. Course Duration = 4 Years
  5. Degree = Bachelor of Science (B.Sc.)
  6. Faculty = Faculty of Administration and Management Sciences
  7. Course Type = Full Time
  8. Course Delivery = On campus
  9. Location = Faculty of Administration and Management Sciences, Main Campus
  10. Scholarship opportunities