Introduction to Best of Judgement Assessment (BoJA)

Introduction to Best of Judgement Assessment (BoJA) in Tax Administration

This course provides an introduction to Best of Judgement Assessment (BoJA) in tax administration.

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1. Course Overview
2. Before we begin...
3. 1.01 Overview of BoJA
1. Definition and Principles
2. When to use BoJA
3. Test your learning
1. Practical Approaches
2. Test your learning
1. Legal Framework
2. Judicial Rulings
3. Test your learning
1. The Business Economics Approach
2. A Case Study of NEWTOWN HOTEL
3. Working Out BoJA for NEWTOWN HOTEL
4. Test your learning
5. Scenario 1 - Town State Hotel
6. Scenario 1 - Quiz
1. The Capital Statement Approach
2. A Case Study of MR. RICHMAN
3. A Case Study of MAMA HASSAN
4. A Case Study of ABUJA
5. Test your learning
6. Scenario 2 - Mr Falseman
7. Scenario 2 - Quiz
1. The Incomplete Records Reconstruction Approach
2. A Case Study of BROKEN RECORD
3. Test your learning
4. Scenario 3 - Mr Idowu
5. Scenario 3 - Quiz
1. The Means Tests Approach
2. A Case Study of MR. TAYLOR
3. Test your learning
4. Scenario 4 - Honourable Highlife
5. Scenario 4 - Quiz
1. Documentation in Making BoJA
2. Ethical Considerations in Making BoJA
3. Test your Learning
1. Challenges and Solutions in BoJA
1. Summary and Conclusion to Making Effective BoJA
2. Test your learning
1. BoJA - A Practical Experience
1. Conclusion
2. Course Evaluation

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