1. AN ASSESSMENT OF INFORMATION TECHNOLOGY AND ITS EFFECTS ON THE EFFICIENCY OF TAX ADMINISTRATION IN NIGERIA
Background Of The Study
One of the oldest and most important sources...
2. AN ASSESSMENT OF TAX REFORMS AND ITS IMPACT ON INVESTMENT DECISIONS IN GHANA
INTRODUCTION
Every government, particularly those in developing countries, is worried about their country's economic progress. As a result, they work hard to attain better rates of economic growth and increase the living standards of their inhabitants....
3. AN EXAMINATION OF ACCOUNTING SYSTEM OF SMALL SCALE BUSINESS ORGANISATION
BACKGROUND OF THE STUDY
In comparison, the majority of Small Scale Businesses (SSBs) are registered as sole proprietorships, which makes the registration process much simpler and easier than other types of company registration. Small businesses now outn...
4. GOVERNMENT EXPENDITURE AND ECONOMIC GROWTH IN NIGERIA: A DISAGGREGATED ANALYSIS
BACKGROUND OF THE STUDY
The relationship between government expenditure and economic growth has continued to generate series of debate among scholars. Government performs two functions-Protection (and security) and Provision of certain public goods...
5. TAX REVENUE AND INFRASTRUCTURAL DEVELOPMENT IN NIGERIA (1994–2017)
Background To The Study
Infrastructure is very significant to a country’s developmental prospect, the adequacy of infrastructure may determine a country’s success of failure in diversifying production, coping with population growth, reducing...
6. TAX REVENUE AND INFRASTRUCTURAL DEVELOPMENT IN NIGERIA (1994–2017)
Background To The Study
Infrastructure is very significant to a country’s developmental prospect, the adequacy of infrastructure may determine a country’s success of failure in diversifying production, coping with population growth, reducing...
7. TAXATION AND ECONOMIC GROWTH IN NIGERIA: AN EMPIRICAL ANALYSIS
1 BACKGROUND TO THE STUDY
One of the most commonly discussed issues in economics is on how taxes as means of fiscal policy at stabilizing the general economy relate to economic growth of developing countries such as Nigeria. A lot of studies have tend t...
8. TAXATION AND ECONOMIC GROWTH IN NIGERIA: AN EMPIRICAL ANALYSIS
BACKGROUND TO THE STUDY
One of the most commonly discussed issues in economics is on how taxes as means of fiscal policy at stabilizing the general economy relate to economic growth of developing countries such as Nigeria. A lot of studies have tend to...
9. THE ANALYSIS OF THE IMPACT OF VALUE ADDED TAX ON REVENUE GENERATION IN NIGERIA (2000–2009)
BACKGROUND OF THE STUDY
Prior to 1993, only very little was known of Value Added Tax (VAT) in Nigeria. The idea of VAT started with the acceptance of the recommendation of Dr Sylvester Ugoh led study group on Indirect Taxation in November 1991. The deci...
10. THE ANALYSIS OF THE IMPACT OF VALUE ADDED TAX ON REVENUE GENERATION IN NIGERIA (2000–2009)
BACKGROUND OF THE STUDY
Prior to 1993, only very little was known of Value Added Tax (VAT) in Nigeria. The idea of VAT started with the acceptance of the recommendation of Dr Sylvester Ugoh led study group on Indirect Taxation in November 1991. The deci...
11. GOVERNMENT EXPENDITURE AND ECONOMIC GROWTH IN NIGERIA: A DISAGGREGATED ANALYSIS
BACKGROUND OF THE STUDY
The relationship between government expenditure and economic growth has continued to generate series of debate among scholars. Government performs two functions-Protection (and security) and Provision of certain public goods...
12. THE PROBLEMS AND PROSPECTS OF COMPANY INCOME TAX ADMINISTRATION IN NIGERIA
BACKGROUND OF STUDY.
Every country in the world tends to generate income throug...
13. EFFECT OF TAX AUTHORITY IN THE PREVENTION AND DETECTION OF TAX FRAUD IN NIGERIA
BACKGROUND OF THE STUDY
Taxation is not a new word in Nigeria or the world as a whole. In Nigeria, taxation has been in existence even before the coming of the colonial men or the British. Taxation can be defined as the system of imposing a compul...
14. EFFECT OF TAX EVASION AND AVOIDANCE ON NIGERIA ECONOMY
EXCERPT FROM THE STUDY
The focal point of this study had been on the “Effect Of Tax Evasion and Avoidance on the Nigeria Economy”. The study has shown that the causes and effects are numerous.
The causes are group into benefit; receive factors, unpatriotic fact, ad...
15. EFFECT OF TAX EVASION AND AVOIDANCE ON REVENUE GENERATION IN NIGERIA
BACKGROUND OF THE STUDY
Tax is one of the main source of Government Revenue. It is a strong social and economic tool of the government in regulating the economy and maintaining health social like of the citizens. Tax can be defined as a compulsory payme...
16. PERSONAL INCOME TAX ADMINISTRATION IN NIGERIA
EXCERPT FROM THE STUDY
Income tax is a levy imposed by the government of a country on its citizens, individual or entities known as the taxpayers. The levy imposed on the taxpayers is such that it varies with the level of income or profits of the taxpayers. Taxes impose...
17. CONFLICT OF INTEREST AND THE AUDITOR INDEPENDENCE
Background to the Study
Conflict of interest and auditor’s independence are two concepts that must be considered properly in this project work. If there is any way auditors’ conflict of interest affects his independence.
To start w...
18. THE PROBLEMS AND PROSPECTS OF COMPANY INCOME TAX ADMINISTRATION IN NIGERIA
ABSTRACT
The problems of revenue losses to government due to fraudulent and illegal deals from her citizens and organisations within the country prompt the need for this research work. The researcher took time to check all about company income tax admin...
19. APPRAISAL OF INCOME TAX COLLECTION AND ADMINISTRATION IN NIGERIA
ABSTRACT
This project work deals with “Appraisal of Income Tax Collection and Administration in Nigeria. A case study of Board of Internal Revenue Enugu. It explains the income tax collections as a vital tool of macro-economic management of our so...
20. EFFECTIVENESS OF TAXATION IN NIGERIA IN COMPARISON WITH OTHER NATIONS OF THE WORLD
ABSTRACT
This study was carried out to examine effectiveness of taxation in Nigeria in comparison with other nations of the world. Survey research design was employed for the study and with the aid of convenience sampling method, 80 participant was sele...
21. THE IMPACT OF ACCOUNTING INFORMATION ON THE PERFORMANCE OF NON PROFIT MAKING ORGANIZATIONS IN OSOGBO
Background of the study
The word non-profit making organizations explained that the organizations are not established for the purpose of making profits. Non-profit making organizations such as clubs, societies, charitable organizations and social organi...
22. IMPACT OF GOVERNMENT EXPENDITURE ON ECONOMIC GROWTH IN NIGERIA (1970-2010)
BACKGROUND TO THE STUDY
The relationship between government expenditure and economic growth has continued series of debate among scholars. Keynes (1936) argues that the solution to economic depression is to induce the firms to invest through some combin...
23. AN EXAMINATION ON THE IMPACT OF TAX MONITORING IN THE PREVENTION AND DETECTION OF TAX FRAUD IN NIGERIA
BACKGROUND OF THE STUDY
Taxation is not a novel concept either in Nigeria or anywhere else in the globe. Taxation was practised in Nigeria long before the arrival of colonial men or the British. In fact, it predates both of these groups. The process thr...
24. THE IMPACTS OF VALUE ADDED TAX ON REVENUE GENERATION IN NIGER STATE
Background of the study
Prior to 1993, very little information on Nigeria's Value-Added Tax (VAT) was available to the public. The approval of a report made by a research committee on indirect taxation headed by Dr. Sylvester Ugoh in November 1991, which was led by...
25. ANALYSIS OF CORPORATE TAX REVENUE AND ITS EFFECT ON ECONOMIC GROWTH OF MANUFACTURING SECTOR
Background of the study
Tax revenue mobilisation as a source of finance for development initiatives in Nigeria has been a tough issue, owing to many types of opposition, such as evasion, avoidance, and other forms of corruption. These operations are see...
26. EXAMINATION OF INVESTMENT AND TAXATION DURING ECONOMIC CRISIS PERIOD
BACKGROUND TO THE STUDY
Investment inflows, particularly foreign investment, are thought to have a favourable influence on a host country's economic growth via several direct and indirect pathways. According to Okpe.(2016), domestic investment is cr...
27. EXPLORATION ON THE IMPACT TAX AVOIDANCE AND EVASION TO THE ECONOMIC DEVELOPMENT OF A NATION, ABIA STATE AS THE CASE STUDY
Background of the study
Taxation is a financial concern, and paying it is a civil responsibility. It is the imposition of a financial burden on individual firms and corporations by the government. In general, the term tax refers to any contribution levi...
28. EFFECT OF TAX INCENTIVES ON MICRO AND SMALL ENTERPRISE IN LAGOS STATE
BACKGROUND OF THE STUDY
Beginning in the early 1970s, the government of Nigeria steadily increased its influence over the private sector, promoting investment in important sectors and shielding newborn industrial companies from overseas competiti...
29. EFFECT OF EFFICIENCY TAX ADMINISTRATION IN TAX COMPLIANCE
Background to the Study
Several groups have urged the government to revamp the country's tax system. Nigeria has a monolithic economy with a high reliance on the oil sector; this reliance renders the economy vulnerable to external manipulation and h...
30. IMPACT OF CAPITAL GAIN TAX ON THE ECONOMIC GROWTH IN NIGERIA
Background of the study
Nigeria is endowed with oil and gas in addition to other mineral resources, but Nigeria is dependent on the revenue from oil to achieve its microeconomic goals. These microeconomic goals include the provision of employment opport...
31. THE EFFECT OF COMPANY INCOME TAX ON NIGERIA ECONOMY
ABSTRACT
The contributions of Company Income Tax (CIT) to any economy globally cannot be overemphasized. Apart from the revenue function it performs for the government, it is also used to assist the national government to achieve the country’s macro-economic o...
32. INCOME TAX EVASION AND AVOIDANCE THEIR CAUSES AND REMEDIES NIGERIA
ABSTRACT
Revenue generation of our country is mostly based on the income derived from tax, which can either be direct tax or indirect tax. This research specially focuses on the causes and remedies of tax evasion and avoidance in Nigeria. Havi...
33. THE INFLUENCE OF INVENTORY MANAGEMENT PRACTICES ON ORGANIZATIONAL FINANCIAL PERFORMANCE
ABSTRACT
A large majority of organizations worldwide commit large amounts of funds to inventory management which constitutes most significant part of their current assets. The organizations strive, through...
34. EFFECTIVENESS AND EFFICIENCY OF PERSONAL INCOME TAX COLLECTION IN UYO LOCAL GOVERNMENT AREA
ABSTRACT
Tax collection has remained an issue of great concern to past and present governments of Nigeria. The credit crunch that hit most developed countries in the year 2008 has reduced donor support to most developing countries. As a result, there is...
35. IMPACTS OF VALUE ADDED TAX REFORMS ON ECONOMIC GROWTH IN NIGERIA
Background of the study
Regular rulers and local regulation enforcement merchants acquired money from their citizens in order to support development programs in their communities in the eighteenth century, and the Nigeria tax device may be traced back t...
36. IMPACT OF COMPANY INCOME TAX ON ECONOMIC GROWTH IN NIGERIA
ABSTRACT
This study examined the impact of companies’ income tax on economic growth (proxy by gross domestic product) in Nigeria. Secondary time series panel data was collected for the period 2005 to 2014 from the Statistical Bulletin of the...
37. PROBLEMS AND PROSPECTS OF PERSONAL INCOME TAX IN NIGERIA
ABSTRACT
This Paper examines the problems associated with the Assessment and Administration of Personal Income Tax on Motorcycle riders in (UMUGUMA) Owerri West LGA Metropolis. The study uses descriptive survey to analyze the data. The paper utilizes the stratified rand...
38. IMPACT OF TAX REFORMS ON ECONOMIC GROWTH OF NIGERIA
Abstract
This research examined the Impact of Tax Reforms on Economic Growth of Nigeria. Specifically, attempt was made to verify the relationship between federally collected revenue and specific tax revenue generation sources. The study employed annual...
39. THE IMPACT OF TAXATION ON ECONOMIC DEVELOPMENT IN NIGERIA (2003 - 2012)
BACKGROUND OF THE STUDY
One of the major functions of any government especially developing countries such as Nigeria is the provision of infrastructural services such as electricity, pipe-borne water, hospitals, schools, good roads and as well as ensure a rise in per ca...
40. TAX AS A MEANS OF INCOME REDISTRIBUTION IN NIGERIA
Background of study
As everybody has own aim to acquire income and show how he or she has income over the other, the emergency of tax began to arose as a way whereby some part of the individual, companies and co-operate organization an taxed an little p...
41. EFFECTS OF MULTIPLE TAXATION ON BUSINESS SURVIVAL IN NIGERIA
Background of the study
Taxation is one of the major fiscal policies the government of any nation can use to achieve economic stability and in the financing of capital expenditure. Various taxes are levied upon the income, wealth or gain of an individual, family and bus...
42. THE RELATIVE IMPORTANCE OF CORPORATE TAX AND VALUE ADDED TAX (VAT) AND THEIR EFFECTS ON THE ECONOMIC GROWTH IN NIGERIA
ABSTRACT
One of the most commonly discussed issues in Economics is how tax rates relate to economic growth. An effective tax system ought to satisfy the twin purposes of raising maximum revenue as well as encourage production. In light of this, the research...
43. THE EFFECT OF URBAN GROWTH ON RESIDENTIAL PROPERTY VALUE: A CASE STUDY OF ILORIN, KWARA STATE
BACKGROUND OF THE STUDY
Describing Ilorin as the seventh largest city in Nigeria with a population of 777,667 according to the 2006 population census; one would easily predict a huge migration into the city, the capital of Kwara state ten years later. T...
44. THE IMPLICATION OF TAXATION ON INVESTMENT DECISION MAKING
ABSTRACT
The Nigerian corporate income tax system provides investment incentives that vary across asset types. Do corporations investment choices respond to these differences and if so by how much? This research analyzes the effect of corporate income tax on investment...
45. ASSESSMENT OF PERSONAL INCOME TAX ADMINISTRATION IN NIGERIA A STUDY OF AKWA IBOM STATE BOARD OF INTERNAL REVENUE
Abstract
Creating a good tax system implies that taxes should be collected regularly, consistently, conveniently and afford-ably. Taxes are backed by laws. Tax Laws refer to the embodiment of rules and regulations relating to tax revenue and the various kinds of taxes i...
46. INVESTMENT AND TAXATION IN PERIOD OF ECONOMIC CRISIS
BACKGROUND TO THE STUDY
Investment inflow, particularly foreign investment is perceived to have a positive impact on economic growth of a host country through various direct and indirect channels. Domestic investment is crucial to the attainm...
47. THE PROBLEMS FACING PERSONAL INCOME, THE ADMINISTRATION IN RURAL COMMUNITIES
ABSTRACT
The importance of personal income tax to government, both as a revenue source and as a fiscal policy factor cannot be over emphasized.
In order to achieve this objective, the project work was divided into five chapters, each chapter...
48. TAX REVENUE AND INFRASTRUCTURAL DEVELOPMENT IN NIGERIA (1994–2017)
Abstract
This study investigated the impact of tax revenue on economic growth.
The Ex-post facto research design was adopted for the study. The Central Bank of Nigeria (CBN) and Federal Inland Revenue Service (FIRS) was chosen for the purpose of the study, The...
49. A CRITICAL ANALYSIS OF TAX SECTOR REFORMS IN NIGERIA FROM 1978-2012
ABSTRACT
Taxation remains a veritable instrument for national development. Apart from being a major source of revenue for the government, taxation provides goods and services needed by citizens. Taxation policies can stimulate economic growth and job creation through its impact on inves...
50. A CRITICAL APPRAISAL OF UNIFORM PERSONAL INCOME TAX SYSTEM WITHIN THE CONTEXT OF NIGERIAN FEDERALISM
BACKGROUND INFORMATION
Nigeria operates a federal system of government under which system each tier of government has its legislative competence or functions conferred on it as the case may be. It is significant to note that Federalism in Nigeria dates back to 1954 when the country whic...
