1. AN ANALYSIS OF CONFLICT MANAGEMENT AND ITS IMPACT ON WORKERS’ PERFORMANCE IN PUBLIC SECTOR
BACKGROUND OF THE STUDY
Conflict management is one of the classic areas of corporate management that has garnered a lot of attention. It has long been acknowledged as an important component of a successful company. As a result, organizations/corporation...
2. 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...
3. 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....
4. CHALLENGES OF TAX ADMINISTRATION
Background to the Study
The government of Nigeria, like others in different parts of the world, has legislative powers to impose on its citizens, any form of tax and at whatever rate it deems appropriate (Federal Inland Revenue Service 2010). Accordin...
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. THE ADMINISTRATION OF COLONIAL TAXATION IN ZARIA PROVINCE
Introduction
By 1900, the partition of Africa among the colonizing powers of Europe -France, Britain, Germany, Belgium, Dutch, Italy and Portugal was practically completed. Though, the detailed demarcation of the co...
8. CHALLENGES OF TAX ADMINISTRATION
The government of Nigeria, like others in different parts of the world, has legislative powers to impose on its citizens, any form of tax and at whatever rate it deems appropriate (Federal Inland Revenue Service 2010). According to Acti, & Abigail (2014). tax can be defined as...
9. IMPORTANCE OF INDIGENOUS LANGUAGE IN BROADCASTING MEDIA
BACKGROUND OF THE STUDY
The broadcast media have been considered an important public domain in the use, promotion and maintenance of language in line with the sociolinguistic nature and dictates of their host communities (Silentman, 1995; Davi...
10. AN EXAMINATION OF PROBLEMS AND PROSPECTS OF REAL PROPERTY TAXATION IN NIGERIA
EXCERPT FROM THE STUDY
1. The problems of property taxation in Nigeria is undervaluation,incomplete registers and policy inadequacy, and ineffective administration.
2. The benefit of property taxation in Nigeria is that it provides a basis for local autonomy, facilitates...
11. 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...
12. 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...
13. 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...
14. EXAMINATION OF THE EFFECTIVENESS OF TAX IDENTIFICATION NUMBER (TIN) IN COMBATING TAX EVASION IN NIGERIA
ABSTRACT
The study was carried-out to examine the effectiveness of Taxpayer Identification Number (TIN) in combating tax evasion in Nigeria (case study of Lagos State board of internal revenue). The related literatures were reviewed. The population...
15. EFFECT OF TAX AUDIT AND INVESTIGATION ON REVENUE GENERATION IN NIGERIA
ABSTRACT
The increase in tax evasion and actual tax revenue collected but not fully remitted to the government necessitated this study on tax audit. This study explores the effect of tax audit and investigation on revenue generation in Nigeria. The...
16. EFFECT OF TAX AUTHORITY IN THE PREVENTION AND DETECTION OF TAX FRAUD IN NIGERIA
ABSTRACT
The primary purpose of this study is to examine the effect of tax authority in the prevention and detection of tax fraud in Nigeria. It focuses mainly on tax authority in Ekiti state The project made use of primary data and secondary data. Pri...
17. THE EFFECTIVENESS OF VALUE ADDED TAX ADMINISTRATION IN NIGERIA
Background to the study
Tax, the whole world over is a major source of revenue to the government. The major reason why government imposes tax is for the generation of revenue in support of government programmes and to enable it continues to perform the...
18. A REVIEW ON DRUG ABUSE AND ITS IMPACT ON NIGERIA YOUTH
Background of the study
Drug usage is widespread throughout all age groups, from adolescents to older people. In order to maintain their own health, animals can benefit from the usage of drugs in much the same way that people can. When it is discovered that their pe...
19. 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...
20. AN INVESTIGATION OF VARIABLES AFFECTING BUILDING CONTRACTORS’ SELECTION
Background to the study
Both direct negotiation with the owner or his agents and competitive bidding are viable options for securing construction contracts. Direct negotiation is the more common of the two (Adegbile, 2022). When just one company submits a bid for a job,...
21. 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...
22. 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...
23. 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...
24. TAX ADMINISTRATION IN NIGERIA; AN EVALUATION OF TAX EVATION AND AVOIDANCE
ABSTRACT
This study aims to evaluate the causes and effects of tax evasion and avoidance in Lagos state and proffering solution to the menace of these tax irregularities. The total number of one hundred and fourth-five (145) was used to analyze the opinion of eligible t...
25. ASSESSMENT OF PROPERTY RATING IN NIGERIA (A CASE STUDY OF ENUGU NORTH LOCAL GOVERNMENT AREA)
BACKGROUND OF STUDY
From investigation and empirical data on property rating in general and in Enugu state in particular, one observes a gold mine with proper handling waiting to be exploited as can seen in Enugu north it is, therefore the aim of this paper to examine t...
26. 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...
27. EFFECT OF TAX EVASION AND TAX AVOIDANCE ON ECONOMIC DEVELOPMENT
ABSTRACT
This Research work attempts to look at the effect of Tax evasion and avoidance on economic development of Nigeria and its capacity to reduce tax revenue growth (A case study of Lagos State Internal Revenue Service). Tax is a compulsory levy imposed by governmen...
28. THE EFFECT OF VALUE ADDED TAX ON REVENUE GENERATION IN NIGERIA (2011 – 2016)
ABSTRACT
This study was carried out to examine the effect of Value Added Tax (VAT) on revenue generation in Nigeria (2011 – 2016). Specifically, the study examined effect of Value Added Tax on Revenue Generation in Nigeria, the benefits of VAT as a source of r...
29. MAINTENANCE OF BUILDINGS OF PUBLIC INSITUTIONS IN GHANA. CASE STUDY OF SELECTED INSTITUTIONS IN THE ASHANTI REGION OF GHANA.
ABSTRACT
A building fabric is referred to as an “environmental envelope” because it is the means by which the natural or external environment may be modified, to produce a satisfactory internal environment for man...
30. PROBLEMS OF TAX COLLECTION IN NIGERIA
ABSTRACT
This research work was carried out to examine problems of tax collection in Nigeria using Uyo local government. The objective of this study is to examine the effect of tax collection on Uyo local government revenue. Also, find o...
31. THE IMPACT OF TAX EVASION AND TAX AVOIDANCE IN NIGERIA ECONOMIC DEVELOPMENT
ABSTRACT
Tax evasion and avoidance have bedeviled the Nigerian tax system right from the colonial times. While some have blamed the situation on the tax authorities, for not living up to expectation with regards to tax administration, others attribute i...
32. THE IMPLICATION OF NIGERIA VALUE ADDED TAX (VAT) ON THE PAYERS
ABSTRACT
This study was carried out to examine the the implication of Nigeria value added tax (vat) on the payers in Enugu. The study specifically highlighted its objective which is the extent to which the tax in investigation , VA...
33. IMPROVING TAX AUDIT AND INVESTIGATION IN NIGERIA
ABSTRACT
The study focused on improving tax audit and investigation using Federal Inland Revenue Service (FIRS ) Lagos State as case study. Survey research design was employed for the study and with the aid of convenience sampling method, 80 participant wa...
34. EFFECT OF CORPORATE SUSTAINABILITY FACTORS ON ORGANIZATIONAL PERFORMANCE
ABSTRACT
This study is intended to assess the effect of corporate sustainability factors on organizational performance. For quite some time now, public organizations have been viewed as a liability to the tax payers rather than an asset. This is because of...
35. EFFECT OF TAX EVASION AND TAX AVOIDANCE ON ECONOMIC DEVELOPMENT
Abstract
This Research work attempts to look at the effect of Tax evasion and avoidance on economic development of Nigeria and its capacity to reduce tax revenue growth (A case study of Lagos State Internal Revenue Service). Tax is a compulsory levy imposed by governme...
36. EFFECTS OF TAX EVASION AND AVOIDANCE ON ECONOMY OF NIGERIA
Abstract
This Research work attempts to look at the effect of Tax evasion and avoidance on economy of Nigeria and its capacity to reduce tax revenue growth (A case study of Lagos State Internal Revenue Service). Tax is a compulsory levy imposed by government on income...
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. THE IMPACT OF TAX AS A SOURCE OF REVENUE
It is widely known that taxation is a source of revenue to the government and it is also a coercive exploration to the payers. It is also an instrument for the fiscal policy either for expectionary or contractionary.
When it is expectionary the government expenditure increases, the inco...
39. THE IMPACT OF TAXATION ON SMALL AND MEDIUM SCALE BUSINESS IN NIGERIA
Abstract
The study was carried out to find out the impact of taxes on small and medium scale business enterprises in Nigeria.The study aimed at assessing the performance of business enterprises in Nigeria, finding out if tax payers are aware of all their tax obligations...
40. THE IMPACT OF TAXATION POLICIES ON THE PERFORMANCE OF THE BANKING SECTOR IN FCT ABUJA
Abstract
Banks play a very important role in development of the Nigerian economy. The Banking sector's importance in the economic development of any country in recent years cannot be underrated especially wit...
41. SELF ASSESSMENT AND VOLUNTARY TAX COMPLIANCE IN NIGERIA
ABSTRACT
The purpose of this project is to examine the level of acceptability between the self-assessment scheme and voluntary tax compliance. A sample size of 320 taxable adults were selected from Benin city, Edo state in Nigeria as representative of the taxpayer...
42. TAX PAYERS PERCEPTION ON VALUE ADDED TAX SYSTEM IN NIGERIA
ABSTRACT
The instability of the Nigerian economy partly due to fluctuations in international oil prices led to suggestions and decisions that had been made which led to the introduction of value Added Tax (VAT) in 1993.
This thesis work entitled &...
43. Property Rating As A Source Of Local Government Revenue In Imo State (A Case Study of Oru-West local Government Imo state)
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INTRODUCTION
INTRODUCTION
Property rating which is also known as tenement rating is the rate or tax levied upon the owners or occupiers of properties or tenements which are rateable. It is the kind of tax or rate which is levied on the properties which a...
44. TAXATION AS A TOOL FOR ECONOMIC DEVELOPMENT OF NIGERIA
Background of the study
Nigeria as a nation has the vision of becoming one among the world’s 20 largest economies in the year 2020; this obviously is the brain behind the priority attention the present administration is directing at infrastructural development whi...
45. ROLES OF TAX AUTHORITY IN THE PREVENTION AND DETECTION OF TAX FRAUD IN NIGERIA
ABSTRACT
The primary purpose of this study is to examine the role of tax authority in the prevention and detection of tax fraud in Nigeria. It focuses mainly on tax payers in Ibadan. The project made use of primary data and secondary data. Primary data was genera...
46. “AN APPRAISAL OF INCOME TAX ENFORCEMENT PROCEDURES UNDER THE NIGERIAN TAX SYSTEM
ABSTRACT
The imposition, collection and administration of income tax in Nigeria are basically statutory, which had undergone significant reforms with the object of providing solutions to the lingering problems of enforcement procedures. The existing body of literature on taxpayer compli...
47. AN APPRAISAL OF OFFENCES AND PENALTIES UNDER THE NIGERIA INCOME TAX LAWS
ABSTRACT
It is a well known historical fact that all over the world people regard tax payment as something detestable and a form of punishment especially when it has t do with them parting with their hard earned money. From time immemorial tax masters who are seen having no concern for...
48. AN EVALUATION OF THE RULES OF PRACTICE AND PROCEDURE OF TAX APPEAL TRIBUNAL IN NIGERIA
ABSTRACT
The role of tax as a major source of income for government cannot be overemphasized. The imposition, collection and administration of tax are matters which are within the exclusive domain of positive law. Not a kobo would be levied on any citizen unless there is a clear Statute...
49. AN EXAMINATION OF ADMINISTRATIVE CHALLENGES INHIBITING THE DISTRIBUTION OF PETROLEUM PRODUCTS UNDER THE PETROLEUM PROFIT TAX LAWS OF NIGERIA
ABSTRACT
The aim of this study is to examine the ownership, the legal framework as well as the basic components of the petroleum profits which components are revenue, adjusted profits, assessable profit, chargeable profit, assessable tax and chargeable tax.In Nigeria, the petroleum indu...
50. ANALYSIS OF THE LEGAL FRAMEWORK OF INCOME TAX ENFORCEMENT AND COMPLIANCE STRATEGY FOR REVENUE GENERATION IN NIGERIA
ABSTRACT
From the inception of modern taxation in Nigeria in the first decade of the 20th century the problem of poor tax administration has been the cankerworms that militate against an optimum revenue generation which affect negatively the government ability to render essential servic...
