1. 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...
2. 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...
3. THE PROBLEMS AND PROSPECTS OF COMPANY INCOME TAX ADMINISTRATION IN NIGERIA
BACKGROUND OF STUDY.
Every country in the world tends to generate income throug...
4. 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...
5. 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...
6. 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...
7. IMPACT OF ILLICIT FINANCIAL FLOW ON ECONOMIC GROWTH IN NIGERIA
Background to the study
Since the debt crisis in the early 1980s, attention has been focused on the outflow of capital resulting from distortionary domestic policies and political instability mainly in the developing nations. The rate at which huge sums...
8. 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...
9. INVESTIGATION OF TAX EVASION AND AVOIDANCE AND ITS EFFECT ON NIGERIAN ECONOMY
INTRODUCTION
A well-organized society, such as a country or state government, owes some basic responsibilities to the people it controls. These commitments take the shape of essential social amenities such as adequate roads, health, security of li...
10. 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...
11. 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...
12. 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...
13. 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...
14. 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...
15. 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...
16. 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...
17. 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...
18. PETROLEUM PROFIT TAX AND CAPITAL EXPENDITURE OF THE NIGERIAN ECONOMY (A CASE STUDY OF LAGOS STATE)
ABSTRACT
Petroleum Profit Tax is a major source of revenue for the Federal Government of Nigeria to meet its statutory obligations of ensuring the economic development of Nigeria. It assists the government to achieve the country’s macroeconomic objective in the ar...
19. 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...
20. 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...
21. A LEGAL EXAMINATION OF THE ROLE OF TAXATION IN REVENUE GENERATION AND ECONOMIC DEVELOPMENT IN NIGERIA
Abstract
The bulk majority of the tax evasion and tax avoidance is caused by inadequate machineries and lack of skilled personal in administrative tax bodies as well as the legal framework upon which their relationship rest. This result in many problems of the tax collection in Nigeria....
22. AN APPRAISAL OF THE PROBLEMS AND PROSPECTS OF CAPITAL GAINS TAX ACT, 2004 IN NIGERIA
ABSTRACT
The Capital Gains Tax was introduced into Nigeria by the Capital Gains Tax Decree (Decree No. 44) in 1967. The decree was enacted on 19th October, 1967 but retrospectively took effect from 1st April, 1967. It came into being two years after the Capital Gains Tax Law of United K...
23. LEGISLATIVE AND JUDICIAL EXAMINATION OF TAX COMPLIANCE STRATEGY FOR REVENUE GENERATION IN NIGERIA
ABSTRACT
The issue of tax can be understood to mean a compulsory and mandatory contribution by way of payment of money made by the citizens of a country to their government for the purpose of financing public activities. Its major objectives are to raise money to finance government or p...
