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 EVALUATION OF AUDITING AND ITS IMPORTANCE IN THE AUTHENTICATION OF FINANCIAL STATEMENT OF BUSINESS ORGANISATION IN NIGERIA
BACKGROUND OF STUDY
The notion of auditing data dates back to ancient times, with the oldest signs of its existence discovered among major landowners of the Middle Ages in Italy and Egypt.
However, according to afounka (1993), statutory auditi...
3. 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...
4. 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...
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. 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...
7. 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...
8. 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...
9. FINANCE AS AN INSTRUMENT OF EFFECTIVENESS IN PUBLIC ADMINISTRATION
The term public administration consist of two words ·"public and administration" the word public is an adjective qualifying "administration" According to Nnoli, (2000:45), Public administration is the machinery as well as the integral process through which the governmen...
10. THE PROBLEMS AND PROSPECTS OF COMPANY INCOME TAX ADMINISTRATION IN NIGERIA
BACKGROUND OF STUDY.
Every country in the world tends to generate income throug...
11. ANALYSIS OF GOVERNANCE MECHANISM AND ITS IMPACT ON TAX AGGRESSIVENESS
EXCERPT FROM THE STUDY
This concept may have multiple conceptualizations, references and even different ways to measure, but most of them have the same meaning and the same purpose but differs in their repercussions on the companies‟ health. Tax aggressiveness can be se...
12. 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...
13. 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...
14. 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...
15. 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...
16. ECONOMIC CRIMES AND NATIONAL SECURITY: CHALLENGES FOR NIGERIA
BACKGROUND
The phenomenon of crime has been in existence since time immemorial. From the time Adam disobeyed God in the Garden of Eden to the modern highly complex crime networks, the human society has never been devoid of criminal activities. Human nature is inf...
17. 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...
18. 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...
19. 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...
20. 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...
21. EVALUATION OF COMPLIANCE LEVEL WITH LOCAL GOVERNMENT FINANCIAL REGULATIONS
Background of the Study
The value of any local government is measure...
22. 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...
23. 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...
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. 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...
26. 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...
27. 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...
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. 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...
30. 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...
31. EFFECT OF TAX ADMINISTRATION ON REVENUE GENERATION IN ENUGU STATE (A Case Study Of The State Board Of Internal Revenue Enugu State)
Abstract
The level of revenue generated in the state has been in a declining form due to poor administration and collections of taxes and lack of proper return of accounts. These are the negative effects that affect government revenue generation which are target...
32. 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...
33. 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...
34. ETHICS OF TAX EVASION PERCEPTUAL EVIDENCE FROM NIGERIA
ABSTRACT
The purpose of this study was to investigate the perception of tax evasion to the payment of tax on ethical reasons. A case study of some selected Local Government Area in Akwa Ibom State. Extensive review of the existing literature was made and relevant inform...
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. 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...
37. IMPACT OF TAX ADMINISTRATION ON GOVERNMENT REVENUE IN A DEVELOPING ECONOMY
ABSTRACT
Nigeria is richly blessed with oil and gas among other mineral resources, but the over dependence on oil revenue for the economic development of the country has left much to be deserved. According to Ariyo (1997) Nigeria’s over depe...
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 AS AN AID TO ECONOMIC DEVELOPMENT IN ENUGU STATE
ABSTRACT
The purpose of this study is to find out if actually there is an impact of taxation as aid to economic development and my study is based on the survey of Enugu State, using Oji River as a case study. This research also became necessary in...
40. 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...
41. THE MANAGEMENT AND UTILIZATION OF TAX REVENUE
Abstract
This research study deals on the “the management and utilization of tax revenue in Enugu State (a case study of Enugu State Board of Internal Revenue Enugu).
To start with, the statement of the problem, purpose of the study, re...
42. 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...
43. THE EFFECTS OF TAX EVASION AND AVOIDANCE ON THE NIGERIAN ECONOMY
ABSTRACT
This research project is a very crucial study on the effects on tax evasion and avoidance on Nigeria economy. To solve the research problem, both primary and secondary data were collected. The research instrument used in collecting the da...
44. THE IMPACT OF CORRUPTION ON THE NIGERIA ECONOMY(1999-2015)
BACKGROUND OF STUDY
Corruption is a global issue which is an endemic to government all over the world. The World Bank website cites corruption as the single most important obstacle to development. It is a subversive force that can topple the most entrenched regimes, it...
45. 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....
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 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...
48. 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...
49. ASSESSMENT OF PETROLEUM PROFIT TAX UNDER THE NIGERIAN TAX LAWS
Problems of the Research
There are many problems affecting the petroleum profit tax in general and the petroleum profit tax assessment in particular. These include the problems relating to the PPT administration, the complexity of PPT/MOU calculation, and the problems o...
50. 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...
