1. A CRIRICAL INVESTIGATION OF THE IMPLICATIONS EXTERNAL DEBTS ON THE ECONOMY OF NIGERIA
BACKGROUND OF THE STUDY
Although infrastructure investment is widely seen as a critical engine of economic growth, many developing nations, including Nigeria, fall behind in terms of the quality and quantity of critical economic infrastructure. Developing countries...
2. A SURVEY OF ACCOUNTING SYSTEM IN COMMUNITY BANKING
BACKGROUND OF THE STUDY
From the smallest receipts and payments of a small club to the published accounts of huge public enterprises, accountancy encompasses the installation of bookkeeping and accounting systems, the writing up of accounts, and the creati...
3. AN ASSESSMENT OF ACCOUNTING INFORMATION AND ITS ROLE IN THE MANAGEMENT OF ORGANISATION
BACKGROUND OF THE STUDY
In order to make economic decisions, all corporate organizations require information. Information, according to SINHA (2002), is an integrating force that combines organizational resources into a cohesive whole, directed toward...
4. A CRIRICAL INVESTIGATION OF THE IMPLICATIONS EXTERNAL DEBTS ON THE ECONOMY OF NIGERIA
BACKGROUND OF THE STUDY
Although infrastructure investment is widely seen as a critical engine of economic growth, many developing nations, including Nigeria, fall behind in terms of the quality and quantity of critical economic infrastructure. Developing countries...
5. 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...
6. AN ASSESSMENT OF ISSUES, PROBLEMS AND PROSPECTS OF ACCOUNTING IN THE NIGERIA PUBLIC SECTOR
BACKGROUND OF THE STUDY
Accounting is sometimes referred to be the "language of business," with the accounting profession serving as the "backbone" of any corporation. This is because accounting, in addition to its other responsibili...
7. 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....
8. AN INVESTIGATION OF VALUE-ADDED TAX AND ITS EFFECTS ON THE SUSTAINABILITY AND PROFITABILITY OF SME'S IN NIGERIA
Background of the Study
For a long time, small and medium-sized businesses have been seen as a source of financial development and improvement. As a result of this growing recognition, the World Bank Group has made small and medium-sized firms (SMEs) a...
9. NIGERIA'S RENTAL VARIATION IN RESIDENTIAL AND COMMERCIAL PROPERTY: A COMPARATIVE ANALYSIS
BACKGROUND OF THE STUDY
Shelter is an essential human requirement. T...
10. 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...
11. THE ECONOMIC IMPLICATION OF INCREASING EXTERNAL DEBT LIABILITY IN NIGERIA
A HISTORICAL PERSPECTIVE OF NIGERIA’S EXTERNAL DEBT
The management of Nigeria’s external debt has been a major macroeconomic problem especially since the early 1980s. For many years now, the country’s debt has been growing in spite of the efforts being...
12. 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...
13. 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...
14. 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...
15. CHALLENGES AFFECTING PROCUREMENT PROCESSES IN PUBLIC ORGANIZATIONS IN NIGERIA
Background to the Study
Procurements processes entail various functions move far beyond traditional perception that procurement main role is acquiring works or services from outside sources for replenishing organization needs. Mlinga (2007), describe pr...
16. 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...
17. 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...
18. 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...
19. 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...
20. 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...
21. IMPLICATIONS OF LOCAL GOVERNMENT AUTONOMY ON RURAL DEVELOPMENT
Background of the study
Since time immemorial, local government autonomy has been a discussing issue among academic scholars cum researchers. Local government in Nigeria is a product of decentralization and is established by law. As a federal state, Nigeria has th...
22. 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...
23. THE PROBLEMS AND PROSPECTS OF COMPANY INCOME TAX ADMINISTRATION IN NIGERIA
BACKGROUND OF STUDY.
Every country in the world tends to generate income throug...
24. IMPACT OF NIGERIAN TAX POLICIES ON THE ECONOMY AND SMALL BUSINESSES IN NIGERIA
Abstract- Small and Medium Enterprises play a very important role in development of the Nigerian Economy. Making up about 97% of the entire economy, they serve as a source of employment generation, innovation, competition, economic dynamism which ultimately lead to poverty allevi...
25. 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...
26. IMPACT OF TAXATION ON LARGE SCALE BUSINESSES
EXCERPT FROM THE STUDY
taxation policy plays a role in the industrial sector's difficulties because, in addition to raising revenue for the state, it serves a variety of other purposes. It could be used to protect small businesses, to encourage investors to invest i...
27. 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...
28. 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...
29. A SURVEY ON THE CHALLENGES FACING SMALL AND MEDIUM ENTERPRISES IN NIGERIA
BACKGROUND OF THE STUDY
Small and medium scale enterprises (SMEs) are largely viewed as the engine wire of any nation’s economic growth and they are regarded as justifiable means that propel development globally. SMEs are labour intensive; as much...
30. 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...
31. 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...
32. 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...
33. 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...
34. IMPACT OF ACCOUNTING INFORMATION ON THE DECISION-MAKING PROCESS OF AN ORGANIZATION
Background To The Study.
At independence, Nigeria joined the committee of nation with the hope for a better tomorrow. We were able to feed ourselves and were of course almost self-sufficient. Subsequently our hopes seemed unattainable. We seem to be go...
35. IMPACT OF BUDGET AND BUDGETARY CONTROL IN AN ORGANIZATION
BACKGROUND OF THE STUDY
Budgeting control has been widely accepted as management techniques which are aimed at controlling the operations of an enterprise towards the realization of predetermined objectives. Organizations are structured...
36. 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...
37. 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...
38. AN INVESTIGATION ON THE IMPACT OF CAPITAL SYSTEM ON THE PROFITABILITY OF INSURANCE COMPANIES IN NIGERIA
Background of Study
Capital structure decision is very crucial to any organization; it is very difficult to decide the best combination of debt and equity. The success of insurance companies in the business environment of Nigeria depends on the ability...
39. 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...
40. 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...
41. E-COMMERCE IN NIGERIA AND THE IMPACT OF ONLINE VALUE-ADDED TAX
BACKGROUND OF THE STUDY
In many developing nations, such as Nigeria, the Value-Added Tax, sometimes known as VAT, has become an important source of revenue (Ijewere, 2022). In sub-Saharan Africa, for instance, value-added tax (VAT) has been implemented...
42. EVALUATION OF COMPLIANCE LEVEL WITH LOCAL GOVERNMENT FINANCIAL REGULATIONS
Background of the Study
The value of any local government is measure...
43. EVALUATION ON TAXATION AS A MOTIVATION FOR GROWTH AND DEVELOPMENT IN NIGERIA
Background of the study
Responsible governments worldwide, whether at the federal, state, or local levels, are concerned with providing social goods and services to their populations. They are responsible for the upkeep of laws and orders within their countries, as well...
44. 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...
45. 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...
46. IMPACT OF BANK CHARGES ON CUSTOMER SAVING HABIT A CASE STUDY OF UNION BANK PLC
BACKGROUND OF THE STUDY
CBN is solely responsible for regulating the operations of financial firms and actively encourages the growth of financial institutions that are either specialized or connected to development. The Securities and Exchange Commissi...
47. 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...
48. EXCHANGE RATE FLUCTUATION AND IMPACT ON IMPORTED GOODS IN NIGERIA
BACKGROUND OF THE STUDY
Since the conclusion of the civil war, the Nigerian economy has been very volatile. Following the conversion of the Nigerian Pound to Naira in 1973, fixed exchange rates were established for both the Pound sterling and the US Dollar at £0....
49. THE ROLE OF ACCOUNTANT IN THE ECONOMIC DEVELOPMENT OF NIGERIA
BACKGROUND OF THE STUDY
The concept of Economic Development has to do with innovation and improvement in people's quality of life; it is about a sustained rise in people's standard of living over time, whether in advanced or less developed countries, nations, go...
50. 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...
