IMPACT OF FEDERAL GOVERNMENT TAX POLICIES ON NIGERIAN ECONOMY
Background of the study: The desire to build a civilized country with a strong and sound economy is the desire of every Country, including Nigeria. Tax payment is the demonstration of such a desire, although some income earners see it as a means of exploitation by the government....
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THE EFFECTS OF TAX EVASION AND AVOIDANCE ON THE NIGERIAN ECONOMY
INTRODUCTION: A well organized society, say a country or a state government owes some fundamental obligations to the people it governs. These obligations are in the forms of provisions of basic social amenities such good roads, health, security of lives and...
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A CRITICAL EVALUATION OF COVID-19 SAFETY COMPLIANCE LEVEL AMONG INDUSTRIAL WORKERS IN NIGERIA
BACKGROUND OF THE STUDY: The globe was rocked by a pandemic of severe respiratory sickness known as Covid-19. The viral infection is quickly spreading over the world. Droplet transmission, contact with an infected case, and contact with contaminated fomites are a...
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AN ASSESSMENT OF TAX REFORMS AND ITS IMPACT ON INVESTMENT DECISIONS IN GHANA
ABSTRACT: This study was carried out on impact tax reforms on investment decisions in Ghana using Ghana Revenue Authority koforidua Branch as case study. To achieve this 4 research questions were formulated. The survey design was adopted and the simpl...
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AN ASSESSMENT OF THE IMPLEMENTATION OF UNIVERSAL BASIC EDUCATION IN NIGERIA
ABSTRACT: The focus of this study is on the assessment of the implementation of various aspects of the UBE programs in the Nigeria using Bauchi state as a case study. Survey research design was adopted for the study. convenient sampling method was used...
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APPRAISAL OF INCOME TAX COLLECTION AND ADMINISTRATION IN NIGERIA
BACKGROUND OF THE STUDY: Tax is an important factor in economic planning and development of a nation and I is an important agent of social change, (Ola 1985:109). Tax according to Agysi (1983:174) the transfer of resources from private sector to the public sector...
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AN EXAMINATION OF TAX ADMINISTRATION CHALLENGES IN EDO STATE, NIGERIA
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). According...
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AN EVALUATION OF BARRIERS CONFRONTING TAX ADMINISTRATION IN ANIOCHA NORTH, ANIOCHA SOUTH, AND BOMADI LGA OF DELTA STATE
Background to the Study: The legislative authority of the Nigerian government, similar to governments in various global regions, enables it to enforce taxation on its populace, including diverse forms of taxes and rates as deemed suitable (Federal Inland Rev...
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THE PROBLEMS AND PROSPECTS OF COMPANY INCOME TAX ADMINISTRATION IN NIGERIA
CHAPTER ONE
INTRODUCTION
BACKGROUND OF<...
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THE CHALLENGES AND POTENTIAL OUTCOMES OF COMPANY INCOME TAX ADMINISTRATION IN NIGERIA
CHAPTER ONE
INTRODUCTION
BACKGROUND OF<...
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THE IMPACT OF TAX EVASION AND TAX AVOIDANCE IN NIGERIA ECONOMIC DEVELOPMENT
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: Tax is a financial issue and its payment is a civil duty. It is the imposition of a financial burden for the government on individual firm and companies. In general based, the...
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THE IMPACT OF TAXATION ON ECONOMIC GROWTH IN NIGERIA
CHAPTER ONE
INTRODUCTION
Background of the Study: The political, economic and social development of any country depends on the amount of revenue generated for the provision of...
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THE IMPACT OF VALUE ADDED TAX ON THE PRODUCTIVITY OF MANUFACTURING ORGANISATIONS IN THE NIGERIAN ECONOMY
CHAPTER ONE
INTRODUCTION
Background to the Study: The federal government in 1991 set up a study group to look into and give recommendation of the administration and reform of indirect taxation. This was as a result of the inad...
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AN ASSESSMENT OF THE CRITICAL ROLE OF NAFDAC ON MARKETING OF DRUGS
CHAPTER ONE
INTRODUCTION
Background Of The Study: The NAFDAC story is the story of food drugs and other products regulation in Nigeria. It is a story that began well eve...
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THE EFFECT OF COMPANY INCOME TAX ON NIGERIA ECONOMY
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: According to Black Law Dictionary, tax is a rateable portion of the produce of the property and labor of the individual citizens, taken by the nation, in the exercise of i...
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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...
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“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...
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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...
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AN EXAMINATION OF ADMINISTRATIVE CHALLENGES INHIBITING THE DISTRIBUTION OF PETROLEUM PRODUCTS UNDER THE PETROLEUM PROFIT TAX LAWS OF NIGERIA
ABSTRACT
The aim of this paper 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...
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AN EXAMINATION OF THE IMPACT OF NIGERIAN CORPORATE TAX LAW ON INVESTMENT PROMOTION
ABSTRACT
Companies Income Tax Act (CITA) is the main legislation that governs the taxation of corporations in Nigeria. About one trillion Naira was generated from the tax imposed by the Act in 2013. The amount was equivalent to one fifth of Nigerian federal government budget for that ye...
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DEVELOPMENT OF ENHANCED BAYESIAN MODEL FOR DETECTION OF COVERT MEMBERS IN CRIMINAL NETWORKS USING TELECOMMUNICATION METADATA
ABSTRACT
Crime has become a global challenge in recent times. The phenomenon has become a difficult task that military war-fare approach alone can address effectively without intelligence. Criminal intelligence involves gathering data on criminal activities and participants for preparin...
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E-Administration and Public Service Delivery in Federal Inland Revenue Service (FIRS) in Nigeria
1.1Background
One of the most revolutionary realizations in the organization of human societies and one that takes on the magnitude of a necessity to human survival is the discovery that institutions could be designed to cater for the interests of members of the society...
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