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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A SURVEY ON TAX INCENTIVE AS A CATALYST FOR PERFORMANCE OF BEVERAGE COMPANIES
ABSTRACT: The objective of this study was to examine the influence of tax incentives on the performance of beverage companies, focusing on selected beverage companies in Enugu State as a case study. The research study utilised a survey-based descriptiv...
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AN EXAMINATION OF PROBLEMS AND PROSPECTS OF REAL PROPERTY TAXATION IN NIGERIA
INTRODUCTION: The subject of taxation has received considerable intellectual and theoretical attention in the literature. Taxation is one of the most volatile subjects in governance both in the developing and developed nations. Tax refers to a “compulsory l...
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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 through whic...
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AN EXAMINATION OF THE GOVERNANCE MECHANISM AND ITS INFLUENCE ON EXCESSIVE TAXATION
Background to the study: Taxes are the major contributor to government’s revenue and become an important issue in every country; therefore taxes are a crucial element in a firm. In maximizing shareholders’ wealth, company tries to minimize its tax burden. Shareholders...
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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 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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CONFLICT OF INTEREST AND THE AUDITOR INDEPENDENCE (A CASE STUDY OF PRICE WATER HOUSE COOPERS)
Background to the Study: Conflict of interest and auditor’s independence are two concepts that must be considered properly in this project work. If there is any way auditors’ conflict of interest affects his independence. To start with auditor’s...
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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 PROBLEMS FACING PERSONAL INCOME, THE ADMINISTRATION IN RURAL COMMUNITIES
CHAPTER ONE
INTRODUCTION
BACKGROUND TO THE STUDY: Historically, the commonest enemy o the people of rural communities in all races or cultures is the tax collectors. In the bi...
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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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THE IMPACT OF FISCAL POLICY ON ECONOMIC PERFORMANCE IN NIGERIA (1988-2023)
CHAPTER ONE
INTRODUCTION
Background to the Study: Fiscal policy has traditionally been related to the use of taxation and public expenditure to influence economic activities o...
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THE IMPACT OF GOVERNMENT EXPENDITURE ON ECONOMIC GROWTH (1988 – 2023)
CHAPTER ONE
INTRODUCTION
BACKGROUND TO THE STUDY: The relationship between government expenditure and economic growth has continued series of debate among scholars. Keynes (19...
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THE IMPACT OF INFLATION ON GOVERNMENT SPENDING IN NIGERIA ECONOMY
CHAPTER ONE
INTRODUCTION
BACKGROUND TO THE STUDY: Inflation is an inevitable property of any economy in the world. It influences every country, negatively as well as positivel...
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THE IMPACT OF ACCOUNTING INFORMATION ON THE PERFORMANCE OF NON PROFIT MAKING ORGANIZATIONS IN OSOGBO LOCAL GOVERNMENT AREA
CHAPTER ONE
INTRODUCTION
Background of the study: The word non-profit making organizations explained that the organizations are not established for the purpose of making profi...
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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 CRITICAL ANALYSIS OF TAX SECTOR REFORMS IN NIGERIA FROM 1978-2012
ABSTRACT
Taxation remains a veritable instrument for national development. Apart from being a major source of revenue for the government, taxation provides goods and services needed by citizens. Taxation polic...
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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 ANALYSIS OF IMPACT OF OIL REVENUE ON THE ECONOMIC GROWTH IN NIGERIA
ABSTRACT
Oil revenue is indeed an important component of economic growth of the recipient nations. Therefore, most of the oil-rich nations invest the revenue from the oil sector into the non-oil sectors for strategic reasons. However, over the past five decades there has been a blur in...
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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 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...
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AN APPRAISAL OF THE LEGAL FRAMEWORK FOR THE TAXATION OF COMPANIES INCOME IN NIGERIA
ABSTRACT
The current wave of globalization and technological revolution has had a tremendous effect on companies‟ income tax in Nigeria. For instance, the e-commerce which is a relatively new technology epitomizes boundary, whereas the companies income tax law upholds the concepts of re...
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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 TAX ADMINISTRATION AND ENFORCEMENT MECHANISMS UNDER THE FEDERAL INLAND REVENUE SERVICE ACT, 2007
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...
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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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AN EXAMINATION OF THE TAXING POWERS OF STATES UNDER THE NIGERIAN LAWS: A CASE STUDY OF KADUNA STATE.
ABSTRACT
Tax or taxation whether from Personal Income or Company Tax forms part of the items in the National Income required for the servicing of the economic activities and development of any country, Nigeria inclusive. Tax is a compulsory exaction of money by a public authority for pu...
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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...
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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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