INTRODUCTION: The creation of more state in Nigeria in 1976 gave rise to new urban centres, the rapid growth of which increased the need to finance the provision of public utilities. One of the major sources of finance is real estate taxation. Pr...

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....

Abstract: The study was carried out to find out the impact of taxes on performance of small scale business enterprises in Nigeria (SSBs), taking a case study of River State. The study aimed at assessing the performance of business enterprises in...

ABSTRACT: This research study examines the Effect of Information Technology on the Efficiency of Tax Administration in Nigeria, a case Study of Enugu State Board of Internal Revenue. Its main obje...

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...

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...

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...

Introduction

The establishment of additional states in Nigeria in 1976 resulted in the emergence of new metropolitan centres, whose fast expansion raised the need to finance the supply of public amenities. Real estate taxation is one of...

Background to the study: Performance appraisal has become a strategic tool for improving organizational effectiveness. Performance appraisal exercise is often used interchangeably with performance assessment, evaluations, and performance review or employee a...

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...

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...

CHAPTER ONE

INTRODUCTION: Early pregnancy is a situation whereby a girl-child is impregnated as a result of premarital sexual activity. Many girls these days are in the habit of being involved in premarital sexual acts...

CHAPTER ONE

INTRODUCTION

The division of Nigeria into a greater number of states in 1976 resulted in the development of new urban centres, the rapid expansion of which raised the dem...

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...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY: Taxes in modern economics are the most important source of government revenue. The are compulsory levies that are regularly i...

CHAPTER ONE

GENERAL INTRODUCTION

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...

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...

CHAPTER ONE

INTRODUCTION

Background of the Study: The prevalence of illicit substance abuse among students in Nigerian tertiary institutions has become a source of profound embarrassment for parents, education...

CHAPTER ONE

INTRODUCTION

BACKGROUND TO THE STUDY : Budgets affect all of us. As citizens, we depend on the state to provide crucial services and infrastructure, which depend on the way government raises revenue and allocates...

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...

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...

ABSTRACT

The role of tax as a major source of income for government cannot be overemphasized. The imposition, collection and administration of tax are matters which are within the exclusive domain of positive law. Not a kobo would be levied on any citizen unless there is a clear Statute...

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...

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...

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...

ABSTRACT

This research study examines the Effect of Information Technology on the Efficiency of Tax Administration in Nigeria, a case Study of Enugu State Board of Internal Revenue. Its main objective is to find out whether the application of Information Technology increases efficiency...