INTRODUCTION: Remuneration is the monetary compensation that one receives exchange for the work or services performed. Typically, this consist of monetary rewards, also referred to as wage or salary. A number of complementary benefits, however, the increasingly p...

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 to the study: Small firms play vital roles in the process of industrialization, sustainable economic growth (Ariyo, 2005); encouragement of entrepreneurship, employment generation (Ogujiuba et al, 2004); reduction of poverty and contribution to the Gross Domestic...

BACKGROUND OF THE STUDY: In a country with mixed economy like Nigeria, the government and the individual are managing the economy together. This means that people, groups and the three levels of government are free to start businesses. The three lowest levels of...

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...

Background of the study: A financial institution is an organized body concerned with the management of money.  This is to say that the institution is responsible for the leading and borrowing of money in other words, it is an institution involved in financial intermediation...

Background of the study: Price fluctuation in the market for fuel has a constantly evolving effect on the logistics industry. Rapid increases in the price for fuel can have a delayed and devastating effect on freight management companies, and a sudden fall could...

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...

Background of the study: One of the important objectives of macroeconomic policy in has been the rapid economic growth of an economy. Economic growth is defined as “the process whereby the real per capita income of a country over a long period of time.” Economic growt...

BACKGROUND OF THE STUDY: Gender is clearly defined as the economic, social, and cultural characteristics, qualities, and opportunities associated with being either male or female. Men and women are fundamentally different in most civilizations, as seen by their a...

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...

ABSTRACT: Stylistics encompasses the examination and analysis of texts through the lenses of both linguistics and literature. The purpose of this study was to analyse the fundamental language characteristics employed by Chimamanda Ngozi Adichie in her work, The T...

ABSTRACT: This study was carried out to critically assess the surge of cryptocurrencies and its usage in africa using selected Fintech companies in Nigeria. To achieve this 2 research hypothesis were formulated.  The survey design was adopted and t...

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...

ABSTRACT: The study specifically was aimed at ascertaining the challenges faced by handicraft businesses in Benin city in implementing product promotion strategies. This study reviewed and anchored its framework on the Need Theory  and Equity theory. &n...

ABSTRACT: The present investigation entails a comprehensive lexico-semantic analysis of the literary work titled "Half of a Yellow Sun" (ọkara nke an odo anyanwụ).The objective of this research is to analyse and determine the organisation and categorization of identifie...

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...

ABSTRACT: Every local government in Nigeria desires quality service delivery as it is pertinent to the sustainability of grassroots development. The fundamental factor in achieving quality services, are adequate and reliable of the revenue sources as well as qual...

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...

ABSTRACT: The main objective of the study is to examine how the environmental factors could affect the corporate performance using selected business organization in Warri Delta State as case study.Survey research design was employed for the study and with the con...

​​​​​​Background of the Study: Parents plays a critical role in the educational improvement of their ward. As a result, the socioeconomic level of parents affects children's educational development and achievement negative o...

Background of the study: The development of digital marketing necessitated the adoption of a more sophisticated marketing system that assists members of an organization's marketing team in making better decisions based on good marketing research and analytica...

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: The economy of any country, irrespective of its structure is regulated by certain policies developed by the government. Some of these include economic policies, social policies, monetary policies etc. however of all these policies economi...

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...

Abstract: This study focuses on investigating the effects of multiple taxation on the performance of small and medium-sized enterprises. Throughout the years, small and medium size firms (SMEs) have emerged as a significant driver of job creation and the emp...

ABSTRACT: This study examines the influence of the capital structure on the financial performance of insurance businesses in Nigeria during the period from 2011 to 2016. The data were derived from the publicly available financial records of a subset of companies. The study utilis...

BACKGROUND OF THE STUDY: Coronavirus disease 2019 (COVID-19) was identified in Wuhan city, Hubei Province, China in December 2019 as a pneumonia of unknown origin (Zhu N, Zhang 2020). Later, the international committee on taxonomy of viruses (ICTV) identified the...

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...

ABSTRACT: This study looks at the impact of tariff on the economic growth of Nigeria. It examines the extent to which tariff has brought about economic growth in Nigeria between the period of 1988-2017. Tariff which is a form of tax or trade restriction levied on imported goods,...

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...

ABSTRACT: This project investigated the morphology of the Bura (Pabir) language. This piece of work consists of a total of five chapters. Chapter one delved into various aspects of the language, including its socio-linguistic profile, historical backgro...

The convergence of information and communication technologies as typified by the Internet is increasingly having more influence on all aspects of the society as it has become an integral part of the daily lives of many people. It has had a transformative impact on the mode of information sha...

Background to the study: Citizens, government institutions, privately held corporations such as banks, and the economy as a whole are all affected by a country's debt structure. The tota...

Background of Study: Hypertension remains a major global public health challenge that has been identified as the leading risk factor for cardiovascular morbidity and mortality (Kearney, Whelton, Reynolds, Muntner, Whelton& He, 2004). It increases hardening of...

BACKGROUND OF THE STUDY: New product development process allows firms to deal with progressively intensive competition when facing challenges from rapidly changing market condition. Companies try to gain sustainable competitive advantages with continues innovation. These effort a...

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: The effectiveness of accounting information as a tool for management decision cannot be over emphasized. Accounting keeps the financial score for a business, it call attention to the problem and the opportunities that comfort the enterpri...

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 OF THE STUDY: The convergence of information and communication technologies as typified by the Internet is increasingly having more influence on all aspects of the society as it has become an integral part of the daily lives of many people. It has...

BACKGROUND OF THE STUDY: The desire of the rural population to participate directly in the affairs of their communities is driving the rising demand for local government in every corner of the world. Local government is, in reality, as ancient as mankind, as it is the only form o...

Background to the Study: In present times, there has been much discussion about the Auditors independence; the leadership of the auditing standards board, the public oversight board, the independence standards board, and most recently the proposed independence ru...

BACKGROUND OF THE STUDY: The territory known as Nigeria was a British creation. Its coastal areas have for some three to four hundred years been involved in trade, particularly slave trade with Britain. With the abolition of slave trade and the setting up of indu...

Background of the Study: Firstly, the study of Business combination and financial performance of banks in Nigeria banking industry is introduce as the main thing which business  merger and acquisition rely on a skill or knowledge brought together by the...

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 procurement...

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...

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...

Background to the Study: The eradication of polio has been hailed as one of the 20th century's greatest successes in primary health care and is universally regarded as a beneficial and cost-effective public health policy (CDC, 2022). Vaccination against polio...

BACKGROUND OF THE STUDY: Land use, land valuation, is among the oldest questions in economic theory, (Shavell, 2004). Land is an essential input (factor of production) for agriculture, and agriculture is by far the most important economic activity in preindustrial societies. With...