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: 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: 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...

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...

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...

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 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 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...

ABSTRACT: The objective of this study is focused on economic impact of local government autonomy and fund  management. The study specifically determine if Nigeria federal statutory allocations revenue to local government is sufficient to effectively and effi...

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 TO THE STUDY: Ever since Emperor Otto Von Bismarck of Germany enacted the mandatory legislation on the “sickness funds” for working Germans in 1883, different models of health insurance have continued to evolve worldwide albeit with the same general insuran...

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 in the Re...

Background to the Study: Historically, trade has acted as an important engine of growth for countries at different stages of development, not only by contributing to a more efficient allocation of resources within countries, but also by transmitting growth from o...

CHAPTER ONE

INTRODUCTION

BACKGROUND OF<...