ROLES OF TAX AUTHORITY IN THE PREVENTION AND DETECTION OF TAX FRAUD IN NIGERIA

ABSTRACT The primary purpose of this study is to examine the role of tax authority in the prevention and detection of tax fraud in Nigeria.  It focuses mainly on tax payers in Ibadan. The project made use of primary data… Read More

REVENUE MOBILIZATION ALLOCATION AND FISCAL COMMISSION AS A TOOL TO NATIONAL INTEGRATION

ABSTRACT This study examines the impact of revenue mobilization allocation and fiscal commission as a tool for national development. The study strongly advocates for a direct revenue allocation to Nigerian local governments; it also identifies roles/functions capable of playing by… Read More

INVESTMENT AND TAXATION IN PERIOD OF ECONOMIC CRISIS

CHAPTER ONE INTRODUCTION 1.1       BACKGROUND TO THE STUDY Investment inflow, particularly foreign investment is perceived to have a positive impact on economic growth of a host country through various direct and indirect channels. Domestic investment is crucial to the attainment of… Read More

THE IMPACT OF TAX REFORMS ON INVESTMENT DECISIONS

ABSTRACT Governments need to put in more effort in attracting investors into their country through tax reforms if it wants to achieve economic growth and enhance standards of living. The research considered certain variables that affect investor’s decision as to… Read More

IMPACT OF TAXATION ON SMALL AND MEDIUM SCALE BUSINESS IN NIGERIA

ABSTRACT Small and Medium Enterprises play a very important role in development of the Nigerian Economy. Making up about 97% of the entire economy, they serve as a source of employment generation, innovation, competition, economic dynamism which ultimately lead to… Read More