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

PERSONAL INCOME TAX ADMINISTRATION; PROBLEMS, PROSPECTS AND PROCEDURES

ABSTRACT Taxation is a fiscal measures used by government to control the economy as well as raise funds for infrastructural development, level up income and promote equalitarianism in the society. However, in collecting taxes, government all over the world are… Read More

THE EFFECTS OF VALUE ADDED TAX (VAT) ON THE PROFITABILITY OF MANUFACTURING FIRMS: A CASE STUDY OF UNITED CEMENT COMPANY OF NIGERIA LTD (UNICEM) AND SUMAL FOOD LTD

Abstract Taxation in Nigeria, has given rise to several problems that has threaten the profitability of many companies in Nigeria. Among this problems include trained personnel, corruption, lack of tax management and poor implemented policies. The population covers the entire… 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

THE IMPACT OF TAX EVASION AND TAX AVOIDANCE IN NIGERIA ECONOMYTHE IMPACT OF TAX EVASION AND TAX AVOIDANCE IN NIGERIA ECONOMY

 CHAPTER ONE HISTORY OF DEVELOPMENT In Nigeria their so many form of taxation dating back of the days of our great ground father whose by communities dated themselves through communal labour to prosecute community projects. Taxation is process on machinery… Read More

TENANCY LAWS, MULTIPLE TAXATION AND RESIDENTIAL HOUSE RENTS

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY Lagos State can be described as the Nigeria’s commercial capital, is the country’s most active and most expensive rental market where tenants at its highbrow areas pay expensively for residential apartment while… Read More

AN APPROVAL OF PAY-AS YOU EARN SYSTEM OF TAXATION IN NIGERIA

ABSTRACT The purpose of this research work is to describe the practical approach to an appraisal of pay-as-you-earn system of taxation with referee to Nssuka local government area. To guide this study, two hypotheses were formulated. A review of literature… Read More