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
ASSESSMENT OF NIGERIA TAX SYSTEM AND ITS EFFECT ON THE PUBLIC SECTOR
CHAPTER ONE INTRODUCTION 1.1 Background To The Study Tax constitutes a system of raising money from corporate institutions and persons unbehalf of the government for developmental programmes. Tax is a compulsory contribution imposed by government on eligible tax payers in… 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
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
PROCEDURE, PROBLEM AND PROSPECTS OF PERSONAL INCOME TAX ADMINISTRATION IN NIGERIA
CHAPTER ONE 1.0 INTRODUCTION There has been in existence various tax policies before enactment of the direct tax ordinance by Fredrick Lugard in 1946. However, the deficiency of the ordinance was dealt within 1950 through the introduction… Read More
