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

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

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 INFLATION ON THE TAXATION OF CAPITAL GAIN (2000-2015)

CHAPTER ONE INTRODUCTION 1.1 Background to the study Taxation is a compulsory levy imposed by the government on the incomes of taxpayers in a geographical territory in order to defray the expenses of governance. This implies that anybody that generates… Read More

IMPACT OF TAXATION ON PERFORMANCE IN SMALL SCALE ENTERPRISE

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… Read More

IMPACT OF NIGERIAN TAX POLICIES ON THE ECONOMY AND SMALL BUSINESSES 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