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

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

EFFECTS OF TAX INCENTIVES IN THE DEVELOPMENT OF MANUFACTURING INDUSTRIES IN NIGERIA

ABSTRACT After the economic depression of the 1930’s the concept of economy. Many nations began to implement policy measures aimed at both raising revenue for the government and encouraging investment via investment tax credit. In Nigeria, the concept of taxation,… 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

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 EVALUATION OF TAX PAYERS PERCEPTION ON THE VALUE ADDED TAX IN NIGERIA

CHAPTER ONE INTRODUCTION Taxation has long been practice in Nigeria. Initially, only men were expected to pay taxes but now all people working and anybody found in the capacity of paying tax are obligated to pay tax. Tax in a… Read More