THE ADMINISTRATION OF VALUE ADDED TAX (VAT) IN NIGERIA

THE ADMINISTRATION OF VALUE ADDED TAX (VAT) IN NIGERIA Account Details   CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Value Added Tax (VAT) was introduced in Nigeria by the report of a study group set up by the federal… Read More

TAX AS AN INSTRUMENT OF DEVELOPMENT

TAX AS AN INSTRUMENT OF DEVELOPMENT Account Details   CHAPTER ONE INTRODUCTION 1.1  BACKGROUND TO STUDY Tax can be defined as a leery, which government imposes on the income of the citizens of a state for which government makes no… Read More

THE RELEVANCE OF PETROLEUM PROFIT TAX TO THE NIGERIAN ECONOMY

THE RELEVANCE OF PETROLEUM PROFIT TAX TO THE NIGERIAN ECONOMY   Account Details   ABSTRACT This study examined the impact of petroleum profit tax on economic growth in Nigeria. It also looked at the direction of causality among petroleum profit… Read More

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