THE CHALLENGES ASSOCIATED WITH THE TAXATION OF PARTNERSHIPS AND JOINT VENTURES
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- NGN 3000
Abstract: THE CHALLENGES ASSOCIATED WITH THE TAXATION OF PARTNERSHIPS AND JOINT VENTURES
This research investigates the challenges associated with the taxation of partnerships and joint ventures in Lagos. The study aims to identify the primary tax challenges, assess their impact on business operations, and propose strategies for improving compliance. A survey design was employed, targeting 200 partners and joint venture participants, calculated using Taro Yamane's formula. A case study of a major joint venture in Lagos was conducted to provide in-depth insights. The reliability coefficient score of the survey was 0.84. Findings indicate that the primary challenges include complex tax regulations, difficulties in allocating income and expenses, and compliance issues. Recommendations include simplifying tax laws for partnerships and joint ventures, enhancing training for tax professionals, and developing clearer guidelines to aid compliance.
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