ABSTRACT
This study examined the impact of companies’ income tax on economic growth (proxy by gross domestic product) in Nigeria. Secondary time series panel data was collected for the period 2005 to 2014 from the Statistical Bulletin of the Central Bank of Nigeria (CBN). The study employed Ordinary Least Squares (OLS) technique based on the computer software Windows SPSS 20 version for the analysis of data, where gross Domestic product (GDP), the dependent variable and proxy for economic growth, was regressed as a function of company income tax (CIT) and value-added tax (VAT), the independent variables. The results of the analysis showed that both company income tax and value-added tax have significantly positive impact on economic growth. Based on the findings, the study recommended that government should strengthen the tax administration system to broaden the tax income, and embark on tax education to ensure voluntary tax compliance. The study also recommended that the tax authorities should employ qualified tax professionals who should be regularly trained and be retained in the tax administration system for efficient tax administration and collection.
ABSTRACT
It is generally accepted that banks are inevitable component of an economic system and that the capital of a bank is the foundat...
EXCERPT FROM THE STUDY
Communication is a two way process that seeks to convey a message encoded by a Sender through a C...
ABSTRACT
The study attempts to investigate the influence of motivation on the academic performance of students in select...
ABSTRACT
The aim of this project is to analysis the occupational challenges facing secretaries in the Enugu State Civil Service. In...
EXCERPT FROM THE STUDY
This study has established that secondary school students in rural areas of Cross River stat...
ABSTRACT
The main focus of this study is to examine the problem of effective teaching and learn...
ABSTRACT
Given the important role that social media play in image management of any business entity in today’s digitalised world, t...
BACKGROUND TO THE STUDY
The local government is the third level of governance. State governments have significant control over local gove...
BACKGROUND OF THE STUDY
Coronaviruses are a kind of virus that infects both animals and humans. They ar...
Background of the study
Church Growth is a movement within evangelical Christianity which focuses on develop...