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
This study was carried out to examine whether tourism development enhances internally generated revenue in Akwa...
Abstract: THE IMPACT OF BUSINESS ANALYTICS ON INNOVATION
This study investigates the impact of bu...
Abstract: This research investigates the effectiveness of early childhood education (ECE) p...
ABSTRACT
Security and safety are important factors to be considered in every design. This has in recent times become an issue of concern...
Abstract: THE IMPACT OF COMPENSATION AND BENEFITS POLICIES ON EMPLOYEE MOTIVATION
This...
ABSTRACT
The entrenchment of Right of Expression as a fundamental human right in Nigeria could be trace...
The term public administration consist of two words ·"public and administration" the word public is an adjective qualifying "...
ABSTRACT
The level of low productivity among workers especially in the public sector has left much to b...
Background of the study
The promotion of cashless policies has become a driving...
ABSTRACT
This study investigates the lipid-modulating effects of extracts from different parts of the A...