1. AN ASSESSMENT OF INFORMATION TECHNOLOGY AND ITS EFFECTS ON THE EFFICIENCY OF TAX ADMINISTRATION IN NIGERIA
Background Of The Study
One of the oldest and most important sources...
2. TAX REVENUE AND INFRASTRUCTURAL DEVELOPMENT IN NIGERIA (1994–2017)
Background To The Study
Infrastructure is very significant to a country’s developmental prospect, the adequacy of infrastructure may determine a country’s success of failure in diversifying production, coping with population growth, reducing...
3. TAX REVENUE AND INFRASTRUCTURAL DEVELOPMENT IN NIGERIA (1994–2017)
Background To The Study
Infrastructure is very significant to a country’s developmental prospect, the adequacy of infrastructure may determine a country’s success of failure in diversifying production, coping with population growth, reducing...
4. TAXATION AND ECONOMIC GROWTH IN NIGERIA: AN EMPIRICAL ANALYSIS
1 BACKGROUND TO THE STUDY
One of the most commonly discussed issues in economics is on how taxes as means of fiscal policy at stabilizing the general economy relate to economic growth of developing countries such as Nigeria. A lot of studies have tend t...
5. TAXATION AND ECONOMIC GROWTH IN NIGERIA: AN EMPIRICAL ANALYSIS
BACKGROUND TO THE STUDY
One of the most commonly discussed issues in economics is on how taxes as means of fiscal policy at stabilizing the general economy relate to economic growth of developing countries such as Nigeria. A lot of studies have tend to...
6. EFFECT OF TAX AUTHORITY IN THE PREVENTION AND DETECTION OF TAX FRAUD IN NIGERIA
BACKGROUND OF THE STUDY
Taxation is not a new word in Nigeria or the world as a whole. In Nigeria, taxation has been in existence even before the coming of the colonial men or the British. Taxation can be defined as the system of imposing a compul...
7. EFFECT OF TAX EVASION AND AVOIDANCE ON NIGERIA ECONOMY
EXCERPT FROM THE STUDY
The focal point of this study had been on the “Effect Of Tax Evasion and Avoidance on the Nigeria Economy”. The study has shown that the causes and effects are numerous.
The causes are group into benefit; receive factors, unpatriotic fact, ad...
8. EFFECT OF TAX EVASION AND AVOIDANCE ON REVENUE GENERATION IN NIGERIA
BACKGROUND OF THE STUDY
Tax is one of the main source of Government Revenue. It is a strong social and economic tool of the government in regulating the economy and maintaining health social like of the citizens. Tax can be defined as a compulsory payme...
9. PERSONAL INCOME TAX ADMINISTRATION IN NIGERIA
EXCERPT FROM THE STUDY
Income tax is a levy imposed by the government of a country on its citizens, individual or entities known as the taxpayers. The levy imposed on the taxpayers is such that it varies with the level of income or profits of the taxpayers. Taxes impose...
10. ANALYSIS OF CORPORATE TAX REVENUE AND ITS EFFECT ON ECONOMIC GROWTH OF MANUFACTURING SECTOR
Background of the study
Tax revenue mobilisation as a source of finance for development initiatives in Nigeria has been a tough issue, owing to many types of opposition, such as evasion, avoidance, and other forms of corruption. These operations are see...
11. IMPACT OF CAPITAL GAIN TAX ON THE ECONOMIC GROWTH IN NIGERIA
Background of the study
Nigeria is endowed with oil and gas in addition to other mineral resources, but Nigeria is dependent on the revenue from oil to achieve its microeconomic goals. These microeconomic goals include the provision of employment opport...
12. EFFECTIVENESS AND EFFICIENCY OF PERSONAL INCOME TAX COLLECTION IN UYO LOCAL GOVERNMENT AREA
ABSTRACT
Tax collection has remained an issue of great concern to past and present governments of Nigeria. The credit crunch that hit most developed countries in the year 2008 has reduced donor support to most developing countries. As a result, there is...
13. IMPACTS OF VALUE ADDED TAX REFORMS ON ECONOMIC GROWTH IN NIGERIA
Background of the study
Regular rulers and local regulation enforcement merchants acquired money from their citizens in order to support development programs in their communities in the eighteenth century, and the Nigeria tax device may be traced back t...
14. PROBLEMS AND PROSPECTS OF PERSONAL INCOME TAX IN NIGERIA
ABSTRACT
This Paper examines the problems associated with the Assessment and Administration of Personal Income Tax on Motorcycle riders in (UMUGUMA) Owerri West LGA Metropolis. The study uses descriptive survey to analyze the data. The paper utilizes the stratified rand...
15. IMPACT OF TAXATION POLICIES ON THE PERFORMANCE OF THE BANKING SECTOR IN THE FCT
BACKGROUND OF THE STUDY
The desire to build a civilized country with a strong and sound economy is the desire of every country, including Nigeria. Tax payment is the demonstration of such desire, although some income earners see it...
16. THE IMPACT OF TAXATION ON ECONOMIC DEVELOPMENT IN NIGERIA (2003 - 2012)
BACKGROUND OF THE STUDY
One of the major functions of any government especially developing countries such as Nigeria is the provision of infrastructural services such as electricity, pipe-borne water, hospitals, schools, good roads and as well as ensure a rise in per ca...
17. TAX AS A MEANS OF INCOME REDISTRIBUTION IN NIGERIA
Background of study
As everybody has own aim to acquire income and show how he or she has income over the other, the emergency of tax began to arose as a way whereby some part of the individual, companies and co-operate organization an taxed an little p...
18. EFFECTS OF MULTIPLE TAXATION ON BUSINESS SURVIVAL IN NIGERIA
Background of the study
Taxation is one of the major fiscal policies the government of any nation can use to achieve economic stability and in the financing of capital expenditure. Various taxes are levied upon the income, wealth or gain of an individual, family and bus...
19. THE EFFECT OF MULTIPLE TAXATION ON THE GROWTH AND PROFITABILITY OF SMALL-SCALE ENTERPRISES IN NIGERIA
INTRODUCTION
The desire to build a civilized country with a strong and sound economy is the desire of every Country, including Nigeria. Tax payment is the demonstration of such a desire, although some income earners see it as a means of exploitation by...
20. PROBLEM AFFECTING SMALL SCALE FARMERS
Abstract
This research was carried out to determine the problems affecting small-scale farmers in Ughelli South Local Government Area of Delta State. Sixty questionnaires were drawn to generate the necessary information to satisfy the aim of this research and they were...
21. ASSESSMENT OF PERSONAL INCOME TAX ADMINISTRATION IN NIGERIA A STUDY OF AKWA IBOM STATE BOARD OF INTERNAL REVENUE
Abstract
Creating a good tax system implies that taxes should be collected regularly, consistently, conveniently and afford-ably. Taxes are backed by laws. Tax Laws refer to the embodiment of rules and regulations relating to tax revenue and the various kinds of taxes i...
22. THE PROBLEMS FACING PERSONAL INCOME, THE ADMINISTRATION IN RURAL COMMUNITIES
ABSTRACT
The importance of personal income tax to government, both as a revenue source and as a fiscal policy factor cannot be over emphasized.
In order to achieve this objective, the project work was divided into five chapters, each chapter...
23. A CRITICAL APPRAISAL OF UNIFORM PERSONAL INCOME TAX SYSTEM WITHIN THE CONTEXT OF NIGERIAN FEDERALISM
BACKGROUND INFORMATION
Nigeria operates a federal system of government under which system each tier of government has its legislative competence or functions conferred on it as the case may be. It is significant to note that Federalism in Nigeria dates back to 1954 when the country whic...
24. AN EXAMINATION OF THE TAXING POWERS OF STATES UNDER THE NIGERIAN LAWS: A CASE STUDY OF KADUNA STATE.
ABSTRACT
Tax or taxation whether from Personal Income or Company Tax forms part of the items in the National Income required for the servicing of the economic activities and development of any country, Nigeria inclusive. Tax is a compulsory exaction of money by a public authority for pu...
25. ANALYSIS OF THE LEGAL FRAMEWORK OF INCOME TAX ENFORCEMENT AND COMPLIANCE STRATEGY FOR REVENUE GENERATION IN NIGERIA
ABSTRACT
From the inception of modern taxation in Nigeria in the first decade of the 20th century the problem of poor tax administration has been the cankerworms that militate against an optimum revenue generation which affect negatively the government ability to render essential servic...
26. TAX STRUCTURE AND INCLUSIVE GROWTH IN DEVELOPING COUNTRIES: A CASE OF NIGERIA
ABSTRACT
The aim of the study is to examine the impact of tax policy on inclusive growth in Nigeria. The ex post facto analysis design was adopted in this study. The data is secondary source through the relevant agencies saddled with the responsibility of data collection such as Central...
27. TAX REVENUE AND ECONOMIC GROWTH IN COTE D’IVOIRE, GHANA AND NIGERIA
ABSTRACT
This work examined the effect of tax revenue on economic growth in Cote d’Ivoire, Ghana and Nigeria from 2026 to 2020. Specifically, the study sought to; determine the effect of value added tax on economic growth; investigate the effect of personal income tax on economic...
28. TAXATION AND IT'S EFFECT ON NIGERIA ECONOMY
Background of the Study
Taxation is an essential mechanism by which governments earn income to finance public services and infrastructure. The efficacy of a tax system can have a substantial impact on a country's economic growth and stability. The t...
29. The Effect of Legal Frameworks on Tax Dispute Outcomes: A Study of the Nigerian Tax Court System
Background of the Study
The Nigerian Tax Court system plays a pivotal role in resolving tax disputes between taxpayers and the government. As Nigeria's tax system has become increasingly complex, with various laws and regulations go...
30. An Examination of PIT and Its Effect on the Informal Sector: A Study of Street Vendors in Port Harcourt
Background of the Study
Personal Income Tax (PIT) is a critical component of government revenue generation, targeting the income earned by individuals and businesses. In Nigeria, the informal sector accounts for a significant portion of...
31. The Impact of PIT Evasion on Government Revenue: A Study of Anambra State
Background of the Study
Personal Income Tax (PIT) is a primary source of internally generated revenue (IGR) for state governments in Nigeria. However, tax evasion remains a critical challenge, undermining revenue mobilization and fiscal...
32. An Evaluation of the Effectiveness of the Nigerian Tax Appeal Tribunal in Resolving Disputes: A Study of Cases from 2018–2023
Background of the Study
The Nigerian Tax Appeal Tribunal (TAT) serves as a specialized body for resolving tax disputes between taxpayers and tax authorities. Since its establishment, the TAT has aimed to provide an alternative to traditional courts, offeri...
33. The Impact of Personal Income Tax Compliance on Public Sector Financing: A Case Study of Lagos State Government
Background of the Study
Personal Income Tax (PIT) compliance plays a pivotal role in public sector financing, as it provides a substantial portion of the revenue required to fund government operations and development projects. In Nigeria, the Personal Inco...
34. An Evaluation of PIT Collection Mechanisms in Nigerian Local Governments: A Study of Ikeja LGA
Background of the Study
The collection of Personal Income Tax (PIT) is critical for local governments in Nigeria, as it serves as a primary source of revenue to fund grassroots development initiatives. Efficient PIT collection mechanisms are essential for...
35. The Role of PIT Reforms in Enhancing Voluntary Compliance: A Case Study of Ogun State Revenue Service
Background of the Study
Voluntary compliance with Personal Income Tax (PIT) regulations is critical for effective tax administration and revenue generation. Tax reforms play a significant role in fostering voluntary compliance by simplifying tax systems, i...
36. The Impact of Tax Policies on Small and Medium-Sized Businesses in Zaria Local Government, Kaduna State
Background of the Study
Small and medium-sized businesses (SMBs) play a vital role in the economic development of Nigeria, contributing significantly to employment, income generation, and poverty alleviation. In Zaria Local Government, Kaduna State, SMBs are central to...
37. The role of vocational education in addressing youth restiveness in Rano Local Government Area, Kano State.
Background of the Study
Youth restiveness, characterized by social unrest and engagement in antisocial behaviors, poses significant challenges to community stability and development. In Rano Local Government Area, Kano State, vocational education has emerged as a promising strategy to a...
38. An Appraisal of the Effects of Fiscal Policy on Consumer Spending in Nigeria
Background of the Study
Fiscal policy, through its influence on taxation and public expenditure, has a direct bearing on consumer spending—a critical component of aggregate demand. In Nigeria, consumer spending is a vital indicator of economic health, reflecting hou...
39. An Assessment of the Impact of Taxation on National Economic Growth in Nigeria
Background of the Study
Taxation remains one of the primary instruments of fiscal policy and a major source of government revenue in Nigeria. Over the recent period from 2023 to 2025, the government has implemented various reforms aimed at broadening the tax base, enhancin...
