1. AN ASSESSMENT OF TAX REFORMS AND ITS IMPACT ON INVESTMENT DECISIONS IN GHANA
INTRODUCTION
Every government, particularly those in developing countries, is worried about their country's economic progress. As a result, they work hard to attain better rates of economic growth and increase the living standards of their inhabitants....
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. IMPACT OF ACCOUNTABILITY ON PUBLIC SECTOR FINANCIAL MANAGEMENT IN NIGERIA
BACKGROUND OF THE STUDY
Financial management focuses on decision making about the use and management of the finances of an organization or corporation. Financial management is a subset of managerial activities that concentrates on how to plan and contro...
5. AN EVALUATION OF THE REVENUE COLLECTION STRATEGIES IN THE REFORMED LOCAL GOVERNMENT
EXCERPT FROM THE STUDY
In this study, our focus was on an evaluation of the Revenue collection strategies in the reformed local government using UDI LGA of Enugu State as a case study. The study specifically was aimed at highlighting the existing resources of local gover...
6. ELECTRONIC TAX SYSTEM, TAX COMPLIANCE AND REVENUE COLLECTION EFFICIENCY
ABSTRACT
This study examine the electronic tax system, tax compliance and revenue collection efficiency in Lagos state, Nigeria. The study used cross-sectional survey design. Population of the study comprised of tax officials, SME employees, self-employ...
7. AN EXAMINATION OF DOMESTIC WATER DEMAND AND SUPPLY A CASE STUDY OF ILORI, KWARA STATE
Background of the study
Water is necessary for life, and its availability, usage, and spatial distribution are all linked to economic growth and societal progress. Aside from oxygen, water is essential to life; it is a cornerstone for human success because adequate and...
8. EVALUATION OF COMPLIANCE LEVEL WITH LOCAL GOVERNMENT FINANCIAL REGULATIONS
Background of the Study
The value of any local government is measure...
9. EFFECT OF EFFICIENCY TAX ADMINISTRATION IN TAX COMPLIANCE
Background to the Study
Several groups have urged the government to revamp the country's tax system. Nigeria has a monolithic economy with a high reliance on the oil sector; this reliance renders the economy vulnerable to external manipulation and h...
10. THE IMPACT OF TREASURY SINGLE ACCOUNT PROFITABILITY OF COMMERCIAL BANK IN NIGERIA, (CASE STUDY OF UBA PLC)
Background Of The Study
The Treasury single account is a banking arrangement that was put into place in order to control several accounts that were formed by various ministries, departments, and organizations (MDAs). The primary goal of a TSA is to guar...
11. TAXATION A SYSTEM OF GENERATING REVENUE BY GOVERNMENT
ABSTRACT
The major sources of the total foreign exchange accruing to out country comes form oil Beanies which everyone is undoubtedly aware has declined considerably. Consequently there has been a fall in the federation account. It then means that a state such as En...
12. EFFICIENCY OF THE ELECTRONIC TAX SYSTEM, TAX COMPLIANCE, AND REVENUE COLLECTION
ABSTRACT
This study examine the efficiency of the electronic tax system, tax compliance, and revenue collection in Lagos state, Nigeria. The study used cross-sectional survey design. Population of the study comprised of tax officials, SME employees...
13. THE EFFECT OF COMPANY INCOME TAX ON NIGERIA ECONOMY
ABSTRACT
The contributions of Company Income Tax (CIT) to any economy globally cannot be overemphasized. Apart from the revenue function it performs for the government, it is also used to assist the national government to achieve the country’s macro-economic o...
14. 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...
15. IMPACT OF REVENUE COLLECTION ON INFRASTRUCTURAL DEVELOPMENT IN NIGERIA
Abstract
This research work was on “Revenue collection and infrastructural development in the Local Government areas of Akwa Ibom State. The aim of this paper is to evaluate the relationship between the internally regenerate revenue and the provis...
16. IMPACT OF TAX ADMINISTRATION ON GOVERNMENT REVENUE IN A DEVELOPING ECONOMY
ABSTRACT
Nigeria is richly blessed with oil and gas among other mineral resources, but the over dependence on oil revenue for the economic development of the country has left much to be deserved. According to Ariyo (1997) Nigeria’s over depe...
17. 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...
18. AN EVALUATION OF THE REVENUE COLLECTION STRATEGIES IN THE REFORMED LOCAL GOVERNMENT: A CASE STUDY OF UDI LGA OF ENUGU STATE
ABSTRACT
The study aimed at evaluation of the revenue collection strategies in the reformed local government: A case study of UDI LGA of Enugu State. Specifically, the study identify the existing resources of local government reven...
19. ASSESSMENT OF THE EFFECT OF SAND EXCAVATION ON THE ENVIRONMENT
ABSTRACT
This study was carried out on the effect of sand excavation on the environment The study examined positive and negative environmental impacts of the continuous removal of river sand, pit sand and gravel from sampled rivers and open areas surrounding Abra...
20. “AN APPRAISAL OF INCOME TAX ENFORCEMENT PROCEDURES UNDER THE NIGERIAN TAX SYSTEM
ABSTRACT
The imposition, collection and administration of income tax in Nigeria are basically statutory, which had undergone significant reforms with the object of providing solutions to the lingering problems of enforcement procedures. The existing body of literature on taxpayer compli...
21. THE CHALLENGES OF REVENUE GENERATION IN PUBLIC AGENCIES IN NIGERIA (A STUDY OF THE NIGERIA IMMIGRATION SERVICE AND THE NIGERIA CUSTOMS SERVICE)
Abstract
Finance is the livewire of every organization. The growth and survival of both public and private enterprises therefore anchors not just on it but more importantly on its generation. However, revenue generation process is fraught with numerous problems which at times dera...
22. IMPLEMENTATION OF ASSET AUDITING GUIDELINES IN FINANCIAL REPORTING OF TERTIARY EDUCATION INSTITUTIONS IN SOUTH-EAST NIGERIA
Background to the Study
Tertiary education institutions are institutions of higher learning where knowledge is imparted to its seekers and researches are undertaken in various fields of human endeavour. They are at the post-secondary level of the national education system, which inclu...
23. THE IMPACT OF GOVERNMENTAL ACCOUNTING FOR REVENUE RECOGNITION
THE IMPACT OF GOVERNMENTAL ACCOUNTING FOR REVENUE RECOGNITION: This research investigates (i) the current practices in governmental accounting for revenue recognition, (ii) the challenges faced in accurately recognizing revenue, and (iii) propose improvements to enhance revenue recognition proces...
