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. 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....
3. CHALLENGES OF TAX ADMINISTRATION
Background to the Study
The government of Nigeria, like others in different parts of the world, has legislative powers to impose on its citizens, any form of tax and at whatever rate it deems appropriate (Federal Inland Revenue Service 2010). Accordin...
4. 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...
5. 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...
6. CHALLENGES OF TAX ADMINISTRATION
The government of Nigeria, like others in different parts of the world, has legislative powers to impose on its citizens, any form of tax and at whatever rate it deems appropriate (Federal Inland Revenue Service 2010). According to Acti, & Abigail (2014). tax can be defined as...
7. THE PROBLEMS AND PROSPECTS OF COMPANY INCOME TAX ADMINISTRATION IN NIGERIA
BACKGROUND OF STUDY.
Every country in the world tends to generate income throug...
8. 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...
9. 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...
10. 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...
11. 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...
12. THE PROBLEMS AND PROSPECTS OF COMPANY INCOME TAX ADMINISTRATION IN NIGERIA
ABSTRACT
The problems of revenue losses to government due to fraudulent and illegal deals from her citizens and organisations within the country prompt the need for this research work. The researcher took time to check all about company income tax admin...
13. APPRAISAL OF INCOME TAX COLLECTION AND ADMINISTRATION IN NIGERIA
ABSTRACT
This project work deals with “Appraisal of Income Tax Collection and Administration in Nigeria. A case study of Board of Internal Revenue Enugu. It explains the income tax collections as a vital tool of macro-economic management of our so...
14. THE EFFECTIVENESS OF VALUE ADDED TAX ADMINISTRATION IN NIGERIA
Background to the study
Tax, the whole world over is a major source of revenue to the government. The major reason why government imposes tax is for the generation of revenue in support of government programmes and to enable it continues to perform the...
15. E-COMMERCE IN NIGERIA AND THE IMPACT OF ONLINE VALUE-ADDED TAX
BACKGROUND OF THE STUDY
In many developing nations, such as Nigeria, the Value-Added Tax, sometimes known as VAT, has become an important source of revenue (Ijewere, 2022). In sub-Saharan Africa, for instance, value-added tax (VAT) has been implemented...
16. 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...
17. 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...
18. TAX ADMINISTRATION IN NIGERIA; AN EVALUATION OF TAX EVATION AND AVOIDANCE
ABSTRACT
This study aims to evaluate the causes and effects of tax evasion and avoidance in Lagos state and proffering solution to the menace of these tax irregularities. The total number of one hundred and fourth-five (145) was used to analyze the opinion of eligible t...
19. 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...
20. EFFECT OF TAX EVASION AND TAX AVOIDANCE ON ECONOMIC DEVELOPMENT
ABSTRACT
This Research work attempts to look at the effect of Tax evasion and avoidance on economic development of Nigeria and its capacity to reduce tax revenue growth (A case study of Lagos State Internal Revenue Service). Tax is a compulsory levy imposed by governmen...
21. PROBLEMS OF TAX COLLECTION IN NIGERIA
ABSTRACT
This research work was carried out to examine problems of tax collection in Nigeria using Uyo local government. The objective of this study is to examine the effect of tax collection on Uyo local government revenue. Also, find o...
22. THE IMPACT OF TAX EVASION AND TAX AVOIDANCE IN NIGERIA ECONOMIC DEVELOPMENT
ABSTRACT
Tax evasion and avoidance have bedeviled the Nigerian tax system right from the colonial times. While some have blamed the situation on the tax authorities, for not living up to expectation with regards to tax administration, others attribute i...
23. THE IMPACT OF TAXATION ON ECONOMIC GROWTH IN NIGERIA
Abstract
This project is titled the effect of taxation on Nigeria Economic growth. The objective of the study is to determine and assess the effect of taxes towards the growth and development of the Nigerian economy. The survey research design was adopt...
24. EFFECT OF TAX ADMINISTRATION ON REVENUE GENERATION IN ENUGU STATE (A Case Study Of The State Board Of Internal Revenue Enugu State)
Abstract
The level of revenue generated in the state has been in a declining form due to poor administration and collections of taxes and lack of proper return of accounts. These are the negative effects that affect government revenue generation which are target...
25. EFFECT OF TAX EVASION AND TAX AVOIDANCE ON ECONOMIC DEVELOPMENT
Abstract
This Research work attempts to look at the effect of Tax evasion and avoidance on economic development of Nigeria and its capacity to reduce tax revenue growth (A case study of Lagos State Internal Revenue Service). Tax is a compulsory levy imposed by governme...
26. EFFECTS OF TAX EVASION AND AVOIDANCE ON ECONOMY OF NIGERIA
Abstract
This Research work attempts to look at the effect of Tax evasion and avoidance on economy of Nigeria and its capacity to reduce tax revenue growth (A case study of Lagos State Internal Revenue Service). Tax is a compulsory levy imposed by government on income...
27. 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...
28. IMPACT OF COMPANY INCOME TAX ON ECONOMIC GROWTH IN NIGERIA
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...
29. PETROLEUM PROFIT TAX ADMINISTRATION IN NIGERIA: AN EMPIRICAL EVALUATION
Abstract
This study investigates the Petroleum Profit Tax Administration in Nigerian: an empirical evidence for the period 2004 to 2008. Thus three research questions and objectives were formulated, two hypotheses were formulated to test the significant level we use the...
30. PETROLEUM PROFIT TAX AND CAPITAL EXPENDITURE OF THE NIGERIAN ECONOMY (A CASE STUDY OF LAGOS STATE)
ABSTRACT
Petroleum Profit Tax is a major source of revenue for the Federal Government of Nigeria to meet its statutory obligations of ensuring the economic development of Nigeria. It assists the government to achieve the country’s macroeconomic objective in the ar...
31. 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...
32. 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...
33. THE IMPACT OF TAXATION AS A TOOL OF FISCAL POLICY IN NIGERIA
ABSTRACT
This research work was undertaken to examine the impact of taxation as a tool of fiscal policy. The study is aimed at putting together those factors that constitute those variables which the government uses to manipulate the economy. The source...
34. 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...
35. THE EFFECTS OF TAX EVASION AND AVOIDANCE ON THE NIGERIAN ECONOMY
ABSTRACT
This research project is a very crucial study on the effects on tax evasion and avoidance on Nigeria economy. To solve the research problem, both primary and secondary data were collected. The research instrument used in collecting the da...
36. THE EFFECTS OF UNETHICAL ACCOUNTING PRACTICE ON FINANCIAL REPORTING QUALITY IN NIGERIA
BACKGROUND TO THE STUDY
As Nigeria progresses in her vision to become one of the top 20 economies in the world by the year 2020, one prevailing issue that remains on the front flame is how to build investors’ confidence in the national economy thr...
37. THE EFFECT OF VALUE ADDED TAX ON PRICE STABILITY IN NIGERIAN ECONOMY
Abstract
The Federal Inland Revenue Service (FIRS), the agency in charge of tax administration in Nigeria, pointed out that VAT is a consumption tax that is relatively easy to administer and difficult to evade, and has been embraced by many countries, I...
38. 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...
39. THE EFFECT OF TAXATION ON THE NIGERIAN ECONOMY
ABSTRACT
This project is titled the effect of taxation on Nigerian Economy. The objective of the study is to determine and assess the effect of taxes towards the growth and development of the Nigerian economy. The survey research design was adopted, data were obtained from secondary sou...
40. 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...
41. A CRITICAL ANALYSIS OF TAX SECTOR REFORMS IN NIGERIA FROM 1978-2012
ABSTRACT
Taxation remains a veritable instrument for national development. Apart from being a major source of revenue for the government, taxation provides goods and services needed by citizens. Taxation policies can stimulate economic growth and job creation through its impact on inves...
42. “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...
43. AN APPRAISAL OF THE LEGAL FRAMEWORK FOR THE TAXATION OF COMPANIES INCOME IN NIGERIA
ABSTRACT
The current wave of globalization and technological revolution has had a tremendous effect on companies‟ income tax in Nigeria. For instance, the e-commerce which is a relatively new technology epitomizes boundary, whereas the companies income tax law upholds the concepts of re...
44. AN EXAMINATION OF TAX ADMINISTRATION AND ENFORCEMENT MECHANISMS UNDER THE FEDERAL INLAND REVENUE SERVICE ACT, 2007
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...
45. AN EXAMINATION OF THE TAXATION OF MULTINATIONAL CORPORATIONS AND ITS LEGAL EFFECTS ON FOREIGN INVESTMENTS IN NIGERIA
ABSTRACT
Taxation is the key to a sustainable development. This is because no government can survive without sufficient revenue to finance its activities. This explains why revenue generation is one of the basic objectives of taxation. This actually prompts the analysis of multinational...
46. 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...
47. ASSESSMENT OF PETROLEUM PROFIT TAX UNDER THE NIGERIAN TAX LAWS
Problems of the Research
There are many problems affecting the petroleum profit tax in general and the petroleum profit tax assessment in particular. These include the problems relating to the PPT administration, the complexity of PPT/MOU calculation, and the problems o...
48. EFFECTS OF INFORMATION TECHNOLOGY ON THE EFFICIENCY OF TAX ADMINISTRATION IN NIGERIA
ABSTRACT
This research study examines the Effect of Information Technology on the Efficiency of Tax Administration in Nigeria, a case Study of Enugu State Board of Internal Revenue. Its main objective is to find out whether the application of Information Technology increases efficiency...
49. THE EFFECT OF TAX ADMINISTRATION ON REVENUE GENERATION IN ENUGU STATE (A CASE STUDY OF THE STATE BOARD OF INTERNAL REVENUE ENUGU STATE)
ABSTRACT
The level of revenue generated in the state has been in a declining form due to poor administration and collections of taxes and lack of proper return of accounts. These are the negative effects that affect government revenue generation which are targeted to meet her basic func...
50. THE PROBLEMS AND PROSPECTS OF COMPANY INCOME TAX ADMINISTRATION IN NIGERIA
STATEMENT OF PROBLEMS.
The tax administration (collection and assessment of tax from companies is a difficult task. The assessment and collection of companies’ income tax as at when due has been a problem Associated with company income tax administration in Nigeria. These p...
