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. 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...
3. 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...
4. 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...
5. 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...
6. 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...
7. 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...
8. SELF ASSESSMENT AND VOLUNTARY TAX COMPLIANCE IN NIGERIA
ABSTRACT
The purpose of this project is to examine the level of acceptability between the self-assessment scheme and voluntary tax compliance. A sample size of 320 taxable adults were selected from Benin city, Edo state in Nigeria as representative of the taxpayer...
9. A CRITICAL ANALYSIS OF THE POWERS OF THE TAX APPEAL TRIBUNAL UNDER THE FEDERAL INLAND REVENUE SERVICE ACT, 2007 IN THE SETTLEMENT OF TAX DISPUTES IN NIGERIA.
ABSTRACT
A critical appraisal of the powers of the Tax Appeal Tribunal (TAT) in the settlement of Tax disputes in Nigeria stems from the fact that taxation is fast becoming the pivot and bane of Nigeria’s Development. This research examined the legal frame work that established an...
10. AN EVALUATION OF THE SIGNIFICANCE OF THE VALUE ADDED TAX ACT IN REVENUE GENERATION IN NIGERIA
ABSTRACT
This research work aims at evaluating the role and significance of the Value Added Tax (VAT) Act in Revenue Generation in Nigeria. This examines the role played by the Value Added Tax as one of the source of government‟s revenue. It also assesses the fact whether it has achieve...
11. AN EXAMINATION OF ADMINISTRATIVE CHALLENGES INHIBITING THE DISTRIBUTION OF PETROLEUM PRODUCTS UNDER THE PETROLEUM PROFIT TAX LAWS OF NIGERIA
ABSTRACT
The aim of this study is to examine the ownership, the legal framework as well as the basic components of the petroleum profits which components are revenue, adjusted profits, assessable profit, chargeable profit, assessable tax and chargeable tax.In Nigeria, the petroleum indu...
12. 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...
13. LEGISLATIVE AND JUDICIAL EXAMINATION OF TAX COMPLIANCE STRATEGY FOR REVENUE GENERATION IN NIGERIA
ABSTRACT
The issue of tax can be understood to mean a compulsory and mandatory contribution by way of payment of money made by the citizens of a country to their government for the purpose of financing public activities. Its major objectives are to raise money to finance government or p...
14. DETERMINANT OF TAX COMPLIANCE AMONG SMES
Abstract
Tax is an important stream of revenue for government’s development projects. The importance of tax systems as a major revenue source in a country is undeniable, these statistics have evidenced that tax revenues are one of main income source for many gove...
15. TAX IMPLICATIONS OF FINANCIAL REPORTING DECISIONS
ABSTRACT:
This study investigates the tax implications of financial reporting decisions in Lagos State, Nigeria. The objectives are to: (1) assess the impact of financial reporting decisions on tax liabilities, (2) evaluate the role of tax planning in financial reportin...
16. TRANSFER PRICING AND ITS IMPLICATIONS FOR MULTINATIONAL CORPORATIONS
Abstract:
This research explores the implications of transfer pricing for multinational corporations (MNCs) operating in Lagos State, Nigeria. The objectives are to: (1) assess how transfer pricing affects tax compliance and financial reporting, (2) eva...
17. TAX ACCOUNTING CONSIDERATIONS AND ITS IMPLICATION ON REAL ESTATE INVESTMENTS
Abstract: TAX ACCOUNTING CONSIDERATIONS AND ITS IMPLICATION ON REAL ESTATE INVESTMENTS
This study examines tax accounting considerations and their implications for real estate investments, focusing on Lagos. The objectives are: to assess the impact of tax policies on re...
18. AN ASSESSMENT OF TAX ACCOUNTING FOR NON-PROFIT ORGANIZATIONS
Abstract: AN ASSESSMENT OF TAX ACCOUNTING FOR NON-PROFIT ORGANIZATIONS
This study assesses tax accounting practices in non-profit organizations in Ogun. The objectives are to evaluate the tax compliance challenges faced by non-profits, analyze the impact of tax regulations on their oper...
19. THE ROLE OF TAX ADVISORS IN TAX COMPLIANCE AND PLANNING
Abstract: THE ROLE OF TAX ADVISORS IN TAX COMPLIANCE AND PLANNING
This research explores the role of tax advisors in tax compliance and planning in Kaduna. The objectives are to understand the importance of tax advisors in ensuring compliance, assess the challenges they face, and evalua...
20. THE CHALLENGES ASSOCIATED WITH THE TAXATION OF GLOBAL SUPPLY CHAINS AND LOGISTICS
Abstract: THE CHALLENGES ASSOCIATED WITH THE TAXATION OF GLOBAL SUPPLY CHAINS AND LOGISTICS
This study investigates the challenges associated with the taxation of global supply chains and logistics, focusing on Lagos. The objectives are: to identify the primary tax challenges in global...
21. THE CHALLENGES ASSOCIATED WITH THE TAXATION OF CAPITAL GAINS AND INVESTMENT INCOME
Abstract: THE CHALLENGES ASSOCIATED WITH THE TAXATION OF CAPITAL GAINS AND INVESTMENT INCOME
This study examines the challenges associated with the taxation of capital gains and investment income in Port Harcourt. The objectives are to understand the primary tax challenges investors fac...
22. THE CHALLENGES ASSOCIATED WITH THE TAX ACCOUNTING FOR START-UP BUSINESSES
Abstract: THE CHALLENGES ASSOCIATED WITH THE TAX ACCOUNTING FOR START-UP BUSINESSES
This study explores the challenges associated with tax accounting for start-up businesses in Ogun. The objectives are to identify the key tax accounting challenges faced by start-ups, assess the impact o...
23. TAX COMPLIANCE CHALLENGES FOR MULTINATIONAL CORPORATIONS
Abstract: TAX COMPLIANCE CHALLENGES FOR MULTINATIONAL CORPORATIONS
This study investigates the tax compliance challenges faced by multinational corporations in Lagos. The objectives are to identify the primary compliance challenges, assess their impact on business operations, and evalua...
24. AN ASSESSMENT OF TAX COMPLIANCE ISSUES IN THE SHARING ECONOMY
Abstract: AN ASSESSMENT OF TAX COMPLIANCE ISSUES IN THE SHARING ECONOMY
This study investigates tax compliance issues in the sharing economy, focusing on Lagos. The objectives are to identify the primary compliance challenges, assess their impact on business operations, and evaluate str...
25. TAX IMPLICATIONS OF INTERNATIONAL TRANSACTIONS IN PUBLIC ACCOUNTING
TAX IMPLICATIONS OF INTERNATIONAL TRANSACTIONS IN PUBLIC ACCOUNTING
ABSTRACT
The study aims to assess the tax implications of international transactions in public accounting, focusing on tax compliance, risk management, and the impact of tax treaties. A survey design was adopt...
26. PUBLIC ACCOUNTING FOR SMALL AND MEDIUM-SIZED ENTERPRISES (SMEs)
PUBLIC ACCOUNTING FOR SMALL AND MEDIUM-SIZED ENTERPRISES (SMEs)
ABSTRACT
This study evaluates the application of public accounting methods for small and medium-sized enterprises (SMEs), focusing on financial reporting, tax compliance, and access to financing....
27. EXAMINING TAXATION ISSUES AND STRATEGIES IN FIDUCIARY ACCOUNTING
EXAMINING TAXATION ISSUES AND STRATEGIES IN FIDUCIARY ACCOUNTING
This study aims to (1) investigate common taxation challenges in fiduciary accounting, (2) assess the effectiveness of current taxation strategies, and (3) propose improvements to taxation practices in fid...
28. THE IMPACT OF INTERNATIONAL ACCOUNTING FOR E-COMMERCE AND DIGITAL TRANSACTIONS
ABSTRACT
This research investigates THE IMPACT OF INTERNATIONAL ACCOUNTING FOR E-COMMERCE AND DIGITAL TRANSACTIONS, aiming to understand the unique challenges of digital transactions, assess the effectiveness of current accounting practices, and propose improvements. A survey design was...
29. 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...
