1. AN INVESTIGATION OF VALUE-ADDED TAX AND ITS EFFECTS ON THE SUSTAINABILITY AND PROFITABILITY OF SME'S IN NIGERIA
Background of the Study
For a long time, small and medium-sized businesses have been seen as a source of financial development and improvement. As a result of this growing recognition, the World Bank Group has made small and medium-sized firms (SMEs) a...
2. 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...
3. THE IMPACTS OF VALUE ADDED TAX ON REVENUE GENERATION IN NIGER STATE
Background of the study
Prior to 1993, very little information on Nigeria's Value-Added Tax (VAT) was available to the public. The approval of a report made by a research committee on indirect taxation headed by Dr. Sylvester Ugoh in November 1991, which was led by...
4. 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...
5. 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...
6. THE CHALLENGES OF VALUE-ADDED TAX (VAT) COMPLIANCE AND REPORTING IN RETAIL BUSINESSES
Abstract: THE CHALLENGES OF VALUE-ADDED TAX (VAT) COMPLIANCE AND REPORTING IN RETAIL BUSINESSES
This research explores the challenges of Value-Added Tax (VAT) compliance and reporting in retail businesses in Abuja. The study aims to identify the key compliance challenges, assess the imp...
7. 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...
8. The Impact of IFRS on Tax Revenue Reporting in Nigeria
Background of the Study
The adoption of International Financial Reporting Standards (IFRS) in Nigeria, as in many other countries, has significantly transformed the landscape of financial reporting. IFRS aims to standardize financial statements, improve transparency, an...
9. Contribution of VAT to Local Economic Activities in Minna LGA
Background of the Study
Value-Added Tax (VAT) is a significant source of government revenue, contributing to various economic activities at the local level. Introduced as a consumption tax, VAT is collected at each stage of production and distribution, making it a reliable...
10. Influence of VAT Implementation on Consumption Patterns in Lokoja LGA
Background of the Study
Value-Added Tax (VAT) influences consumer behavior by affecting the prices of goods and services. In Lokoja LGA, the implementation of VAT has raised questions about its impact on consumption patterns, particularly among low-income earners. As a con...
11. An Examination of the Effect of VAT on the Profitability of SMEs in Nigeria: A Study of Retail Businesses in Enugu State
Background of the Study
Value-Added Tax (VAT) is an indirect tax levied on goods and services at each stage of production and distribution. For SMEs, especially retail businesses in Enugu State, VAT represents a significant cost component that affects pricing strategies an...
12. An Examination of the Effect of Social Media on Tax Education in Nigeria: A Case Study of FIRS Campaigns
Background of the Study
Social media has become a powerful tool for information dissemination and engagement in the modern digital era. In Nigeria, where tax education and awareness are crucial for improving tax compliance, the use of s...
13. An Examination of the Effect of Multiple Taxation on Nigerian Businesses: A Case Study of Lagos State SMEs
Background of the Study
Multiple taxation refers to the imposition of various taxes by different levels of government (federal, state, and local) on businesses, which has been a significant issue for Nigerian companies, especially small and medium-sized...
14. The Role of Tax Policy Reforms in Enhancing Revenue Generation in Nigeria: A Case Study of the Finance Act 2020
Background of the Study
Tax policy reforms are a critical component of public finance management, designed to improve revenue generation, enhance compliance, and align with global best practices. In Nigeria, the Finance Act 2020 was int...
15. The role of managerial accounting in VAT management: A case study of Shoprite Nigeria
Background of the Study
Value-Added Tax (VAT) is a consumption tax levied on goods and services at each stage of production and distribution. VAT management is critical for businesses like Shoprite Nigeria, a major retail chain in the country. Managerial accounting plays a...
16. An Examination of the Impact of Value-Added Tax (VAT) on Business Operations in Nigeria: A Case Study of Shoprite Nigeria
Background of the Study
Value-Added Tax (VAT) is a significant source of revenue for many governments worldwide, including Nigeria. Introduced in 1993, VAT is a consumption tax levied on goods and services at every stage of production or distribution where value is adde...
17. A Critical Analysis of Corporate Tax Compliance and Its Effect on Business Performance in Kaduna State
Background of the Study
Corporate tax compliance is a vital aspect of business operations, as it ensures that companies contribute to government revenue and uphold their legal obligations. In developing economies like Nigeria, tax compliance is crucial for ensuring that...
18. An Evaluation of Transport Sector Taxation and Its Impact on Business Performance: A Case Study of Abuja Bus Service
Background of the Study
Taxation in the transport sector is an essential revenue source for governments but can significantly influence the performance and sustainability of businesses. In Nigeria, transport companies face multiple taxes, including value-added tax (VAT)...
19. An Examination of the Impact of VAT on Business Performance: Evidence from Retail Chains in Lagos
Background of the Study
Value-Added Tax (VAT) is a significant revenue source for governments worldwide. In Nigeria, VAT serves as a consumption tax applied at various stages of production and distribution. Retail chains in Lagos, a commercial hub, are particularly affe...
20. The Impact of Taxation on the Profitability of Small-Scale Enterprises: A Case Study of Local Traders in Katsina State
Background of the Study
Taxation plays a crucial role in revenue generation for governments, facilitating infrastructural development and public services. However, for small-scale enterprises, taxation can significantly impact profitability and growth. In Nigeria, the comp...
21. An Appraisal of Taxation Policies on Hotel Profitability in Bauchi State
Background of the Study
Taxation is a critical factor in the financial management of businesses, including the hospitality sector. For hotels, taxation policies can have a significant impact on their profitability and operational efficiency. In many regions, including Bauchi State, taxe...
22. A Study on the Effect of Fiscal Policy on Income Distribution in Nigeria
Background of the Study
Fiscal policy in Nigeria plays a crucial role in shaping the socioeconomic landscape by influencing income distribution among various segments of society. Over the period from 2023 to 2025, significant adjustments in taxation, public expenditure, an...
23. 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...
