» CHAPTER ONE 1.0 INTRODUCTION The Nigerian Tax System has undergone significant changes in recent times. The Tax Laws are being reviewed with the aim of repelling obsolete provisions and simplifying the main ones. Under current Nigerian law, tax revenue is enforced by the 3 tiers of Government, which…Continue Reading »
» CHAPTER ONE 1.0 Introduction 1.1 Background to the Study Taxation is seen as a burden which every citizen must bear to sustain his or her government because the government has certain functions to perform for the benefits of those it governs (Afuberoh and Okoye, 2014). A précised def…Continue Reading »
» CHAPTER ONE 1.6 INTRODUCTION In theory, taxation, which includes personal income tax, capital gains tax and companies’ income tax etc., often leave individual entrepreneurs with less expendable capital to reinvest in their respective businesses. It is generally supposed…Continue Reading »
» 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 of data to this research work are both from ga…Continue Reading »
» CHAPTER ONE INTRODUCTION 1.1 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 to yield an audience …Continue Reading »
» ABSTRACT The study investigated the effect of taxation in Ikpoba Okha Local Government Area of Edo State. The objectives of the study are: To identify the various types of tax, To analyze the revenue generated by the government from taxation 2002 2005 in Ikpoba Okha Local Government Area of Edo Stat…Continue Reading »
» CHAPTER ONE INTRODUCTION 1.1 Background Of The Study Industrialization culminates in the long term maintenance of firm production. It denotes the addition of value to a factor input and its efficiency, with additional input resulting in increased organizational performance. The ultimate impact of gr…Continue Reading »
» EFFECT OF EXCESSIVE TAXES ON SMALL SCALE ENTERPRISE IN NIGERIA. (A CASE STUDY OF SELECTED SSEs IN PORT HARCOURT) CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The justification for taxation in every country arises from the government's multiple obligations and the desire to sup…Continue Reading »
» CHAPTER ONE INTRODUCTION 1.1 Background of the study An efficient tax administration is a key determinant of the investment climate; it helps to attract more investment, reduce poverty and increase growth. It also enables the government to raise revenue with lower tax rates (Rahman, 2009). Erard …Continue Reading »
» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The Nigerian educational system follows the 9 3 4 format (kindergarten/primary school for 9 years, junior secondary school for 3 years, senior secondary school for 3 years, and university first degree for 4 years). Universities, polytechnics, and …Continue Reading »
» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The purpose of taxation is to propel a country's progress. Without it, the economy may come to a standstill. It is a mandated payment demanded of people and businesses earning money, a portion of which is supposed to be remitted to the governmen…Continue Reading »
» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF STUDY Modern taxation and its application as a fiscal policy may be dated back to 1926, a year of economic downturn in the United Kingdom. During this time, Britain saw an unparalleled fall in general economic activity, resulting in lower total profits, a …Continue Reading »
» CHAPTER ONE GENERAL INTRODUCTION 1.1 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 legitima…Continue Reading »
» AN ASSESSMENT OF PROBLEMS AND PROSPECTS OF REAL PROPERTY TAXATION IN NIGERIA CHAPTER ONE 1.0 INTRODUCTION The subject of taxation has received considerable intellectual and theoretical attention in the literature. Taxation is one of the most volatile subjects in governance…Continue Reading »
» CHALLENGES OF TAX ADMINISTRATION CHAPTER ONE INTRODUCTION 1.1 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…Continue Reading »
» EXAMINATION OF THE EFFECTIVENESS OF TAX IDENTIFICATION NUMBER (TIN) IN COMBATING TAX EVASION IN NIGERIA CHAPTER ONE INTRODUCTION 1.1 Background to the Study Taxes, and tax systems, are fundamental components of government revenue generation. Brautigam (2008) noted that taxes underwrite the capacity …Continue Reading »
» IMPACT OF EXCHANGE RATE FLUCTUATIONS IN VALUE ADDED TAX ON ECONOMIC GROWTH OF NIGERIA CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Exchange rate is the price of one country’s currency expressed in terms of some other currency. It determines the relative prices of domestic and foreign g…Continue Reading »
» IMPACT OF TAXATION ON SMALL AND MEDIUM SCALE BUSINESS IN NIGERIA CHAPTER ONE INTRODUCTION 1.1 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 a desire, …Continue Reading »
» IMPACT OF TAXATION ON SMALL SCALE BUSINESS IN A DEVELOPING ECONOMY. CHAPTER ONE INTRODUCTION 1.1 Background Of The Study Nigeria is a growing economy and following this ideology, the government can’t meet the need of every citizen and parastatal because of our population and inadequacy …Continue Reading »
» IMPROVING TAX AUDIT AND INVESTIGATION IN NIGERIA CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Taxation worldwide constitutes a major source of revenue to the government for the funding of their capital and recurrent expenditures. Taxation is defined as compulsory levy imposed directly or ind…Continue Reading »
» INCOME TAX EVASION AND AVOIDANCE THEIR CAUSES AND REMEDIES NIGERIA CHAPTER ONE INTRODUCTION 1.1 Background to the study Tax is a compulsory levy, which a government imposes on the income of eligible citizen in a state of which the government makes no direct benefit on the taxpayer. Revenue means the…Continue Reading »
» PROBLEMS OF TAX COLLECTION IN NIGERIA CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Currently in Nigeria, the responsibility of tax administration lies on the federal, state and local governments. Each of the three tiers of the government has her own tax laws and authority fo…Continue Reading »
» TAX ADMINISTRATION IN NIGERIA; AN EVALUATION OF TAX EVATION AND AVOIDANCE CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Prior to the second republic of Nigeria an average Nigerian earned less than five hundred naira. The cost of living was at the lowest to the extent that most workers lived b…Continue Reading »
» TAXATION A SYSTEM OF GENERATING REVENUE BY GOVERNMENT CHAPTER ONE 1.0 INTRODUCTION There is an adage which says that a wounded lion has no weapon expect itself. It fights with its entire strength until it defects its foe. This adage may be likened to the case of some state government now with their …Continue Reading »
» TAXATION AND ECONOMIC GROWTH IN NIGERIA: AN EMPIRICAL ANALYSIS CHAPTER ONE INTRODUCTION 1.1 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 su…Continue Reading »
