» Abstract Reports have shown that despite the numerous efforts of government and its relevant agencies in the administration of tax in Nigeria, there are still problems in the system such as under assessment of tax payers, tax evasion corruption among tax officials etc. as a res…Continue Reading »
» CHAPTER ONE INTRODUCTION BACKGROUND TO THE STUDY Taxation is considered a veritable source of revenue for financing developmental as well as people oriented programs in virtually all countries, irrespective of whether they are classified as developed or developing economies. History has however show…Continue Reading »
» ABSTRACT This study was intended to evaluation of role of value added tax as a source of income in Nigeria. This study was guided by the following objectives; To evaluate the role of value added tax as a source of income in Nigeria.To examine the level of proper utilization of VAT income generated b…Continue Reading »
» ABSTRACT The research provides a conceptual and analytical appraisal of tax reforms and revenue generation. The study seek to determine the effectiveness of tax reform policy toward achieving high revenue to government and public utility.It analyses the concept of taxation,types and significance. …Continue Reading »
» ABSTRACT Taxation and its product, Tax have been very important vehicles for economic policies of many countries of the world. For a very long time, tax has been a major source of revenue for various levels of governments. For instance, in Nigeria, the laws of the land stipulate the categories of ta…Continue Reading »
» CHAPTER ONE 1.0 INTRODUCTION There has been in existence various tax policies before enactment of the direct tax ordinance by Fredrick Lugard in 1946. However, the deficiency of the ordinance was dealt within 1950 through the introduction of basis principles of taxing income of individua…Continue Reading »
» CHAPTER ONE INTRODUCTION BACKGROUND TO THE STUDY Taxation is a compulsory levy imposed by the Government on the incomes of taxpayers in a geographical territory in order to defray the expenses of governance. This implies that anybody that generates income must compulsorily pay taxes. There are dif…Continue Reading »
» CHAPTER ONE INTRODUCTION Background of the study The Ghana Revenue Authority (GRA) is stepping up the collection of tax on rent income from owners of residential and commercial properties following the re launch of the tax in Accra.Though it has been in the statute books since 1973, compliance wi…Continue Reading »
» CHAPTER ONE INTRODUCTION The global economic recession, which started in 1980’s as a result of decline in the economic growth of industries nation, high rate of inflation, dramatics rise in price of crude oil, increase cost of important a massive building up of liquidity in the international ca…Continue Reading »
» CHAPTER ONE INTRODUCTION Taxation has long been practice in Nigeria. Initially, only men were expected to pay taxes but now all people working and anybody found in the capacity of paying tax are obligated to pay tax. Tax in a mandatory levy on income charged …Continue Reading »
» CHAPTER ONE LITERATURE REVIEW 2.0 Development of Local Government in Nigeria The evolution of local government in Nigeria has under gone a lot of changes. These are all geared towards making the local government a system that could serve the purposes for which they are created, before the em…Continue Reading »
» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Lagos State can be described as the Nigeria’s commercial capital, is the country’s most active and most expensive rental market where tenants at its highbrow areas pay expensively for residential apartment while similar apartments in the l…Continue Reading »
» ABSTRACT Small and Medium Enterprises play a very important role in development of the Nigerian Economy. Making up about 97% of the entire economy, they serve as a source of employment generation, innovation, competition, economic dynamism which ultimately lead to poverty alleviation and national gr…Continue Reading »
» ABSTRACT The purpose of this research work is to describe the practical approach to an appraisal of pay as you earn system of taxation with referee to Nssuka local government area. To guide this study, two hypotheses were formulated. A review of literature was down to ensure solid conclusion for the…Continue Reading »
» CHAPTER ONE introduction Background of the study Housing Literallymeans Building or shelters in which people live work dwell etc and to nation as a critical component in social and economic fabric [Kabir and Bustani, 2009]. It represents one of the most basic human needs. As a unit of environment, i…Continue Reading »
» CHAPTER ONE HISTORY OF DEVELOPMENT In Nigeria their so many form of taxation dating back of the days of our great ground father whose by communities dated themselves through communal labour to prosecute community projects. Taxation is process on machinery by which group or communi…Continue Reading »
» ABSTRACT The study was carried out to find out the impact of taxes on performance of small scale business enterprises in Nigeria (SSBs), taking a case study of River State. The study aimed at assessing the performance of business enterprises in Rivers state, finding out if tax payers are aware of al…Continue Reading »
» ABSTRACT After the economic depression of the 1930’s the concept of economy. Many nations began to implement policy measures aimed at both raising revenue for the government and encouraging investment via investment tax credit. In Nigeria, the concept of taxation, especially as it relates to t…Continue Reading »
» CHAPTER ONE INTRODUCTION BACKGROUND TO THE STUDY The recent global crisis in the world has brought to the fore the need to note that this overdependence on oil creates unnecessary shocks and thus, the need for diversification of the nation’s resource base and long term growth path. The oil is an e…Continue Reading »
» CHAPTER ONE INTRODUCTION Background to the study Taxation is a compulsory levy imposed by the government on the incomes of taxpayers in a geographical territory in order to defray the expenses of governance. This implies that anybody that generates income must compulsorily pay taxes. There are diffe…Continue Reading »
» ABSTRACT Small and Medium Enterprises play a very important role in development of the Nigerian Economy. Making up about 97% of the entire economy, they serve as a source of employment generation, innovation, competition, economic dynamism which ultimately lead to poverty alleviation and national gr…Continue Reading »
» CHAPTER ONE INTRODUCTION Background of the study The concept of taxation has been a concern of global significance as it affects every economy irrespective of national differences (Oboh etal., 2012). According to Omotoso (2001), in his definition of the modern taxes, defined tax as a compulsory char…Continue Reading »
» ABSTRACT Revenue from tax which is a big source of revenue to the Government has been a major concern to many developing countries such as Ghana in recent times. This due to the fact that taxation faces a lot of challenges in developing countries, and once these challenges are not properly dealt wit…Continue Reading »
» ABSTRACT Governments need to put in more effort in attracting investors into their country through tax reforms if it wants to achieve economic growth and enhance standards of living. The research considered certain variables that affect investor’s decision as to where to invest. These included…Continue Reading »
» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Investment inflow, particularly foreign investment is perceived to have a positive impact on economic growth of a host country through various direct and indirect channels. Domestic investment is crucial to the attainment of sustained…Continue Reading »
