1. AN INVESTIGATION INTO THE IMPACT OF MULTIPLE TAXATION ON THE ACHIEVEMENT OF SMALL AND MEDIUM SCALE ENTERPRISE
Abstract: This study focuses on investigating the effects of multiple taxation on the performance of small and medium-sized enterprises. Throughout the years, small and medium size firms (SMEs) have emerged as a significant driver of job creation and the emp... Read More
2. TRADE LIBERALIZATION AND ITS IMPACT ON NIGERIA ECONOMIC GROWTH
Background to the Study: Historically, trade has acted as an important engine of growth for countries at different stages of development, not only by contributing to a more efficient allocation of resources within countries, but also by transmitting growth from o... Read More
3. AN EXAMINATION OF THE EFFECTS OF MULTIPLE TAXATION ON THE PERFORMANCE OF MEDIUM AND SMALL ENTERPRISES
CHAPTER ONE
INTRODUCTION: Pre-colonial times are when Nigerian taxes first began. prior to the colonization of the many nations that subsequently merged to become Nigeria. In order to support the many kingdoms, ethnic g... Read More
4. AN EXAMINATION OF THE IMPACT OF NIGERIAN CORPORATE TAX LAW ON INVESTMENT PROMOTION
ABSTRACT
Companies Income Tax Act (CITA) is the main legislation that governs the taxation of corporations in Nigeria. About one trillion Naira was generated from the tax imposed by the Act in 2013. The amount was equivalent to one fifth of Nigerian federal government budget for that ye... Read More
5. AN EXAMINATION OF THE TAXING POWERS OF STATES UNDER THE NIGERIAN LAWS: A CASE STUDY OF KADUNA STATE.
ABSTRACT
Tax or taxation whether from Personal Income or Company Tax forms part of the items in the National Income required for the servicing of the economic activities and development of any country, Nigeria inclusive. Tax is a compulsory exaction of money by a public authority for pu... Read More