INTRODUCTION: The creation of more state in Nigeria in 1976 gave rise to new urban centres, the rapid growth of which increased the need to finance the provision of public utilities. One of the major sources of finance is real estate taxation. Pr...

ABSTRACT: Federal Ministry of Finance has always monitoring how economic growth is moving in this Nation.  After the granting of internal autonomy to regions in 1946, there have been subsequent fiscal commission, military decrees Acts of Parliaments that reviewed both d...

ABSTRACT: The dynamism and complexity of Nigeria’s federalism has attracted academic scrutiny. This is because it has generated so many problems capable of threatening the corporate existence and continuity of the Nigerian state. This research, therefore, inquired into the...

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, although some income earners see it as a means of exploitation by the government....

ABSTRACT: Debt financing decision is among the key financial decisions that are taken by firms since debt financing has an impact on the financial performance. Leverage financing provides the borrower with an opportunity to finance an investment...

Background of the study: The structure of the Nigerian economy is typical of an underdeveloped country. Over half of the gross domestic product (GDP) is accounted for by the primary sector with agriculture continuing to play an important role. The oil and gas sector, in particula...

BACKGROUND OF THE STUDY: Nigeria is blessed by nature with a lot of natural resources amongst which water is one of them, WORLD HEALTH ORGANISATION (WHO) confirmed that Nigeria was blessed with abundant water resources, the excess of which has been causing flood...

​​​​​​BACKGROUND OF STUDY: In any developing economy, the government is the main initiator and promoter economic development, especially in Nigeria.  In developing countries, governments usually intervene some areas of the economic in which the private...

Background of the study: A financial institution is an organized body concerned with the management of money.  This is to say that the institution is responsible for the leading and borrowing of money in other words, it is an institution involved in financial intermediation...

​​​​​​Background of the study: Agriculture is the most basic form of human activities in the whole world. It includes the cultivation of crops as well as rearing of animals for human uses. Today in Nigeria, about 70% of its population is engaged in this activity. Despite the larg...

INTRODUCTION: A well organized society, say a country or a state government owes some fundamental obligations to the people it governs.  These obligations are in the forms of provisions of basic social amenities such good roads, health, security of lives and...

Background of the study: One of the important objectives of macroeconomic policy in has been the rapid economic growth of an economy. Economic growth is defined as “the process whereby the real per capita income of a country over a long period of time.” Economic growt...

ABSTRACT: This research presents the investigation into the effects of civil servant indiscipline on work productivity, the National Revenue Authority in Ogun State was used as the location for the study and a total of 100 staff was sampled. Data was gathered usi...

BACKGROUND TO THE STUDY: The sum of the money worth of all the commodities and services produced in a country during a specific time period, generally a year, is referred to as national income. At this point, the topic of how an economy expands may spring to mind...

BACKGROUND OF THE STUDY: A historical examination of the Nigerian economy and its expansion reveals farming as the primary economic sector and the source of foreign exchange. Agriculture accounted for more than 80% of export profits and salaries in the 1960s, but...

ABSTRACT: The objective of this study was to examine the influence of tax incentives on the performance of beverage companies, focusing on selected beverage companies in Enugu State as a case study.  The research study utilised a survey-based descriptiv...

ABSTRACT: This study examined the impact of mismanagement and embezzlement of public fund on government Parastatals using Federal Inland Revenue Service(FIRS), Abuja as case study. Specifically, the study aimed at determining the nature of mismanag...

ABSTRACT: Understanding the impact of both oil and non-oil revenue on economic growth in Nigeria is of utmost importance in the context of achieving sustainable development and promoting economic diversification. The objective of this study is to examine the...

ABSTRACT: This study ―Communication and Good Governance in Ishielu Local Government Area of Ebonyi State‖ was carried out to examine the context of communication in governance of Ishielu Local Government area of Ebonyi state. The objectives are to validate the impact of communication on governanc...

ABSTRACT: When a state has more than one level of government, it is assumed that there will be some existing framework and procedures in place to deal with the interdependence that will occur. Intergovernmental relations are describes the interactions betwee...

ABSTRACT: This research study examines the Effect of Information Technology on the Efficiency of Tax Administration in Nigeria, a case Study of Enugu State Board of Internal Revenue. Its main obje...

ABSTRACT: Every local government in Nigeria desires quality service delivery as it is pertinent to the sustainability of grassroots development. The fundamental factor in achieving quality services, are adequate and reliable of the revenue sources as well as qual...

ABSTRACT: This study was carried out on impact tax reforms on investment decisions in Ghana using  Ghana Revenue Authority koforidua Branch as case study. To achieve this 4 research questions were formulated.  The survey design was adopted and the simpl...

ABSTRACT: The main focus of this study is to assessment of twitter ban on digital marketing using GoTv Lagos State as case study. The study adopted a survey research design and with the aid of convenient sampling techniques, 80 participants who are staff of...

ABSTRACT: The study aimed at evaluation of the revenue collection strategies in the reformed local government: A case study of UDI LGA of Enugu State. Specifically, the study identify the existing resources of local government revenue in the state. The...

Background of the study: Water is necessary for life, and its availability, usage, and spatial distribution are all linked to economic growth and societal progress. Aside from oxygen, water is essential to life; it is a cornerstone for human success because adequate and high-qual...

Background of the study: The development of digital marketing necessitated the adoption of a more sophisticated marketing system that assists members of an organization's marketing team in making better decisions based on good marketing research and analytica...

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 both in the developing and developed nations. Tax refers to a “compulsory l...

Background of the Study: The economy of any country, irrespective of its structure is regulated by certain policies developed by the government. Some of these include economic policies, social policies, monetary policies etc. however of all these policies economi...

ABSTRACT: The main focus of this study is to examine the implication of X (formerly twitter) ban on digital marketing using GoTv Lagos State as case study. The study adopted a survey research design and with the aid of convenient sampling techniques, 80...

BACKGROUND OF THE STUDY: Taxation is not a novel concept either in Nigeria or anywhere else in the globe. Taxation was practised in Nigeria long before the arrival of colonial men or the British. In fact, it predates both of these groups. The process through whic...

Background to the study: Taxes are the major contributor to government’s revenue and become an important issue in every country; therefore taxes are a crucial element in a firm. In maximizing shareholders’ wealth, company tries to minimize its tax burden. Shareholders...

BACKGROUND OF THE STUDY: Tax is an important factor in economic planning and development of a nation and I is an important agent of social change, (Ola 1985:109). Tax according to Agysi (1983:174) the transfer of resources from private sector to the public sector...

ABSTRACT: This study is an investigation carried out in order to find the impact of adoption of advertising as a survival strategy in mass media organization. This study was carried out in mass media organization and based on case study of Nigeria Television...

Background to the Study: Healthcare waste threatens the public health due to its contagious nature. Most healthcare facilities are located in the heart of the cities and therefore, healthcare waste that are not correctly managed can cause dangerous infection and pose potential th...

BACKGROUND OF THE STUDY: New product development process allows firms to deal with progressively intensive competition when facing challenges from rapidly changing market condition. Companies try to gain sustainable competitive advantages with continues innovation. These effort a...

Introduction

The establishment of additional states in Nigeria in 1976 resulted in the emergence of new metropolitan centres, whose fast expansion raised the need to finance the supply of public amenities. Real estate taxation is one of...

BACKGROUND OF STUDY: Almost all sectors of the economy depend on oil. Any contemplation therefore of a possible scarcity or unavailability of the product will in no doubt stipulate unnecessary price hike of petroleum in the country (Sikkam, 2009). Arinze (20...

ABSTRACT: The broad aim of this study boarders on an evaluation of cause and effect of project failure in Lagos State. The study adopted the survey descriptive research design and with the aid of convenience sampling method, the researcher conveniently selected t...

BACKGROUND OF THE STUDY: The construction industry plays an important role in a nation’s economy and its activities are also vital to the achievement of national socio-economic development goals of providing shelter, infrastructure and employment. According to Aibinu and Ja...

BACKGROUND OF THE STUDY: The construction industry plays an important role in a nation’s economy and its activities are also vital to the achievement of national socio-economic development goals of providing shelter, infrastructure and employment. According to Aibinu and Ja...

INTRODUCTION: Procedures has been identified as one of the most powerful tools and a panacea to many of the worlds greatest problems. Procedures is a goal oriented and its goals determine its nature and form. Studies have shown that one of the major problems...

BACKGROUND OF THE BODY: Privatization Appeared on standard dictionaries only in the early 1980s [it appeared in Webster new collegiate Dictionary is one of the radical methods through for thinning the government owned enterprises [which failed to maximize gr...

Background Information: Mass media messages are often referred to those directed at a large group of person by means of an electronic medium involving the dissemination of information, knowledge and entertainment to a large diverse, sometimes homogenous but mostl...

BACKGROUND OF THE STUDY: The impact of auditing in any organization is of vital importance that their growth and retardation depend on it. According to Nwabueze (2020) an audit is an independent examination of and expression of opinion of the financial statement...

Background Of The Study: This is now a national issue. The increasing incidence of fraud and misappropriation of funds and property by Accounting officers and chief executive in the public sector of the Nigeria economy pose pertinent question as to whether auditi...

Background Of The Study: Revenue growth is a top priority on corporate agendas today. Companies are grappling with challenges such as learning how to enter new markets and attract new customers, identifying which new channels to tap in each segment and geography,...

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 Revenue Service 2010). According...

Background to the Study: The legislative authority of the Nigerian government, similar to governments in various global regions, enables it to enforce taxation on its populace, including diverse forms of taxes and rates as deemed suitable (Federal Inland Rev...

BACKGROUND OF THE STUDY: Yams (Dioscorea species of the family Dioscoreaceae) are a significant crop for food, money, and cultural customs. West and Central Africa is the leading producing and consumption region for yams in the globe (Ayeni, Adetunji, & Oyeni...