1. AN ASSESSMENT OF INFORMATION TECHNOLOGY AND ITS EFFECTS ON THE EFFICIENCY OF TAX ADMINISTRATION IN NIGERIA
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... Read More
2. AN ASSESSMENT OF TAX REFORMS AND ITS IMPACT ON INVESTMENT DECISIONS IN GHANA
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... Read More
3. APPRAISAL OF INCOME TAX COLLECTION AND ADMINISTRATION IN NIGERIA
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... Read More
4. AN EXAMINATION OF TAX ADMINISTRATION CHALLENGES IN EDO STATE, NIGERIA
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... Read More
5. AN EVALUATION OF BARRIERS CONFRONTING TAX ADMINISTRATION IN ANIOCHA NORTH, ANIOCHA SOUTH, AND BOMADI LGA OF DELTA STATE
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... Read More
6. 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 in the Re... Read More
7. THE PROBLEMS AND PROSPECTS OF COMPANY INCOME TAX ADMINISTRATION IN NIGERIA
CHAPTER ONE
INTRODUCTION
BACKGROUND OF<... Read More
8. THE CHALLENGES AND POTENTIAL OUTCOMES OF COMPANY INCOME TAX ADMINISTRATION IN NIGERIA
CHAPTER ONE
INTRODUCTION
BACKGROUND OF<... Read More
9. THE PROBLEMS FACING PERSONAL INCOME, THE ADMINISTRATION IN RURAL COMMUNITIES
CHAPTER ONE
INTRODUCTION
BACKGROUND TO THE STUDY: Historically, the commonest enemy o the people of rural communities in all races or cultures is the tax collectors. In the bi... Read More
10. THE IMPACT OF TAX EVASION AND TAX AVOIDANCE IN NIGERIA ECONOMIC DEVELOPMENT
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: Tax is a financial issue and its payment is a civil duty. It is the imposition of a financial burden for the government on individual firm and companies. In general based, the... Read More
11. THE IMPACT OF TAXATION ON ECONOMIC GROWTH IN NIGERIA
CHAPTER ONE
INTRODUCTION
Background of the Study: The political, economic and social development of any country depends on the amount of revenue generated for the provision of... Read More
12. THE IMPACT OF ONLINE VALUE ADDED TAX ON E-COMMERCE IN NIGERIA
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: Value Added Tax (VAT) has become a major source of income in many developing countries, such as Nigeria. In sub-Saharan Afric... Read More
13. THE EFFECTIVENESS OF VALUE ADDED TAX ADMINISTRATION IN NIGERIA
CHAPTER ONE
GENERAL INTRODUCTION
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... Read More
14. A CRITICAL ANALYSIS OF TAX SECTOR REFORMS IN NIGERIA FROM 1978-2012
ABSTRACT
Taxation remains a veritable instrument for national development. Apart from being a major source of revenue for the government, taxation provides goods and services needed by citizens. Taxation polic... Read More
15. “AN APPRAISAL OF INCOME TAX ENFORCEMENT PROCEDURES UNDER THE NIGERIAN TAX SYSTEM”
ABSTRACT
The imposition, collection and administration of income tax in Nigeria are basically statutory, which had undergone significant reforms with the object of providing solutions to the lingering problems of enforcement procedures. The existing body of literature on taxpayer compli... Read More
16. AN APPRAISAL OF THE LEGAL FRAMEWORK FOR THE TAXATION OF COMPANIES INCOME IN NIGERIA
ABSTRACT
The current wave of globalization and technological revolution has had a tremendous effect on companies‟ income tax in Nigeria. For instance, the e-commerce which is a relatively new technology epitomizes boundary, whereas the companies income tax law upholds the concepts of re... Read More
17. AN EXAMINATION OF TAX ADMINISTRATION AND ENFORCEMENT MECHANISMS UNDER THE FEDERAL INLAND REVENUE SERVICE ACT, 2007
ABSTRACT
From the inception of modern taxation in Nigeria in the first decade of the 20th century the problem of poor tax administration has been the cankerworms that militate against an optimum revenue generation which affect negatively the government ability to render essential servic... Read More
18. AN EXAMINATION OF THE TAXATION OF MULTINATIONAL CORPORATIONS AND ITS LEGAL EFFECTS ON FOREIGN INVESTMENTS IN NIGERIA
ABSTRACT
Taxation is the key to a sustainable development. This is because no government can survive without sufficient revenue to finance its activities. This explains why revenue generation is one of the basic objectives of taxation. This actually prompts the analysis of multinational... Read More
19. ANALYSIS OF THE LEGAL FRAMEWORK OF INCOME TAX ENFORCEMENT AND COMPLIANCE STRATEGY FOR REVENUE GENERATION IN NIGERIA
ABSTRACT
From the inception of modern taxation in Nigeria in the first decade of the 20th century the problem of poor tax administration has been the cankerworms that militate against an optimum revenue generation which affect negatively the government ability to render essential servic... Read More
20. DOMESTIC RESOURCE MOBILISATION AND HEALTH OUTCOMES IN NIGERIA
ABSTRACT
The funding of healthcare in Nigeria has often been described as inadequate with budgetary allocation hardly exceeding 3 percent of the budget. Healthcare spending in Nigeria is segmented into private and public spending. While public expenditure in Nigeria account for 20-30% o... Read More
21. EFFECT OF INFORMATION TECHNOLOGY ON THE EFFICIENCY OF TAX ADMINISTRATION IN NIGERIA
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 objective is to find out whether the application of Information Technology increases efficiency... Read More