TAXATION AS AN INSTRUMENT OF ECONOMIC DEVELOPMENT IN NIGERIA

Post Views: 7 CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Economic development is the first priority of every developing nation, Nigeria being a developing nation is no exception. The concept of economic development is closely related to economic growth, these two concept are more often than not used interchangeably. Even among the economist, consensus…Read More

TAX INCENTIVES CATALYST FOR INDUSTRIAL DEVELOPMENT AND ECONOMIC GROWTH

Post Views: 13 CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Tax studies have become increasingly sophisticated especially during the past decade and have yielded conflicting results as regards the tax matter. Some studies focus on the cost and benefit of tax incentives while a few look at whether public funds could have been better…Read More

THE IMPLICATION OF NIGERIA VALUE ADDED TAX (VAT) ON THE PAYERS (A CASE STUDY OF ENUGU STATE)

Post Views: 5 CHAPTER ONE INTRODUCTION Taxes in modern economics are the most important source of government revenue. The are compulsory levies that are regularly imposed, and as a rule, not designated for a special purpose they are regarded as a contribution to the general revenue pool from which most government expenditure are financed. b…Read More

THE IMPACT OF TAX INCENTIVES ON ECONOMIC AND INDUSTRIAL DEVELOPMENT (A CASE STUDY OF BOARD OF INTERNAL REVENUE ENUGU STATE)

Post Views: 7 CHAPTER ONE INTRODUCTION The mode by which economic and industries can be effectively and efficiently developed have a problem. As a result, government charges less tax in order to encourage investments and activities in those areas which helps to improve the production capabilities, active economic growth as well as allocation of resources…Read More

THE EFFECT OF VALUE ADDED TAX (VAT) IN NIGERIA INDUSTRIES

Post Views: 6 CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF STUDY Value added tax is a concept in Nigeria introduction in January 1994.It antecedent contract to 1987 when structural adjustment programme [SAP]was introduced in the country. The architects of (SAP) which include the world bank and international monetary fund (IMF) had advised on total review of…Read More

TAX PAYERS PERCEPTION ON VALUE ADDED TAX SYSTEM IN NIGERIA

Post Views: 4 CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Taxation has long been practice in Nigeria decree No 7 (1986) initially, only men were expected to pay taxes but now all person working and anybody found in the capacity of paying tax obtained to pay tax. Tax is a mandatory levy on income changed…Read More

THE ADVANTAGE OF VALUE ADDED TAX IN TERMS OF REVENUE GENERATION

Post Views: 5 ABSTRACT The study was focused on the importance of value added tax in terms of revenue generation. A core study of federal Inland Revenue service Enugu office. Data were collected from primary and secondary, questionnaire was also included. Report evidence indicated that the importance of value added tax in terms of revenue…Read More

TAX AS A SOURCE OF REVENUE TO THE FEDERAL GOVERNMENT OF NIGERIA, PROBLEMS, RECOMMENDATIONS FOR IMPROVEMENT

Post Views: 7 CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The background of the study is also called important of the study, so the study, of the term paper is when completed the essence of paying tax. Under the importance of the study, we have income tax which is one of the major sources…Read More

INCOME TAX ADMINISTRATION IN ABIA STATE, A CRITICAL EVALUATION OF PROBLEMS AND PROSPECTS (A CASE STUDY OF BOARD OF INTERNAL REVENUE UMUAHIA)

Post Views: 7 CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The tax system is often identified as one of the most powerful levers available to the government to move their economic state from a pitiable condition to a happier position. According to Anyanwu (1999) taxation can simply be seen as “a compulsory transfer of…Read More

PROBLEMS OF PERSONAL INCOME TAX COLLECTION AND MANAGEMENT IN NIGERIA

Post Views: 5 CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Having witness in the past and recent time, the problems associated with personal income tax collection and management has become issue of great concern. In the past, only little attention was given to this problem, but as implication becomes more and more glaring nowadays,…Read More

ADMINISTRATION OF PERSONAL INCOME TAX IN ABIA STATE

Post Views: 3 CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF STUDY Tax which is a major source of public revenue has been defined as compulsory levy imposed on individual and firms by the government. Payment of tax unlike payment of price for acquisition of something of material value, implies the settlement of the tax payers civic…Read More

TAXATION AS A MAJOR SOURCE OF GOVERNMENT FUNDS AND THE IMPACT ON MANAGEMENT DECISION MAKING (A STUDY OF ENUGU STATE BOARD OF INTERNAL REVENUE)

Post Views: 8 ABSTRACT research work is aimed at evaluating taxation as a major source of government funds and the impact on management decision making with particular reference to Enugu State Board of Internal Revenue. This work examined the impact of taxation on management decision making, evaluation of the role of taxation in the development…Read More

ASSESSING THE IMPACT OF COMPANY INCOME TAX ON REVENUE GENERATION IN NIGERIA (A CASE STUDY OF FEDERAL INLAND REVENUE SERVICE (FIRS), ABUJA)

Post Views: 4 CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY The need for the government to provide social amenities, engage in developmental projects is a compulsory one for the improvement of the standard of living of the citizenry. But the government has often lamented of lack of fund to embark on these projects, hence…Read More

EFFECT OF CORPORATE TAX REVENUE ON ECONOMIC GROWTH OF NIGERIAN MANUFACTURING SECTOR

Post Views: 5 CHAPTER ONE INTRODUCTION 1.1 Background of the study Tax revenue mobilization as a source for financing development activities in Nigeria has been a difficult issue primarily because of various forms of resistance, such as evasion, avoidance and other form of corrupt practices. These activities are considered as sabotaging the economy and are…Read More

A COMPARATIVE ANALYSIS OF TAX EFFECTIVENESS IN NIGERIA AND GHANA

Post Views: 11 CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY From the days of Pharaohs in Egypt to modern day government, tax and taxation has always been part of society. There have being various reasons as to why taxes are being imposed. And there are various tax administration systems that have been adopted throughout history….Read More