• Tax Administration and Revenue in Lagos State
    State, Nigeria. 2. Department of Financial Studies, Redeemer’s University, Ogun State, Nigeria. * E-mail of the corresponding author: jayeolaolabisi@yahoo.com Abstract The study examines the overall effectiveness of tax administration in relation to assessment, collection and remittance of tax in...
    Premium 4734 Words 19 Pages
  • Value Added Tax: Its Implication on Government Revenue
    even tax incidence across various lines, stages and elements of production including non-productive elements of taxation on imported goods. It was these committees that gave the general guidelines for the establishment of a value added tax in Nigeria and its administration was given to the Federal...
    Premium 9333 Words 38 Pages
  • Income Tax Generation: Prospects and Problems
    PROBLEMS AND PROSPECTS OF PERSONAL INCOME TAX ADMINISTRATION ON ACHABA RIDERS IN KANO METROPOLIS BY: ADAMU GARBA ZANGO DEPARTMENT OF ACCOUNTING FACULTY OF SOCIAL AND MANAGEMENT SCIENCES UMARU MUSA YAR’ADUA UNIVERSITY KATSINA STATE, NIGERIA Email:zangoage@yahoo.com Phone No: 08024043404...
    Premium 8970 Words 36 Pages
  • Local Government Tax Utilization and Mobilization in Nigeria: Problems and Prospects
    Local Government Tax Mobilization and Utilization in Nigeria: Problems and Prospects By Adenike .A. ADEDOKUN Senior Lecturer Dept. of Public Admin. & Local Govt. Studies The Polytechnic, Ibadan. NIGERIA. Contents • Introduction • Theoretical Framework • • • • Tax Mobilization Local...
    Premium 5429 Words 22 Pages
  • Taxation in Pre Colonial Nigeria
    finance at the time. The Task Force was to: i. examine the source of tax revenue and the structure of tax administration in Nigeria; ii. assess the effectiveness in the management of the existing taxes both at the federal and state levels; and iii. suggest ways and means of making the...
    Premium 20645 Words 83 Pages
  • Enforcement Procdures in Nigeria Tax System
    the Nigeria Tax Administration. Thereafter an inference will be made as to the effectiveness or otherwise of these procedures in the effort to increase government revenue and also to achieve voluntary compliance. 2. STATEMENT OF THE PROBLEM Can the revenue generation objective of taxation not...
    Premium 24498 Words 98 Pages
  • Management Account
    TAX ADMINISTRATION Traditionally, taxation is a main source of revenue to Governments all over the world, tax thus becomes a burden that every citizen must bear to support the government. The government has certain functions to perform for the benefit of those it governs. The scope of these...
    Premium 4015 Words 17 Pages
  • A Critical Appraisal of the Components of Taxation in Nigeria and Proposals for Law Reforms
    plugging of the loopholes in the administration of tax in the Nigerian context. It is our belief that these recommendations will also make for increased effectiveness in the tax system in Nigeria. LEVYING This is the first step in the taxation process. A tax statute must have a levying or...
    Premium 3034 Words 13 Pages
  • AFRICAN POLITICAL AND ECONOMIC TRANSITION (FOCUSING ON PRESSURE & CHANGE MANAGEMENT): CASE STUDY OF NIGERIA & GHANA ON REVENUE COLLECTION PROCESSES
    . United States Energy Information Administration (EIA) at between 16 and 22 billion barrels (3.5×109 m3),1 but other sources claim there could be as much as 35.3 billion barrels (5.61×109 m3)2. Its reserves make Nigeria the tenth most petroleum-rich nation, and by the far the most affluent in Africa...
    Premium 2941 Words 12 Pages
  • Taxation in a Globalized Economy-Tax a Poorly-Tapped Treasure Base of the Nation
    government. Infact, it is the real essential ingredient to developing viable and sustainable tax systems in developing countries of which Nigeria (Rchard, 2008) is one. This is because the worst crisis bedeviling tax administration in Nigeria is lack of transparency, corruption and lackadaisical disposition...
    Premium 3539 Words 15 Pages
  • The Impact of Firs Reforms on Tax Collection
    Compliance and the moderating role of taxpayer’s financial condition: A proposed model for Nigeria. IPBJ, vol., 2 (1), 25-26. Amawhe, A. S. (2010): “History of Tax Administration and FIRS Reforms”. Being a paper presented at the Induction Programme for newly recruited staff of Federal Inland. Federal...
    Premium 12940 Words 52 Pages
  • Research, Eassys, Articles, Jounals
    Records from the Nigerian Federal Office of Statistics (FOS) show the first computer sold in Nigeria was to the Nigerian Ports Authority (NPA) by ICL in 1948 during the British colonial administration in Nigeria. However, the first digital computer appeared in Nigeria in 1962. The diffusion and use...
    Premium 4654 Words 19 Pages
  • Projects
    CASE STUDY OF ANAMMCO ENUGU) 6. THE DEVELOPMENT OF ACCOUNTING PRINCIPLES AND STANDARDS (AN EMPIRICAL STUDY) 7. PROBLEMS OF PERSONAL INCOME TAX GENERATION AND ADMINISTRATION IN ENUGU STATE (A CASE STUDY OF INTERNAL REVENUE ENUGU NORTH) 8. THE ROLE OF CENTRAL BANK OF NIGERIA PLC IN...
    Premium 52644 Words 211 Pages
  • Self Assessment Tax System in Nigeria
    revenue is an ever-present challenge. Therefore this research work seeks to find out the effectiveness of implementation of the self assessment system of tax collection in a corrupt society like Nigeria viz a viz our ever developing ranking in crime. This study was undertaken to empirically...
    Premium 9313 Words 38 Pages
  • How I Meet My Adire
    . State Sec. Minna, Niger State Location: Zamfara State TOPICS: Day 1 • IFRS as basis for preparation of financial statements • Effectiveness of tax administration for economic transformation. Day 2 • Fair value of financial instruments: fantasy or reality...
    Premium 1173 Words 5 Pages
  • THE RELEVANCE OF PUBLIC FINANCE TO HIGHER EDUCATION
    2% of the accessible profit of a company registered in Nigeria to be collected by the Federal Board of Inland Revenue and paid into a fund known as the Education Fund. The fund, which was to be managed by the Education Tax Board of Trustees, was to be disbursed to federal, state and local...
    Premium 14569 Words 59 Pages
  • Taxation as an Instrument of Economic Growth and Development in Nigeria
    STATEMENT OF THE PROBLEM The following are the major problems hindering taxation as an instrument of economic growth and development in Nigeria; THE POOR ADMINISTRATION OF TAX REVENUE IN THE COUNTRY As stated in the introduction, in Nigeria, there are unremitted taxes running into several billions of...
    Premium 13536 Words 55 Pages
  • Legal Imperatives for Affordable Housing Delivery in Nigeria.
    Housing Policy document adopted the 15th December 2011 p. 2 [5]Otubu, n.3 [6] Ibid. [7] Otubu. T Housing Needs And Land Administration In Nigeria in Smith I.O. (ed.) Land and Real Property Rights in Nigeria. Faculty of Law University of Lagos Nigeria (2008) [8] Supra n.3 [9] The land use act is...
    Premium 5139 Words 21 Pages
  • Taxation
    generation in Nigeria local government is principally derived from tax. Tax is a compulsory levy imposed by government individual and companies for the various legitimate function of the state Colaoye, 2008). Tax can also be defined as a compulsory levy by government on goods, service, income and wealth...
    Premium 10542 Words 43 Pages
  • Student
    www.ccsenet.org/ijbm International Journal of Business and Management Vol. 7, No. 12; June 2012 Factors That Affect Tax Compliance among Small and Medium Enterprises (SMEs) in North Central Nigeria Ojochogwu Winnie Atawodi1 & Stephen Aanu Ojeka1 1 Department of Accounting, Covenant...
    Premium 6549 Words 27 Pages