• Tax Administration in Nigeria a Case Study of Federal Inland Revenue Services
    CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY In 1960, Belle wrote “the cause of the bigness is still with us”. He referred to the large Modern Corporations wielding unassailable economic power adversely affecting the interest of the commonly. Since Management powers are v
    Premium 7475 Words 30 Pages
  • Tax Administration in Nigeria: a Case Study of Federal Inland Revenue Service(Firs)
    ABSTRACT Taxation is a dynamic subject which grows with the constant change in the economic environment in which it operates, hence the need to review the regulating instruments from time to time. Nigeria is governed by a federal system hence its fiscal operations also adhere to the same princi
    Premium 6607 Words 27 Pages
  • Tax Administration and Revenue in Lagos State
    Research Journal of Finance and Accounting ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol 3, No 5, 2012 www.iiste.org Tax Administration and Revenue Generation of Lagos State Government, Nigeria John A. Enahoro1* OLABISI Jayeola1.2 1. Department of Accounting, Babcock University, Ogun Sta
    Premium 4734 Words 19 Pages
  • Tax Administration
    TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION An Improved Project Management Process Is Needed to Measure the Impact of Research Efforts on Tax Administration July 21, 2009 Reference Number: 2009-10-095 This report has cleared the Treasury Inspector General for Tax Administration disclo
    Premium 7276 Words 30 Pages
  • Self Assessment Tax System in Nigeria
    CHAPTER 1 [ INTRODUCTION 1.1 BACKGROUND OF THE STUDY The overriding objective of self assessment function is to ensure that all taxpayers, within a defined tax jurisdiction, are brought into the tax net and assessed correctly in order to block all possible leakages. Generally, taxpayers
    Premium 9313 Words 38 Pages
  • Tax Administration
    Over the years, taxation has been taken as a veritable source of funding public sector activities as well as bein g an econ omic tool for the management of the con sumption, in vestment, and pr od uction patterns. In most d eve lopin g countries, the imposition of various forms of taxes has
    Premium 6291 Words 26 Pages
  • Public Procurement and Contract Administration in Nigeria
    PUBLIC PROCUREMENT AND CONTRACT ADMINISTRATION Overview of Procurement Procurement is the acquisition of goods, works and services at the best total cost of ownership, in the right quality and quantity and at the right time. It also involves the acquisition of goods and services at the right
    Premium 4028 Words 17 Pages
  • Tax Policy in Nigeria
    INTRODUCTION A tax policies represent key resource allocator between the public and private sectors in a country. It is usually imposed on individuals and entity that make up a country. The funds provided by tax are used by the states to support certain state obligations such as education systems
    Premium 2265 Words 10 Pages
  • Application of Multivariate Analysis to Tax Administration
    APPLICATION OF MULTIVARIATE ANALYSIS TO TAX ADMINISTRATION Alayande, S. Ayinla Department of Mathematical Sciences, College of Natural Sciences, Redeemer’s University, P.M.B 3005, Redemption City, Mowe, Ogun State, Nigeria. ABSTRACT Tax System specific goal is to redistribute financia
    Premium 3633 Words 15 Pages
  • Tax Administration in the Federal Capital Territory
    CHAPTER ONE INTRODUCTION 1.1 Background to the study The administrative nucleus of every society is vested in the hands of the government. Government expenditure is broadly categorized into recurrent expenditure operating cost (General administration, defence, societal and econo
    Premium 11138 Words 45 Pages
  • Tax System in Bangladesh
    Back Chapter - 3 Bangladesh 1.    Introduction 1.1.    As Governments throughout the world have assumed more responsibility for the management of the economy, their financial transactions have increased in size and complexity. The developing countries (where needs are greatest and resource
    Premium 7702 Words 31 Pages
  • The Impact of Firs Reforms on Tax Collection
    Chapter one Introduction 1.1 Background of the study The financial resources with which government discharges His numerous responsibilities come in the form of tax revenue and non-tax revenue (Alabede, et al, 2010). Taxation can be simply defined as a compulsory contribution levied by govern
    Premium 12940 Words 52 Pages
  • Tax Compliance
    1.0 INTRODUCTION Taxation is an important part of fiscal policy which can be used effectively by government for meeting its public expenditures. In many countries, taxation has been often used as a tool in promoting growth for the development of its nation. Fund collected from tax source has become
    Premium 5497 Words 22 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, 07057541
    Premium 8970 Words 36 Pages
  • Taxation in Pre Colonial Nigeria
    CHAPTER THREE THE THREE ERAS OF TAXATION IN NIGERIA General Historical Overview of Taxation Taxes are as old as the history of organised human society. During the reign of the Pharaohs in Egypt tax collectors were called scribes and taxes were collected on various items including cooking oil
    Premium 20645 Words 83 Pages
  • tax growth
    Please cite this paper as: Johansson, Å. et al. (2008), “Taxation and Economic Growth”, OECD Economics Department Working Papers, No. 620, OECD Publishing. http://dx.doi.org/10.1787/241216205486 OECD Economics Department Working Papers No. 620 Taxation and Economic Growth Åsa...
    Premium 35524 Words 143 Pages
  • An Investigation of Customer’s Perception and Expectation of Services in Pension Fund Administration (Pfa) in Nigeria (a Study of Pfa Customers in Enugu)
    AN INVESTIGATION OF CUSTOMER’S PERCEPTION AND EXPECTATION OF SERVICES IN PENSION FUND ADMINISTRATION (PFA) IN NIGERIA (A STUDY OF PFA CUSTOMERS IN ENUGU) CHAPTER ONE INTRODUCTION 1. Background Of The Study In the current competitive environment, satisfying customers has emerged as the
    Premium 21527 Words 87 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 Mobilizati
    Premium 5429 Words 22 Pages
  • Enforcement Procdures in Nigeria Tax System
    CHAPTER ONE 1. BACKGROUND OF STUDY Taxation plays a very important role in the economic life of a developing country like Nigeria. Today Nigeria is indeed in need of effective and efficient tax system in order to generate enough revenue that will finance economic growth and development. The
    Premium 24498 Words 98 Pages
  • Local Goverment Administration and the 1976 Local Government Reform in Nigeria
    COMMITTEE SYSTEMS IN LOCAL GOVERNMENT. Definition: Committee |System in Local Government is a mechanism of ensuring greater democratic participation of the citizenry in the law making process. Committee could be established due to the large volume of business to be transacted, Local Government may
    Premium 7038 Words 29 Pages