ABSTRACT This is a research work on the impact of taxation on small-scale business in a developing economy. A case study of Ekene Dili Chukwu Nigeria Limited Enugu. It is aimed at ascertaining the extent to which Ekene Dili Chukwu taxation. The area of study was Ekene Dili Chukwu Nigeria Limited Enugu. This study is divided into fire chapters.... Continue Reading
ABSTRACT Taxation and its product, Tax have been very important vehicles for economic policies of many countries of the world. For a very long time, tax has been a major source of revenue for various levels of governments. For instance, in Nigeria, the laws of the land stipulate the categories of taxes that are collectable by each of the three... Continue Reading
This study is to investigate the effect of Tax Evasion and Tax Avoidance on internally revenue in Oyo State. The desire to uplift one’s society should be the desire of every patriotic citizen (Allingham and Sandom 1972). Tax payment is a demonstration of such desire. Tax is a financial issue and its payment is a civil duty. It is the imposition... Continue Reading
CHAPTER ONE: INTRODUCTION 1.1 BACKGROUND OF THE STUDY Interest is the reward that accrues to people who provide the fund with which capital goods are bought (Soyibo and Adekanye, 1992). Interest can also be defined as the payment made to a lender by a borrower for the use of a sum of money for certain period of time. The charging of interest on... Continue Reading
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Investment inflow, particularly foreign investment is perceived to have a positive impact on economic growth of a host country through various direct and indirect channels. Domestic investment is crucial to the attainment of sustained growth and development (Ekpo, 1997).To invest is... Continue Reading
CHAPTER ONE INTRODUCTION Background of the study The concept of taxation has been a concern of global significance as it affects every economy irrespective of national differences (Oboh etal., 2012). According to Omotoso (2001), in his definition of the modern taxes, defined tax as a compulsory charge imposed by a public authority on the income of... Continue Reading
CHAPTER ONE INTRODUCTION BACKGROUND TO THE STUDY The recent global crisis in the world has brought to the fore the need to note that this overdependence on oil creates unnecessary shocks and thus, the need for diversification of the nation’s resource base and long term growth path. The oil is an exhaustible and dwindling resource, while taxation... Continue Reading
ABSTRACT After the economic depression of the 1930’s the concept of economy. Many nations began to implement policy measures aimed at both raising revenue for the government and encouraging investment via investment tax credit. In Nigeria, the concept of taxation, especially as it relates to tax incentive had been an important topic for... Continue Reading
CHAPTER ONE HISTORY OF DEVELOPMENT In Nigeria their so many form of taxation dating back of the days of our great ground father whose by communities dated themselves through communal labour to prosecute community projects. Taxation is process on machinery by which group or communities made contribution from their income in some... Continue Reading
CHAPTER ONE introduction Background of the study Housing Literallymeans Building or shelters in which people live work dwell etc and to nation as a critical component in social and economic fabric [Kabir and Bustani, 2009]. It represents one of the most basic human needs. As a unit of environment, it has a profound influence on the health,... Continue Reading
ABSTRACT The purpose of this research work is to describe the practical approach to an appraisal of pay-as-you-earn system of taxation with referee to Nssuka local government area. To guide this study, two hypotheses were formulated. A review of literature was down to ensure solid conclusion for the study. A structural questionnaire was developed... Continue Reading
ABSTRACT Small and Medium Enterprises play a very important role in development of the Nigerian Economy. Making up about 97% of the entire economy, they serve as a source of employment generation, innovation, competition, economic dynamism which ultimately lead to poverty alleviation and national growth. Tax policy is one of the factors that... Continue Reading
CHAPTER ONE LITERATURE REVIEW 2.0 Development of Local Government in Nigeria The evolution of local government in Nigeria has under gone a lot of changes. These are all geared towards making the local government a system that could serve the purposes for which they are created, before the emergence of the British Colonial/ Administration;... Continue Reading
CHAPTER ONE INTRODUCTION Taxation has long been practice in Nigeria. Initially, only men were expected to pay taxes but now all people working and anybody found in the capacity of paying tax are obligated to pay tax. Tax in a mandatory levy on income charged for the purpose of carrying out government... Continue Reading
ABSTRACT The research provides a conceptual and analytical appraisal of tax reforms and revenue generation. The study seek to determine the effectiveness of tax reform policy toward achieving high revenue to government and public utility.It analyses the concept of taxation,types and significance. CHAPTER ONE INTRODUCTION The tax system in... Continue Reading
ABSTRACT This study was intended to evaluation of role of value added tax as a source of income in Nigeria. This study was guided by the following objectives; To evaluate the role of value added tax as a source of income in Nigeria.To examine the level of proper utilization of VAT income generated by Nigeria government. To examine the effect of... Continue Reading
CHAPTER ONE INTRODUCTION BACKGROUND TO THE STUDY Taxation is considered a veritable source of revenue for financing developmental as well as people oriented programs in virtually all countries, irrespective of whether they are classified as developed or developing economies. History has however shown that individuals often exhibit one form of... Continue Reading
This study is to investigate the effect of Tax Evasion and Tax Avoidance on internally revenue in Oyo State. The desire to uplift one’s society should be the desire of every patriotic citizen (Allingham and Sandom 1972). Tax payment is a demonstration of such desire. Tax is a financial issue and its payment is a civil duty. It is the imposition... Continue Reading
ABSTRACT This is a research work on the impact of taxation on small-scale business in a developing economy. A case study of Ekene Dili Chukwu Nigeria Limited Enugu. It is aimed at ascertaining the extent to which Ekene Dili Chukwu taxation. The area of study was Ekene Dili Chukwu Nigeria Limited Enugu. This study is divided into fire chapters.... Continue Reading
ABSTRACT Taxation and its product, Tax have been very important vehicles for economic policies of many countries of the world. For a very long time, tax has been a major source of revenue for various levels of governments. For instance, in Nigeria, the laws of the land stipulate the categories of taxes that are collectable by each of the three... Continue Reading