Download or read book Problems of Tax Administration in Nigeria written by and published by . This book was released on 1971 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Reflections on the Realities and Challenges of Income Tax Administration in Nigeria written by Makodi Biereenu-Nnabugwu and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation, particularly income tax, is an indispensable source of government revenue. This paper examines the factors that affect tax administration in Nigeria. It explores statutory provisions and administrative challenges that affect the cost layout and actual returns of income tax revenue. While relying mainly on data generated through documentary sources, the data generated are analysed descriptively. The study underlines the need for cost effective income tax administration in Nigeria.

Download or read book Taxation in Western Nigeria written by G. Oka Orewa and published by . This book was released on 1962 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Special Issue on Problems of Tax Administration in Nigeria written by S. M. Adesola and published by . This book was released on 1986 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

Download or read book Federal Inland Revenue Service and Taxation Reforms in Democratic Nigeria written by Ifueko Omoigui Okauru and published by African Books Collective. This book was released on 2012 with total page 610 pages. Available in PDF, EPUB and Kindle. Book excerpt: In line with the federal structure of the Nigerian State, tax administration in the country is multi-tiered. The Federal Inland Revenue Service is responsible for assessing, collecting and accounting for tax and other revenues accruing to the Federal Government. The States Boards of Internal Revenue and the Local Government Revenue Committees perform similar functions at the State and Local Government levels respectively. This book attempts to chronicle the changes that have been taking place within the Federal Inland Revenue Service since 2004 and how these activities have contributed to the reforms in the Nigerian tax system. Chapters include tax policy, tax legislation, judicial processes, modernisation, compliance and enforcement, taxpayer services and delivery standard, entenching a strong ethical code, capacity building, asset management, security and safety management, cooperation and collaboration, international involvement, and tax treaty network and transfer pricing.

Download or read book Problems of Tax Administration in Nigeria written by University of Ife. Institute of Administration and published by . This book was released on 1971* with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation for Nigerian Economic Development written by O. P. Jack and published by . This book was released on 1969 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Contentious Issues in Tax Administration in Adamawa State written by Abdullahi Yaro Jinjiri and published by . This book was released on 2010 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Essays on Nigerian Taxation written by S. A. Rabiu and published by . This book was released on 2002 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation of Digital Activities An Evaluation of the Nigerian Approach in a Global Context written by Joel Odili and published by GRIN Verlag. This book was released on 2021-11-09 with total page 5 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2020 in the subject Law - Tax / Fiscal Law, grade: 5.0, University of Lagos (Law), course: Tax Law, language: English, abstract: The digital market, having grown to be one of the most lucrative globally, has prompted the desires of governments across the world to tax the profit that emerges from their territory because of these digital activities. However, due to the lack of physical presence of the Non-Resident Companies (being the major suppliers of digital services in Nigeria), taxation of the said activities have proven difficult. Being a key factor necessitating the shift from the old regime of taxing NRCs under section 13 of Companies Income Tax Act (CITA), to the enactment of the Finance Act 2019 which came into force on 13 January 2020.

Download or read book Revenue Generation and Tax Administration in Akwa Ibom State of Nigeria written by Akpan Hogan Ekpo and published by . This book was released on 2001 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Structure And Economic Growth In Nigeria written by Damian Nwosu and published by GRIN Verlag. This book was released on 2011-11-30 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2010 in the subject Economics - Economic Cycle and Growth, grade: M.Phil/PhD, University of Ibadan, course: Economis, language: English, abstract: This study examined the relationship between tax structure and economic growth in Nigeria using annual data between 1970 to 2007. The motivation is to track the impact of the observed change in the tax structure on economic growth in order to inform policy. Two tax structures namely pre Value Added Tax (VAT) and post VAT were identified and their impacts evaluated. The empirical analysis was anchored on the endogenous growth theoretical framework which allowed for linking tax structures to growth. Econometric models were then developed to explore the relationship between the identified tax structures and economic growth. The first model present a growth equation with average tax rate variable, while the second model is where the specific tax variables were included alongside variables in the first model. The third, fourth and fifth models were used to test the robustness of the second model. This was accomplished basically by introducing additional variables. Prior to the empirical estimations, the standard tests of unit root and co-integration analysis were conducted to ascertain the appropriate estimation procedure and technique(s) to use. The unit root test show that all the variables of the models are stationary at the first difference, while the co-integration analysis indicates that one model out of the five models had no co-integrating relationship, while the rest had co integrating relationships. On the basis of these tests results, the model for which we found no co-integrating relationship was estimated using the Vector Auto Regression (VAR) technique while the others with co-integrating relationship were estimated via the Error Correction Modeling (ECM) technique. Further to this, the Granger Causality test was also conducted to ascertain the direction of causality among the variables of the model. The estimated results show that in the first model, average tax bears insignificant relationship with growth rate of real GDP. Likewise, following the introduction of specific tax variables in the modeling, average tax rate and other tax variables were not significant in the determination of economic growth in Nigeria. The results obtained from robustness check models indicate that the signs and significance levels of the tax variables varied with other policy variables that are applied in conjunction with the tax variables. [...]

Download or read book Building Tax Culture Compliance and Citizenship A Global Source Book on Taxpayer Education Second Edition written by OECD and published by OECD Publishing. This book was released on 2021-11-24 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.

Download or read book Contemporary Issues in Nigeria s Public Finance Fiscal Policy written by Augustus N. Gbosi and published by . This book was released on 2002 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Income Tax Law and Administration in Nigeria written by S. M. Adesola and published by . This book was released on 1986 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Productivity of the Nigerian Tax System 1970 1990 written by Ademola Ariyo and published by . This book was released on 1997 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: