Download Tag: TAXATION

ABSTRACT This research  work focuses  on  the  impact of  Taxation  on  the economic  and  social  development in  Nigeria.  Using  secondary data gotten from the CBN statistical bulletin with the help of regression as a statistical tool, we analyzed the postulated hypothesis which dwelt on the relationship that exist between taxation  and  Economic  and  social  development  in  Nigeria.  It was  discovered  that  taxation  has  a positive  relationship  with the economic and ...

ABSTRACT The choice of the topic “The Effect of Taxation on Investment Decision” comes from the fact that most management of business entities are yet to come to terms with the realities of the implication of taxes on the overall performance of their business. To many, corporate  taxes  is  an  uncontrollable  business  expense  and  as such, does not deserve any consideration whatsoever in business decisions. It is, therefore, the intention ...

ABSTRACT The major sources of the total foreign exchange accruing to out country comes form oil Beanies which everyone is undoubtedly aware has declined considerably. Consequently there has been a fall in the federation account. It then means that a state such as Enugu state with its major recurrent revenue emanating from its share of federation account will invariably intensity its efforts at internal revenue generation. Except other non-oil revenue ...

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND TO THE STUDY Taxation is a major instrument for the conduct of both developed and developing countries. Taxation is known to accomplish a number of objectives revenue generation for government, economic stabilization and income re-distribution. Taxation as an instrument of public policy is essentially concerned with the manipulation of financial operations of both the government anti private sectors with a view of furthering certain economic ...

ABSTRACT This research work was undertaken to examine the impact of taxation as a tool of fiscal policy. The study is aimed at putting together those factors that constitute those variables which the government uses to manipulate the economy. The source of data to this research work are both from gathered from Secondary  data, which is from various text books, internet materials and primary data through the use of questionnaires that was ...

ABSTRACT The main objective of this project work is to critically examine the influence of taxation on the Nigerian economy. There is a considerable debate over the appropriate role for the tax policy in Nigeria. In one view, likes reduces deficits and ease budgetary pressures, thereby emphasizes the distortionary effects associated with increased taxation and the positive benefits of a carefully designed tax system. This research tests these propositions by ...

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND OF THE STUDY Taxation is a major instrument for the conduct of public policy. This is true for both developed and developing countries. Taxation is known to accomplish a number of objectives revenue generation for government, economic stabilization and income re-distribution. Taxation as an instrument of public policy is essentially concerned with the manipulation of financial operations of both the government anti private sectors with ...

CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF STUDY There are several factor that are considered with view of the economic development of Nigeria, some of this factors include taxation, fiscal policies and social policies etc; but for the purpose of this study we shall consider the effect of taxation on fiscal policy development in Nigeria; taxation is one of the major pivot to consider when dealing with fiscal policy; Olanifa ...

CHAPTER ONE 1.1     OVERVIEW One of the major functions of any government especially developing countries such as Nigeria is the provision of infrastructural services and social amenities such as hospitals, schools, good roads, electricity, pipe borne water, security of life and properties and to also ensure a rise in the per capital income, the Gross Domestic Product (GDP) and poverty alleviation to mention a few as stated by Soyode and ...

ABSTRACT  This project is titled the effect of taxation on Nigerian Economy. The objective of the study is to determine and assess the effect of taxes towards the growth and development of the Nigerian economy. The survey research design was adopted, data were obtained from secondary sources and the use of simple linear regression as a statistical tool for data analysis. The major findings from the analysis of data and ...

ABSTRACT The work was on the impact of taxation on foreign direct investment in Nigeria (1970-2009), dealing with secondary data from the Central Bank of Nigeria (CBN) and the National Bureau of Statistics. Regression analysis with (OLS) technique was used. Our findings indicate that there is a positive correlation between government expenditure, manufacturing output, inflation and foreign direct investment (FDI). However, company tax was negatively correlated. Based on these findings, we found ...

ABSTRACT This research work evaluates the Impact of Taxation on Inequality in Nigeria from (1980-2010). From our finding, we found out that taxation does not have a statistical significant effect on inequality in Nigeria. Taxation is one of the most important and easy source of revenue to any government as the government possesses inherent power to impose taxes and levies. Inequality can be reduces in Nigeria if the government will ...

ABSTRACT The research work will discuss in detail the impact of taxation on Economic growth in Nigeria.  It will also take cognizance of the aims and objectives of taxation and its impact on the economic growth of Nigeria.  It also aimed at identifying problems that inhibit the efficient and effective administration of the Nigeria tax’s system.  In evaluating this, the researcher adopted econometrics by applying Ordinary Least Square (OLS) techniques. ...

ABSTRACT The study investigated the effect of taxation in Ikpoba-Okha Local Government Area of Edo State. The objectives of the study are: To identify the various types of tax,  To analyze the revenue generated by the government from taxation 2002-2005                                             in Ikpoba-Okha Local Government Area of Edo State, To evaluate the effect of taxes on the economic development of state from 2002-2005. To offer suggestion for overcoming some of the problems ...

ABSTRACT This research work was carried out in order to find out if actually there is any impact which taxation has on Nigerian economy and the survey for this study is based on Enugu state. This research work also became necessary in order to bring to the proper understanding of the enquirer the best way to solve such problems connected with tax especially: what is taxable, which system of tax ...

CHAPTER ONE     INTRODUCTION    1.1   BACKGROUND OF THE STUDY One of the major functions of the government especially developing countries such as Nigeria is the provision of infrastructural services such as electricity, schools, hospitals, pipe-borne water, good roads and as well as ensure a rise in per-capital income, poverty alleviation to mention a few.    For these services to be adequately provided, government should have enough revenue to ...

CHAPTER ONE INTRODUCTION 1.1       BACKGROUND OF THE STUDY One of the major functions of any government especially developing countries such as Nigeria is the provision of infrastructural services such as electricity, pipe-borne water, hospitals, schools, good roads and as well as ensure a rise in per capita income, poverty alleviation to mention a few. For these services to be adequately provided, government should have enough revenue to finance them.  The ...

CHAPTER ONE INTRODUCTION 1.1            Background of the Study The political, economic and social development of any country depends on the amount of revenue generated for the provision of infrastructure in that given country. However, one means of generating the amount of revenue for providing the needed infrastructure is through a well structured tax system. According to Azubike (2009), tax is a major player in every ...

ABSTRACT The study investigated the effect of taxation in Ikpoba-Okha Local Government Area of Edo State. The objectives of the study are: To identify the various types of tax,  To analyze the revenue generated by the government from taxation 2002-2005 in Ikpoba-Okha Local Government Area of Edo State, To evaluate the effect of taxes on the economic development of state from 2002-2005. To offer suggestion for overcoming some of the problems ...

 CHAPTER ONE 1.0   Introduction 1.1   Background  to the Study Taxation is seen as a burden which every citizen must bear to sustain his or her government because the government has certain functions to perform for the benefits of those it governs (Afuberoh and Okoye, 2014). A précised definition of taxation by Farayola (1987) is that taxation is one of the sources of income for government, such income as used to finance or run ...