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ABSTRACT This study was on the causes and effect of Tax Evasion and Avoidance on the economy (Board of Internal Revenue in Abia State). The major objective of the study is to identify the causes and effect of Tax Evasion and Avoidance in the state and how it is done. It also the aim of the study to suggest ways of at least minimizing this ugly incidence in the state, ...

CHAPTER ONE INTRODUCTION BACKGROUND OF STUDY Nigeria as a developing nation has been faced with a lot of problems, such as inadequate healthcare, poverty, illiteracy, unemployment, poor infrastructure and over reliance on oil, crime, corruption, poor macro- economic management, political instability etc. These are undoubtedly a challenge to the educational system. National Diploma (ND) programme, which are offered in tertiary level of education in the country, are designed among other ...

CHAPTER ONE  INTRODUCTION 1.1           Background to the Study Water has been identified to be very important to human existence because it is very necessary for survival.A reliable supply of clean wholesome water is crucial in an attempt to promote healthy living amongst the inhabitants of a well defined geographical region (Mustapha and Adam, 1999). In an attempt to proffer solution to water problem, it was estimated that 1.2 billion people around the ...

CHAPTER ONE INTRODUCTION 1.1    Background of the Study Over the years various activities across the borders of ECOWAS member states have hindered sustainable economic growth and development in the Union (Orji, 2008 :?) Activities such as bunkering, terrorism, smuggling of banned items, drug trafficking, human trafficking and prostitution do not encourage socio-economic growth in developing nations such as Nigeria, Ghana, and Togo etc. The desire to build a vibrant and ...

CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF STUDY Corruption is now a plague affecting Nigeria; it increases in accordance to the growth of the nation. There have been so many fight and demonstration to eradicate corruption in Nigeria but it looks as if the more protest Nigerian makes the more the level of corruption continue to increase in Nigeria; the major causes of corruption in Nigeria could be as a ...

CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY 1.1 Tax is a financial issue and its payment is a civil duty. It is the imposition of a financial burden for the government on individual firm and companies. In general based, the word tax means any contribution imposed by the government upon individual and companies for the use of government to provide facilities or services as rendered by the state. It is ...

CHAPTER ONE INTRODUCTION 1.1       Background of the Study Various classifications have been made on Foreign Direct Investment (FDI). For instance, FDI has been described as investment made so as to acquire a lasting management interest (for example, 10 percent of voting stock) and at least 10 percent of equity shares in an enterprise operating in another country other than that of the investor’s country (Mwillima, 2003). Policy makers believe that ...

CHAPTER ONE 1.0    INTRODUCTION The rate of unemployment among school graduates is quite alarming in Nigeria. As part of measures to ameliorate the growing ugly situation, government at all levels (federal, state and local) are putting in place measures to encourage self-reliance, creativity and innovation drive through entrepreneurship development in Nigeria. To understand entrepreneurship and development is to discover why Nigeria is described as a developing economy. Developing economy explains the ...

CHAPTER ONE 1.0   INTRODUCTION Monetary policy deals with the discretionary control of money supply by the monetary authorities in order to achieve the desired economic goals. It cold be seen that money policy comprises of those government actions which are designed in attempt to change the influence the behaviour of the monetary sector of an economy. However, there are two views on the efficiency or monetary policy, monetarist and Keynesian ...

CHAPTER ONE INTRODUCTION 1.1   Background of the Study This research work focuses on the effects of credit administration and control on the development of cooperative society. Credit administration and control functions as a good instrument that brings about rapid development in the cooperative  sector. It can be regarded as the essence of   financial  instruction in an  economy, therefore the formulation  and implementation  of sound and  solid credit polices  and  control are ...

Background of The Study Cooperatives are classified as one of the business organizations but operate  in a special way different from all other forms of business enterprises. The distributive nature of cooperative provided that they must be owned, used and controlled by their members.  In view of this, cooperatives are organized and managed through the  system of large or small, multipurpose or single purpose and  central or federal. All these ...

Background of the Study There are many definitions of cooperatives but for the purpose of this research work. We define Cooperatives, I.C.A. (1995) as “An autonomous association of persons united voluntarily to meet their common economic, social, and cultural needs and aspirations through a jointly owned and democratically controlled enterprise. While Babcolle, H. B. said “A corporative is a legal, practical means by which a group of self selected persons ...

CHAPTER ONE INTRODUCTION 1.1     Background of the Study Working capital management in cooperative business is concerned with the management of the enterprise current account which encompasses current asset and current liabilities. The management of Working Capital in Cooperatives is one of the most special aspects of industrial overall financial management. If the cooperative enterprise cannot maintain a satisfactory level of working capital, it is likely to become bankrupt. The current ...

CHAPTER ONE INTRODUCTION The thrift and Credit cooperative has been formed with intention of improving the standard of living. The thrift and credit society started in Germany under the leadership of Fredrick Raffeisen in the year 1818 who is now regarded as the father of modern cooperative thrift and credit society. Germany has always been referred to as the cradle of credit cooperative. At that time, the economic condition of ...

INTRODUCTION This research work focuses on how cooperative thrift and credit societies influence or enhance members living standard. Unlike other cooperative society, thrift and credit societies are formed with the aims of improving the standard living of their members. Thrift and credit societies started from Germany by Fredrick Wilhelm Raifferson in the year 1818, Raifferson is therefore regarded as the father of modern cooperative thrift and credit society. Thrift and ...

CHAPTER ONE INTRODUCTION 1.1       Background of the Study Cooperative is a voluntary organization that is established within the people with common interest in cooperative there are some principles that guided the operation of cooperative business as stated by (ICA 1995). The first among the seven (7) principle is voluntary and open membership which is the area of consideration in this study. The principle require that membership of any cooperative society should ...

TABLE OF CONTENTS Title Page   -        -        -        -        -        -        -        -        - Approval Page      -        -        -        -        -        -        -        - Declaration -        -        -        -        -        -        -        - Dedication  -        -        -        -        -        -        -        -        - Acknowledgement         -        -        -        -        -        -        - Abstract      -        -        -        -        -        -        -        -        - Table of Contents -        -        -        -        -        -        ...

CHAPTER ONE INTRODUCTION From the beginning of mankind, man has been engaged in a continuous battle to liberate himself from the shackle condition of life called poverty. Consider the following situation. A.  A destitute is begging for alms at Public Park to buy food from a nearby food stand. B.  A young university trained professional lost her job a few months ago and her bills are mounting because she is ...

CHAPTER ONE INTRODUCTION 1.1    Background of the Study The need of Agricultural marketing arises with the production of excess, over and above consumption. This related to the concept of marketable surplus which is defined as the proportion of the total output that is available for sale after satisfying the producer. Consumption seed for next seasons planting. There is however, an exemption in this concept; as certain agricultural commodities are produced for ...

CHAPTER ONE INTRODUCTION 1.1       Background of the Study Cooperative has been the bedrock of promoting women through its numerous income-yielding ventures that will stimulate the economic status of women. According to International Cooperative Alliance, Cooperative Enterprise is a business that is organized with the sole aim of satisfying the interest of members. The central focus is not the maximization of profit like other businesses but to ensure that members socio-economic needs ...