Download Tag: COMPANY INCOME TAX REVENUE


ETHICS AND ACCOUNTING PRACTICE IN NIGERIA

ABSTRACT The broad objective of the study is to examine the impact of ethics on accounting practice in Nigeria. The specific objectives was to examine if ethics improves accounting practices, if corporate governance improves compliance with ethical standards and if accounting regulatory bodies affects ethical standards.  The survey research design was used for the study with an extensive reliance on primary data. The populations of the study consist of accountants, ...

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THE IMPACT OF COMPANY INCOME TAX REVENUE ON THE DEVELOPING ECONOMIES: THE NIGERIA EXPERIENCE

ABSTRACT One of the simplest definitions of tax I have come across is one offered by the New Webster Dictionary of the English Language. It describes β€˜tax’ simply as a charge imposed by governmental authority upon property, individuals or transactions to raise money for public purposes. Tax is a compulsory extraction of money by a public authority for public purposes and Taxation is a system of raising money for the ...

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IMPACT OF COMPANY INCOME TAX REVENUE ON DEVELOPING ECONOMIES

ABSTRACT Taxation and its product, Tax has been very important vehicles for the economic policies of many countries of the world. For a very long time, the 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 collectible by each of the three tiers of government. This is with a view ...

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