Download Tag: TAX EVASION

ABSTRACT This Research work attempts to look at the effect of Tax evasion and avoidance on economy of Nigeria and its capacity to reduce tax revenue growth (A case study of Lagos State Internal Revenue Service). Tax is a compulsory levy imposed by government on income individual, firms and household. It was also find out that an individual tax evader or avoider may engage in it simply because he is ...

ABSTRACT This Research work attempts to look at the effect of Tax evasion and avoidance on economy of Nigeria and its capacity to reduce tax revenue growth (A case study of Lagos State Internal Revenue Service). Tax is a compulsory levy imposed by government on income individual, firms and household. It was also find out that an individual tax evader or avoider may engage in it simply because he is ...

INTRODUCTION The word tax first appeared in the English language only in the 14th century, it is derived from the Latin word tax are, which means to “Assess” before that, English used the related word task derived from old French, for a while task and tax were both in common use, the first requiring labour, and the second money. In the Stone Age, tax was collected in Nigeria long before ...

CHAPTER ONE 1.1            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 agree amount and method for the purpose providing amentias for the society.  It is because of this it I ...

CHAPTER ONE INTRODUCTION 1.1.   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 tax reduction behavior or the other, with a series of arguments on the legal, economic and moral consequences of these acts. ...

CHAPTER ONE INTRODUCTION 1.1  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 et al., 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 individuals and companies as stipulated by the government decrees, acts or cases laws ...

CHAPTER ONE INTRODUCTION BACKGROUND TO THE STUDY Fiscal policy measures in Africa have been largely driven by the need to promote such macroeconomic objectives as raising revenue to finance rapid economic growth of their economies, generating employment, maintaining price level and exchange rates stability and balance of payments equilibrium. To achieve these objectives one of the ways of dealing with taxation problems is to deal with harmful tax practices. The ...

CHAPTER ONE INTRODUCTION 1.1   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 tax reduction behavior or the other, with a series of arguments on the legal, economic and moral consequences of these ...

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY Fiscal policy measures in Africa have been largely driven by the need to promote such macroeconomic objectives as raising revenue to finance rapid economic growth of their economies, generating employment, maintaining price level and exchange rates stability and balance of payments equilibrium. To achieve these objectives one of the ways of dealing with taxation problems is to deal with harmful tax practices. ...

CHAPTER ONE INTRODUCTION 1.1       BACKGROUND OF THE STUDY Taxes are an immensely vital instrument and primary source of revenue for a government. The revenues are needed to finance critical programs (e.g., health care and education), services (e.g., law enforcement and public utilities), and infrastructures (e.g., road construction and environmental protection) which are essential to the society. According to Worlu and Emeka (2012), tax revenue utilization is a basis for supporting ...

TABLE OF CONTENT TITLE PAGE                                                                         PAGES CERTIFICATION                                                                          I ACKNOWLEDGEMENT                                                             II DEDICATION                                                                                III TABLE OF CONTENT                                                                 IV     CHAPTER ONE INTRODUCTION OBJECTIVE OF STUDY SIGNIFICANT OF THE STUDY SCOPE OF THE STUDY LIMITATION OF THE STUDY RESEARCH METHODOLOGY PLAN OF THE STUDY DEFINITION OF TERMS   CHAPTER TWO LITERATURE REVIEW DEFINITION OF TAXATION TYPE OF TAXATION EFFECT OF TAXATION IN LOCAL GOVT HOW TAXES ARE AVOIDED AND EVADED REASON ...