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Author : Josephine Aladi Achor Agbonika
Publisher : Unknown
Page : 450 pages
File Size : 50,5 Mb
Release : 2015
Category : Income tax
ISBN : 9785025136
Author : Saka Muhammed Olokooba
Publisher : Springer
Page : 186 pages
File Size : 48,9 Mb
Release : 2019-01-23
Category : Law
ISBN : 9789811326073
This book offers a simplified and straightforward introduction to the basics of Nigerian taxation. While discussing various laws, practices and procedures, it also addresses the latest amendments to Nigerian tax laws. The book begins by discussing the central issue of Islamic taxation and its legality under Nigerian law. Divided into four main sections, the book was designed for simplicity, and uses language that is accessible for all tax stakeholders.
Author : S. A. M. Ekwenze
Publisher : Unknown
Page : 158 pages
File Size : 40,6 Mb
Release : 2014
Category : Taxation
ISBN : 9789102844
Author : Olawuyi, Damilola S.,Abe, Oyeniyi O.
Publisher : Edward Elgar Publishing
Page : 337 pages
File Size : 52,6 Mb
Release : 2022-09-06
Category : Law
ISBN : 9781802207460
This important book provides a comprehensive analysis of good-fit and home-grown approaches for advancing business and human rights norms across Africa. It explores the latest developments in law, regulations, policies, and governance structures across the continent, focusing on key legal innovations in response to human rights impacts of business operations and activities.
Author : Anonim
Publisher : African Books Collective
Page : 400 pages
File Size : 41,9 Mb
Release : 2012-12-19
Category : Business & Economics
ISBN : 9789788431541
This book discusses the evolution of taxation in Nigeria within the framework of eight broad themes i.e., The Origin and Practice of Fiscal Federalism in Nigeria, The Constitutional Context for Taxation, The Three Eras of Taxation in Nigeria, The Structure and Jurisdiction of Nigerian Tax Authorities, Instruments of Tax Policy, Statutory Developments, Beyond Oil Revenue: The Case for Tax Reform and Making the Nigerian Tax System Globally Competitive.
Author : Ifueko Omoigui Okauru
Publisher : African Books Collective
Page : 610 pages
File Size : 47,8 Mb
Release : 2012-12-19
Category : Law
ISBN : 9789788431480
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. In terms of value, the book facilitates an understanding of the role played by the Service; its staff and stakeholders in repositioning the Nigerian tax system. It is an essential reference material for everyone that seeks an understanding of the processes that underscore the ongoing changes in the Nigerian tax system.
Author : Ademola Ariyo
Publisher : Unknown
Page : 60 pages
File Size : 53,9 Mb
Release : 1997
Category : Business & Economics
ISBN : STANFORD:36105110484370
Author : Damian Nwosu
Publisher : GRIN Verlag
Page : 90 pages
File Size : 53,9 Mb
Release : 2011-11-30
Category : Business & Economics
ISBN : 9783656072829
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. [...]
Author : M. T. Abdulrazaq
Publisher : Unknown
Page : 272 pages
File Size : 40,5 Mb
Release : 2005
Category : Law
ISBN : STANFORD:36105114544609
Contents: general principles: e.g. definitions, objectives, criteria, direct and indirect taxes, jurisdiction, personal taxation, company taxation, local taxation; income tax: charges, exemption, returns, penalties; reliefs and rates: rates of tax, income tax, minimal taxable income; trade, business, profession or vocation: e.g. meanings; liability; succession, discontinuance, capital allowances, sale of buildings, partnerships; employment income: assessment, deductible income; companies income tax: assessments, returns, petroleum profits? tax; settlements, trusts and estates; international taxation; capital gains tax; and tax appeals. The author is an expert in taxation in Nigeria working with Price Waterhouse Cooper, Lagos.
Author : Osita Aguolu
Publisher : Unknown
Page : 424 pages
File Size : 41,7 Mb
Release : 1999
Category : Business & Economics
ISBN : STANFORD:36105121601087
Author : J. ISAWA ELAIGWU
Publisher : Adonis & Abbey Publishers Ltd
Page : 265 pages
File Size : 41,5 Mb
Release : 2012-06-20
Category : Reference
ISBN : 9781912234516
Nigerians love to debate. Even under colonial rule, the authorities realised that Nigerians could not be repressed and that they always expressed their views on topical issues of development. The topical issues that have driven Nigeria's political economy include Constitution and Constitutionalism, Democracy, the National Question, Civil-Military Relations, Federalism, State and Nation-Building, Local Governance, Leadership, the Role of Traditional Rulers, the Economy and Religion.This volume is a selection of some of Professor Elaigwu's contributions to these debates. In it, Elaigwu, a leading Nigerian political scientist, argues that the challenges facing the country are not unsurmountable and that Nigerians must take the destiny of their country in their hands and look inwards to deal with the country's weaknesses while strengthening her capacity and resolve to become an industrialised and powerful country within a limited space of time.
Author : Andrew Okello
Publisher : International Monetary Fund
Page : 38 pages
File Size : 55,9 Mb
Release : 2014-03-11
Category : Business & Economics
ISBN : 9781475525694
Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the income tax law but the legal authority is not being consistently applied. They continue to rely heavily on “desk” auditing a majority of tax returns, while risk management practices remain largely underdeveloped and/or underutilized. There is also plenty of opportunity in many countries to enhance the design and delivery of client-focused taxpayer service programs, and better engage with the private sector and other stakeholders.
Author : Oxford Business Group
Publisher : Oxford Business Group
Page : 259 pages
File Size : 40,7 Mb
Release : 2016-10-06
Category : Electronic
ISBN : 9781910068670
Nigeria is the largest economy in Africa with a GDP of $ 487bn in 2015, according to the World Bank. The country asserted the mantle of the continent's largest economy in 2013, following a rebasing exercise. However, its large population means that Nigeria remains a comparatively poor country in per capita terms, with a lower GDP per capita than several of its sub-Saharan neighbors. Following a real GDP contract of 1.5% in 2016, the IMF forecasts that growth will reach 0.8% in 2017 and 1.9% in 2018. While growth began to pick up in the first half of 2017, Nigeria still has much work to do. However, there is the sentiment that the economy has turned a corner and has begun to see a silver lining. Devaluation of the naira, rising inflation, the drop in oil revenues, the slowdown in oil production, and the leader softening of growth,
Author : OECD
Publisher : OECD Publishing
Page : 63 pages
File Size : 40,7 Mb
Release : 2019-09-11
Category : Electronic
ISBN : 9789264755024
Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
Author : Daniel Wilde
Publisher : Commonwealth Secretariat
Page : 49 pages
File Size : 43,9 Mb
Release : 2016-10-11
Category : Commonwealth countries
ISBN : 9781849291606
Public policies in taxation and revenue management are key to ensuring natural resource wealth results in economic development. Tax policy and systems should ensure that whenever natural resources are extracted, the host state receives a fair share of revenue. Revenue management policies are required to ensure that government revenues from natural resources are wisely used to finance sustainable economic development. This Economic Paper analyses key issues in natural resource taxation and revenue management and recommends policies that can improve countries’ economic performance. The discussion draws on economic theory, empirical evidence and the work of the Commonwealth Secretariat.