Searching with a thematic focus on Tax and governance, Taxation
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What is wrong with the fiscal social contract of taxation in developing countries? A dialogue with self-employed business owners in NigeriaSAGE Publications, 2017Contemporary societies are bound in a fiscal social contract between citizens and their elected governments who administer the states in the interest of all members. The fiscal social contract implies that citizens should pay tax which is utilized by government to execute programs for the collective good.DocumentEuropean American Journals, 2017The pressure for development, public finance and revenue concomitantly attract challenges impacting and impairing on businesses especially in building and construction sector of the economy.DocumentActionAid International, 2016Nigeria, Africa’s most populous country, has lost out on US$3.3billion as result of an extraordinary ten year tax break granted by the Nigerian government to some of the world’s biggest oil and gas companies: Shell,DocumentInternational Society for Technology in Education, 2012Over the years, many developed economies have made considerable investment in legislative tax reforms, taxpayer education programs, tax enforcement strategies, and increasingly sophisticated systems of tax administration using new technologies.DocumentInternational Society for Technology in Education, 2013This study examined taxpayers’ education as a key strategy in achieving voluntary compliance in Lagos State.DocumentInternational Research Journal of Finance and Economics, 2011Despite the various tax reforms undertaken by Nigerian Government to increase tax revenue over the year, prior statistical evidence indicates that the contribution of income tax to the Government’s total revenue remained consistently low and is relatively shrinking.Document
The roles of service delivery and good governance in institutionalization of taxation in Nigeria: an analytical perspectiveGlobal Journals Inc., 2012This paper examines the key strategies for institutionalizing taxation in Nigeria. Using descriptive analysis the paper shows that tax collection in Nigeria is low and inefficient.DocumentInstitute of Development Studies UK, 2018Major taxation reforms over the past decade have been interpreted as facilitating the transformation of Lagos: once widely seen as a city in permanent crisis, it is now seen by some observers as a beacon of megacity development. Most academic attention has focused on personal income taxation, which comprises the lion’s share of government revenue in Lagos.DocumentNational Bureau of Economic Research, USA, 2003Some natural resources -- oil and minerals in particular -- exert a negative and nonlinear impact on growth via their deleterious impact on institutional quality. We show this result to be very robust.DocumentInternational Organization of Scientific Research, 2015Governments at different levels have the responsibility of mobilizing revenue in order to meet the needs of the citizenry in terms of providing public goods and services, as well as ensuring the well being of their citizenry.