Searching with a thematic focus on Tax administration and compliance, Taxation
Showing 1-10 of 59 results
- DocumentAcademic Journals, 2009Increasing demand for provision of urban and rural infrastructures and other expenditures have dictated governments at all levels and world over to raise funds through taxation.DocumentInternational Journal of Business and Social Science, 2012Following the emergence of multiplicity of taxes in the Nigerian fiscal landscape,1 the Joint Tax Board (JTB) had taken a number of steps to curb the phenomenon.DocumentAfrican Journals Online - AJOL, 2015This paper examined tax reforms in Nigeria with respect to value added tax (VAT).Document
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.Document
The effect of tax audit on tax compliance in Nigeria (a study of Bauchi State Board of Internal Revenue)The International Institute for Science, Technology and Education, 2012This paper assesses the effect of Tax audit on tax compliance in Nigeria a case of Bauchi State Board of InternalDocumentInternational 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, 2016This paper examined the impact of tax evasion and avoidance on growth of the Nigerian economy. The study adopted the ex-post facto research design and data were obtained from Central Bank of Nigeria StatisticalDocumentEuropean Centre for Research Training and Development UK, 2014The strides in information and communication technology (ICT) makes ecommerce a critical and inexorable feature of the global economy. In modern trends, significant numbers of transactions are carried out online.DocumentAfrican Tax Research Network, 2016The world is experiencing remarkable advancements in technology that has given pace to the emergence of e-commerce, creating a system where transactions are carried out via computer networks (online). Tax Authorities have been challenged with the emergence of e-commerce, owing to the fact that Tax laws were initially designed to consider only physical transactions.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.