Searching with a thematic focus on Tax and governance, Taxation, Tax policy, law and reform
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- DocumentInternational Knowledge Sharing Platform, 2015The article examined the fact an effective tax system largely depends on the administrative procedures that lead to its ultimate collection. Therefore, before taxes are eventually collected from taxable persons, the persons must first and fore-most, be assessed to tax based on their estimated earnings for the year under assessment.DocumentMediterranean Center of Social and Educational Research, 2014The study examines the appropriateness of multiple taxes in developing nations like Nigeria. Despite clear and unambiguous legislations that contain list of fees and taxes to be collected, all tiers of governments, ministries, departments and agencies are involved in collecting taxes that are not within this list. Various names are coined for these multiple taxes.Document
Taxation and tertiary education enhancement in Nigeria: an evaluation of the Education Tax Fund (ETF) between 1999-2010International Knowledge Sharing Platform, 2014This research undertakes an eleven-year period study of the activities of Education Tax Fund (ETF) upon Nigerian tertiary institutions with the target of revealing how Education Tax Fund has helped in enhancing the educational development of Nigerian Tertiary Institutions.