Searching with a thematic focus on Tax and governance, Taxation, Tax policy, law and reform

Showing 1-3 of 3 results

  • Document

    An appraisal of the law regulating the assessment and collection of personal income tax in Nigeria

    International Knowledge Sharing Platform, 2015
    The 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.
  • Document

    Multiple taxation as a bane of business development in Nigeria

    Mediterranean Center of Social and Educational Research, 2014
    The 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 1999-2010

    International Knowledge Sharing Platform, 2014
    This 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.