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

Showing 1-10 of 10 results

  • Document

    Multiplicity of taxes in Nigeria: issues, problems and solutions

    International Journal of Business and Social Science, 2012
    Following 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.
  • Document

    Tax reforms in Nigeria: case for Value Added Tax (VAT)

    African Journals Online - AJOL, 2015
    This paper examined tax reforms in Nigeria with respect to value added tax (VAT).
  • Document

    Nigerian tax journal - 2017

    KPMG, 2017
    The journal is a compilation of significant decided tax cases in 2016, key pronouncements from tax administrators and regulatory agencies, and some of the thought leadership articles authored by KPMG Nigeria subject-matter specialists.
  • Document

    Tax challenges of e-commerce in Nigeria: the panacea for legal jurisprudence

    European Centre for Research Training and Development UK, 2014
    The 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. 
  • Document

    A review of Fischer tax compliance model: a proposal for Nigeria

    International Journal of Advanced Academic Research, 2017
    Number of factors responsible for tax evasion has made tax revenue consistently reducing over the years in the developed and developing countries in which Nigeria is not an exception.
  • Document

    Impact of information technology on tax administration in Southwest, Nigeria

    Global Journals Inc., 2017
    This study examined the impact of information technology on tax administration in Southwest, Nigeria.
  • 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.
  • Document

    Tax reforms and tax revenues performance in Ethiopia

    International Knowledge Sharing Platform, 2014
    One of the main objectives of the Ethiopian tax reforms was to generate adequate tax revenues to finance ever increasing public expenditure on poverty alleviation and development projects. This would be achieved through streamlining of the tax system to mobilize tax revenues from national economic growth.