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Fiscal Federalism in Nigeria. ? Nigerian Tax/Legal System: Past to Present. ? Administration and collection of Taxes in. Nigeria. ? Personal Income Tax Procedures. ? Value Added Tax matters and procedures. ? Withholding Tax Matters and procedures. ? Company Income Tax Procedures
29 Jul 2015 Full-text (PDF) | This is a study of the properties of the Nigeria's tax system particularly the bases of the company income tax, value added tax and personal income tax. The results indicate that their bases are not stable (not persistent and volatile). However, while the bases of the company inc
O = University of Nigeria, Nsukka. OU = Innovation Centre. Agboeze Irene E. FACULTY OF BUSINESS ADMINISTRATION. DEPARTMENT OF ACCOUNTANCY. EFFECTIVENESS OF TAXATION AS AN. INSTRUMENT FOR CONTROL OF MONEY IN. CIRCULATION. EZE JUDITH CHINWENDU. PG/MBA/11/60288
ABSTRACT: The study investigates the impact of taxation on the Nigerian economy for the period 1994 -2012. The dependent variables used in the model includes: Gross Domestic Product (GDP) as a parameter for measuring economic growth, inflation and unemployment. The objective is this study is to determine how
ABSTRACT. This paper discusses the challenging issues affecting the tax system in Nigeria. It is characterized by lack of statistical data, poor tax administration, and inability to prioritize tax effort, multiplicity of taxes and increase in underground economy. It also proffer challenges so as to engender an efficient and effective
FIRS – TAX LAW COMPENDIUM. FIRS/DRG/OEC/OM/0077/12. CHAPTER C1. CAPITAL GAINS TAX ACT. ARRANGEMENT OF SECTIONS. CAPITAL GAINS TAX. General. SECTION. 1. Taxation of capital gains. 2. Capital gains tax. 3. Chargeable assets. 4. Assets situated outside Nigeria. 5. Exclusion of losses.
Understanding the importance of levying and paying tax in Nigeria. 3.0 MAIN CONTENTS. 3.1 The Definition and Nature of Taxation. In a plain language, the Oxford English Dictionary (1973) has defined tax as 'a compulsory contribution to the support of government levied on persons property, income, commodities
28 Sep 2016 monitoring strategies for stakeholders in the Nigeria tax system. We are confident that the revised Policy will eventually give a new lease of life to, and inspire far-reaching reform of, the Nigeria tax system in terms of structure, number of taxes, and administration within the context of our peculiar environment.
6 Feb 2013 The rationale for im posing taxes in a m arket econom y such as Nigeria, stem s from the governm ent responsibilities w hich include: A pure public good is one that displays the follow ing characteristics: (i) displays zero m arginal cost, that is, no extra cost is incurred in supplying the good to m ore than one
16 Feb 2017 Nigerian Tax Journal-2017 | 1. Nigerian Tax. Journal-2017. February 2017 kpmg.com/ng . improvement in Nigeria's ranking on the Paying Taxes indicator of the. World Bank Group's Ease of Doing Business .. com/content/dam/kpmg/pdf/2016/03/tnf-nigeria-march-31-2016.pdf. b. Brasoil Oil Services
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