EFFECT OF PETROLEUM PROFIT TAX AND COMPANIES INCOME TAX ON ECONOMIC GROWTH IN NIGERIAYAHAYA, Khadijat AdenolaBAKARE, Taophic OlarewajuJournal of Public Administration, Finance & Law
the Companies Income Tax Act (CITA) 2007 (as amended), a new Executive Order (“the Order”) was made by President Goodluck Ebele Jonathan, granting tax incentives to companies operating in Nigeria.The Order has been published in a gazette dated 27 April 2012 and it became effective on ...
Examines some of the essential features of Nigeria's companies income tax (dating from 1939) system, raises a number of issues, and on the basis of these makes recommendations for invigorating the system: 1) Historical review - 2) Jurisdiction and right to revenue - 3) Taxable income - 4)...
alaw firm in Nigeria,has launched the Doing Business (DB) Helpdesk to assist investors looking to set up in Nigeria. This publication gives a snapshot of the legal and regulatory considerations for doing business in Nigeria.
Zubair AO, Abdul Samad A-R, Dankumo AM (2020) Does gross domestic income, trade integration, FDI inflows, GDP, and capital reduces CO2 emissions? An empirical evidence from Nigeria. Curr Res Environ Sustain 2:100009. https://doi.org/10.1016/j.crsust.2020.100009 Article Google Scholar Down...
It has offices in Australia, Austria, Belgium, Brazil, Canada, China, Finland, France, Germany, Hong Kong, India, Indonesia, Ireland, Israel, Italy, Japan, Mexico, Netherlands, Nigeria, Philippines, Russia, Saudi Arabia, Singapore, South Africa, South Korea, Spain, Sweden, Taiwan, Thailand, ...
Section 4 provides case examples to show how MNCs in Nigeria have exploited the ambiguities between tax evasion, tax avoidance and tax fraud in their pursuit of profit. Section 4 also considers the role professionals play as facilitators of anti-social tax practices. Section 5 provides a summary...
provides e-commerce shoppers with a lending platform that allows them to pay for their online purchases in small installments. It offers users information about their interest rates and what they’ll owe upfront. Clients can use Affirm with interest rates as low as zero percent and plans that ...
The Group's tax expense grew 2.8% on higher share of taxes from the associates as a deferred tax credit in Nigeria was recognised by Airtel in the last corresponding quarter, partly offset by lower dividend withholding taxes and lower tax from operations. Consequently, underlying net profit ...
ratio does not have a significant positive impact on the return on assets of listed food and beverage companies in Nigeria; and the accounts receivable period does not have a significant positive impact on the return on assets of listed food and beverage companies in Nigeria. Research by Aprilia...