This paper is an attempt to examine the effective utilization of tax revenue vis-脿-vis the impact of Government expenditure on economic growth and development of Nigeria. Government intervenes in the economy through a variety of policies, of these policies, two are most important. They are ...
Adelana’s (2022 investigation used regression techniques to analyse the data and found that tax audits have positive significant relationships with tax revenue in Nigeria. Using the classical theory of tax compliance, Policemen theory and the empirical review, the study tests the following hypotheses...
back to 1904 when the personal income tax was introduced in northern Nigeria before the unification of the country by the colonial masters. It was later implemented through the Native Revenue Ordinances to the western and eastern regions in 1917 and 1928, respectively. Among other amendments in ...
andhowthetaxescollectedwillbespent.InNigeria,thetaxationsystemdatesbackto1904whenthepersonalincometaxwasintroducedinnorthernNigeriabeforetheunificationofthecountrybythecolonialmasters.ItwaslaterimplementedthroughtheNativeRevenueOrdinancestothewesternandeasternregionsin1917and1928,respectively.Amongotheramendmentsinthe1930s,...
The study investigatedon the relationship between tax revenue and public expenditure in Nigeria for the period of 1985-2017. To achieve the objective of the study, relevant secondary data were collected from the Central Bank of Nigeria (CBN) Statistical Bulletin. The study set out to test both ...
An Empirical Study of Tax Evasion and Tax Avoidance: A Critical Issue in Nigeria Economic Development The revenue generated by the government from taxation forms a major source of finance to the federal government capital expenditure which is crucial to sustainable economic development. A major challen...
The Federal Government of Nigeria on 2 October 2024, released the official gazette of the “Deduction of Tax at Source (Withholding) Regulations, 2024” (the "Regulations"). Following the release of the Regulations, the Federal Inland Revenue Service (FIRS) also issued a Public Notice relating ...
The main objectives of the study was to examine the relationship between tax revenue components and economic growth in Nigeria from 1989-2018. The study was motivated by the increase global emphasis on enhancing tax revenues in relation to Gross Domestic Product (GDP) and diversifying the revenue ...
Perhaps more than any other time in her history, Nigeria needs non-oil revenues. With the prices of oil, her major resource and revenue earner, flagging since around 2014, the country’s need to look in other directions has assumed greater significance. ...
The study assessed the impact of e-tax administration on tax revenue in Ondo state internal revenue, Nigeria. The study employed survey research design using primary data sourced from the distribution of a well-structured questionnaire to the staff of the Ondo State Board of Internal Revenue (OSBI...