implementation of tax policy in Nigeria. The paper argued that tax policy has been ineffective over the years. It found that the Federal Government has been working towards tax reforms. The paper highlighted the flaws in the tax reforms and made recommendations for effective tax system in Nigeria...
Law and EconomicsTax EvasionTax AvoidanceIt has been noted that Tax system in Nigeria has come to play a significant role, as a major source of revenue to the States and Local government by way of impodoi:10.2139/ssrn.2970992Bello, Temitayo...
Nigerian tax systemreformsThe chapter focuses on reforms in tax administration that will benefit consumers. The importance of taxation to the state cannot be over-emphasised. Amongst other things, it is a source of funding for any state. And with it ends are met, dreams are made real and ...
Self Assessment Tax System in Nigeria is to ensure that all taxpayers‚ within a definedtaxjurisdiction‚ are brought into thetaxnet and assessed correctly in order to block all possible leakages. Generally‚ taxpayers are categorized according to the legal status of th...
An Assessment of the Nigerian Tax Appeal Tribunal and the Need for a Speedier and More Efficient System No doubt, the present tax appeal system in Nigeria is one that is saturated with unnecessary appeals on similar and identical issues of law and facts, [1] threat to its legitimacy, [2]...
Companies incorporated in Nigeria and organizations limited by guarantee pay Companies Income Tax through any of the designated banks. Once payment has been captured by the bank collecting system, an e-ticket is issued is issued the company, this e-ticket is proof of payment and when presented ...
NIGERIATAXTYPES尼日利亚税收种类.pdf,COMPANIES INCOME TAX (CIT). Applicable tax law- Companies Income Tax Act. Persons subject to the Companies Income Tax: All companies incorporated in Nigeria with the exception of companies engaged in petroleum operatio
France was the first country to implement the GST in 1954; since then, an estimated 140 countries have adopted this tax system in some form or another.1Some of the countries with a GST include Canada, Vietnam, Australia, Singapore, United Kingdom, Spain, Italy, Nigeria, Brazil, and India...
Capital Flows and Financial Crises: Policy Issues and Challenges for Nigeria Experiences of economies that have suffered from financial crises indicate that emergence of integrated financial markets and high capital mobility made possible by the increasing globalization of world economies predisposes economies...
Personal income tax administration in Nigeria: challenges and prospects for increased revenue generation from self employed persons in the society The success achieved by Federal Inland Revenue Service (FIRS) in meeting the targets set for its integrated tax offices nationwide is no doubt a challenge ...