Abstract This study seek to find out factors affecting tax compliance behavior among SMEs in Kano Metropolis. The study adopts survey research design to source and analyze data. Simple random sample was used as the sampling technique for this study. Questionnaires were designed and distributed to the sampled SMEs within Kano metropolis. The population of the study comprises 520 registered SMEs within Kano Metropolis, out of which 500 SMES were selected as sample. Data collected were an...
The study investigated the relationship between electronic tax system and revenue generation in Nigeria with special concern to the moderating effect of Taxpro-Max solution on the relationship between the predictor and the criterion variables. The researcher developed seven (7) specific research objectives, seven (7) research questions, and seven (7) research hypotheses that guided the study. This work was basically anchored on the digital economy taxation theory,tax compliance theory to prov...
CHAPTER ONE: INTRODUCTION 1.1 BACKGROUND OF THE STUDY Interest is the reward that accrues to people who provide the fund with which capital goods are bought (Soyibo and Adekanye, 1992). Interest can also be defined as the payment made to a lender by a borrower for the use of a sum of money for certain period of time. The charging of interest on loan was initially abolished during medieval days, both was later legalized by King Henry VIII in 1545 when he abolished the usury laws in it was cond...
The study “examined the factors that influence tax compliance behavior of SMEs in the Accra Metropolis. The study employed the descriptive survey design underpinned by a quantitative approach to research. The main instrument for data collection was the questionnaire which was administered to a sample of 150 owner-managers of SMEs in the Accra Metropolis who were selected using the convenience sampling technique. The results of the study were analyzed using percentages and mean scores. The s...
CHAPTER ONE INTRODUCTION 1.1 INTRODUCTION Revenue Generation simply means raising funds in the most economic and suitable manner. The history of revenue generation in Nigeria is traceable to the eighteen century before the coming of the British, when the Fulani Empire was in place, when the emirates were divided into districts and villages and when the hakim's districts heads were made tax collectors. Hakims is were to collect different types of taxes such a Jangali...
ABSTRACT While recent studies indicate a high diversity of lichens in the tropical regions of the world equaling or even surpassing that of temperate areas, studies of lichens in these regions remain rare and Kenya is no exception. The aim of this study was to enhance our knowledge of lichen diversity in Mt. Kenya forest. Diversity, composition and altitudinal distribution of corticolous lichens was evaluated in Chogoria a wet forest type and Sirimon a dry upland forest. At every 200m elevat...
This study is to investigate the effect of Tax Evasion and Tax Avoidance on internally revenue in Oyo State. The desire to uplift one’s society should be the desire of every patriotic citizen (Allingham and Sandom 1972). Tax payment is a demonstration of such desire. Tax is a financial issue and its payment is a civil duty. It is the imposition of a financial burden for the government on individual firm and companies. In general based, the word tax means any contribution imposed by the gov...
A tax computation is a statement showing the tax adjustments to the accounting profit to arrive at the income that is chargeable to tax. To determine the amount of tax chargeable, certain deductions are taken from gross income to arrive at the taxable income. Once the amount of taxable income has been determined, tax rate charts determine the exact amount of tax chargeable. A company's chargeable income is usually different from the net profit/loss shown in its accounting books. This is becau...
The 21st century will be Africa’s century of economic development. Incomes will be rising rapidly and Africa will become one of the main engines of economic progress in the world. For this to happen, markets must be liberalized and barriers to trade eliminated. Without hindrance, businesses should be able to source anywhere, manufacture anywhere, and sell anywhere. Free trade and free competition are essential if standards of living are to rise. Countries should realize that what is good fo...
ABSTRACT This project is on the role of Budgeting in tertiary institutions management. It focus on examining the relevance of budgeting in Tertiary institution. The problems stated in this project are related to the control of difficulties in co-ordination tertiary institution budgets. The objectives of the project is to ascertain the role and systems of budgeting in tertiary institution. Above all the role of budgeting were found to aid planning, co-ordinating, directing, organizing comm...
ABSTRACT This is a research work on the impact of taxation on small-scale business in a developing economy. A case study of Ekene Dili Chukwu Nigeria Limited Enugu. It is aimed at ascertaining the extent to which Ekene Dili Chukwu taxation. The area of study was Ekene Dili Chukwu Nigeria Limited Enugu. This study is divided into fire chapters. Chapter one gives the general introduction. Chapter two reports our review of related literature to the theme of this research. Chapter three desc...
ABSTRACT Taxation and its product, Tax have been very important vehicles for economic policies of many countries of the world. For a very long time, tax has been a major source of revenue for various levels of governments. For instance, in Nigeria, the laws of the land stipulate the categories of taxes that are collectable by each of the three tiers of government. This is with a view to enhancing basic economic growth and development at all levels of government. However, the use to which t...
As a compulsory payment exacted from the people for government use, tax proceeds are expected to manifest basic social values for the citizens as well as representative as possible. The Nigerian context depicts infinitesimal applicability of tax revenue to the provision of social services in Nigeria. This performance crisis manifests in the absence of basic infrastructure, the tendency to evade tax payment and the impoverishment of the Nigerian people. The paper therefore, addresses fundament...