Research Papers/Topics in Taxation

COMPUTATION OF CHARGEABLE TAX UNDER NIGERIAN COMPANIES INCOME TAX

A tax computation is a statement showing the tax adjustments to the accounting profitto arrive at the income that is chargeable to tax. To determine the amount of taxchargeable, certain deductions are taken from gross income to arrive at the taxableincome. Once the amount of taxable income has been determined, tax rate chartsdetermine the exact amount of tax chargeable. A company's chargeable income isusually different from the net profit/loss shown in its accounting books. This is becausesom...

Regional Economic Groups_ Lessons on Tax Coordination for ECOWAS & AU

The 21st century will be Africa’s century of economic development. Incomes will berising rapidly and Africa will become one of the main engines of economic progress inthe world. For this to happen, markets must be liberalized and barriers to tradeeliminated. Without hindrance, businesses should be able to source anywhere,manufacture anywhere, and sell anywhere. Free trade and free competition areessential if standards of living are to rise. Countries should realize that what is good forthei...

THE ROLE OF BUDGETING IN TERTIARY INSTITUTION MANAGEMENT

ABSTRACTThis 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...

THE IMPACT OF TAXATION ON SMALL SCALE BUSINESS IN A DEVELOPING ECONOMY (A CASE STUDY OF EKENE-DILI CHUKWU NIGERIA LIMITED ENUGU

ABSTRACTThis 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 ...

TAX AS A STIMULUS FOR GROWTH AND DEVELOPMENT IN NIGERIA

ABSTRACTTaxation 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...

Tax Administration and the Crisis of Public Infrastructure Provision: Towards a Public Interest-Oriented Tax Policy Regime in Nigeria

As a compulsory payment exacted from the people for government use, tax proceeds are expected to manifestbasic social values for the citizens as well as representative as possible. The Nigerian context depictsinfinitesimal applicability of tax revenue to the provision of social services in Nigeria. This performance crisismanifests in the absence of basic infrastructure, the tendency to evade tax payment and the impoverishment ofthe Nigerian people. The paper therefore, addresses fundamentally...