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  • Document

    Deterrent tax measures and tax compliance in Nigeria

    International Society for Technology in Education, 2012
    Over the years, many developed economies have made considerable investment in legislative tax reforms, taxpayer education programs, tax enforcement strategies, and increasingly sophisticated systems of tax administration using new technologies.
  • Document

    The effect of tax evasion and avoidance on Nigeria’s economic growth

    International Society for Technology in Education, 2016
    This paper examined the impact of tax evasion and avoidance on growth of the Nigerian economy. The study adopted the ex-post facto research design and data were obtained from Central Bank of Nigeria Statistical
  • Document

    Taxpayers' education: a key strategy in achieving voluntary compliance in Lagos State, Nigeria

    International Society for Technology in Education, 2013
    This study examined taxpayers’ education as a key strategy in achieving voluntary compliance in Lagos State.
  • Organisation

    International Society for Technology in Education

    The International Society for Technology in Education (ISTE) is home to a passionate community of global educators who believe in the power of technology to transform teaching and learning, acceler
  • Document

    Tax challenges of e-commerce in Nigeria: the panacea for legal jurisprudence

    European Centre for Research Training and Development UK, 2014
    The strides in information and communication technology (ICT) makes ecommerce a critical and inexorable feature of the global economy. In modern trends, significant numbers of transactions are carried out online. 
  • Document

    E-commerce taxation: a framework to broaden the tax base in Nigeria

    African Tax Research Network, 2016
    The world is experiencing remarkable advancements in technology that has given pace to the emergence of e-commerce, creating a system where transactions are carried out via computer networks (online). Tax Authorities have been challenged with the emergence of e-commerce, owing to the fact that Tax laws were initially designed to consider only physical transactions.
  • Document

    Determinants of tax compliance behaviour: a proposed model for Nigeria

    International Research Journal of Finance and Economics, 2011
    Despite the various tax reforms undertaken by Nigerian Government to increase tax revenue over the year, prior statistical evidence indicates that the contribution of income tax to the Government’s total revenue remained consistently low and is relatively shrinking.
  • Document

    Promoting sustainable tax compliance in the informal sector in Nigeria

    African Journals Online - AJOL, 2012
    This study aimed at investigating the causes of low level of tax compliance in the informal sector in Nigeria and the effect of such, on economic growth and development, with a view to designing appropriate strategies for promoting sustainability of tax compliance in the sector.
  • Document

    A review of Fischer tax compliance model: a proposal for Nigeria

    International Journal of Advanced Academic Research, 2017
    Number of factors responsible for tax evasion has made tax revenue consistently reducing over the years in the developed and developing countries in which Nigeria is not an exception.

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