Searching with a thematic focus on Taxation in Nigeria

Showing 21-30 of 44 results


  • Document

    Tax and taxation in Nigeria: implications on the construction industry sector

    European American Journals, 2017
    The pressure for development, public finance and revenue concomitantly attract challenges impacting and impairing on businesses especially in building and construction sector of the economy.
  • Document

    Leaking revenue: how a big tax break to European gas companies has cost Nigeria billions

    ActionAid International, 2016
    Nigeria, Africa’s most populous country, has lost out on US$3.3billion as result of an extraordinary ten year tax break granted by the Nigerian government to some of the world’s biggest oil and gas companies: Shell,
  • Document

    Compendium of investment incentives in Nigeria

    Nigerian Investment Promotion Commission, 2017
    This Compendium of Investment Incentives in Nigeria is the product of a collaboration between Nigerian Investment Promotion Commission and Federal Inland Revenue Service.
  • Document

    Nigerian tax journal - 2017

    KPMG, 2017
    The journal is a compilation of significant decided tax cases in 2016, key pronouncements from tax administrators and regulatory agencies, and some of the thought leadership articles authored by KPMG Nigeria subject-matter specialists.
  • 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.
  • 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.