ASSESSMENT OF ADEQUATE RISK RECOGNITION AND MANAGEMENT IN NIGERIAN INSURANCE COMPANIES

ASSESSMENT OF ADEQUATE RISK RECOGNITION AND MANAGEMENT IN NIGERIAN INSURANCE COMPANIES A CASE STUDY OF UNION ASSURANCE COMPANY, UYO CHAPTER ONE THE CONCEPT OF RISK Risk has been the subject of study by different scholars over the years with several meaning and definitions. But the most accepted definitions are that of J.E Banister and P.A … Read more

ASSESSING BOOK-KEEPING PRACTICES OF SMALL AND MEDIUM SCALE ENTERPRISES IN CALABAR LOCAL GOVERNMENT AREA

ABSTRACT The economy of Nigeria cannot function properly or thrive without the micro, small and medium scale enterprises (SMEs). These small scale enterprises cannot function properly if they are not properly managed and monitored to ensure that they are successful, this concern has led us into this study of assessing the book keeping practices of … Read more

INVESTMENT AND TAXATION IN PERIOD OF ECONOMIC CRISIS

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Investment inflow, particularly foreign investment is perceived to have a positive impact on economic growth of a host country through various direct and indirect channels. Domestic investment is crucial to the attainment of sustained growth and development (Ekpo, 1997).To invest is to allocate money (or sometimes another … Read more

EFFECTS OF TAX INCENTIVES IN THE DEVELOPMENT OF MANUFACTURING INDUSTRIES IN NIGERIA

CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY: The concept of taxation sharp momentum after the great would of economic depression of 1930’s. After the depression aimed at raising enough capital to provide for social overhead expenses and at the same time embarking on several ways to lift the standard of living of their citizens. In … Read more

IMPACT OF INFLATION ON THE TAXATION OF CAPITAL GAIN 2000-2015

CHAPTER ONE INTRODUCTION Background to the study Taxation is a compulsory levy imposed by the government on the incomes of taxpayers in a geographical territory in order to defray the expenses of governance. This implies that anybody that generates income must compulsorily pay taxes. There are different types of taxation. These include the personal income … Read more

AN APPRAISAL OF PAY-AS YOU EARN SYSTEM OF TAXATION IN NIGERIA

CHAPTER ONE INTRODUCTION The global economic recession, which started in 1980’s as a result of decline in the economic growth of industries nation, high rate of inflation, dramatics rise in price of crude oil, increase cost of important a massive building-up of liquidity in the international capital market and unusual fluctuation in commodity prices was … Read more

THE IMPACT OF TAX EVASION AND TAX AVOIDANCE IN NIGERIA ECONOMY

CHAPTER ONE 1.1 HISTORY OF DEVELOPMENT In Nigeria their so many form of taxation dating back of the days of our great ground father whose by communities dated themselves through communal labour to prosecute community projects. Taxation is process on machinery by which group or communities made contribution from their income in some agree amount … Read more

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