Ayobami Sodiq EFFECT OF TAX EVASION AND TAX AVOIDANCE ON NATIONAL BUDGET (A CASE STUDY OF FEDERAL INLAND REVENUE SERVICE (FIRS), ABUJA) CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Tax evasion is defined as a deliberate and wilful practice of not disclosing full taxable income so as to pay less tax and as a contravention of tax laws … Read more
EFFECTIVE TAX ADMINISTRATION AND ITS IMPACT OF INTERNALLY GENERATED REVENUE OF STATES IN NIGERIA (THE LAGOS STATE MODEL) CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Recently the revenue that accrues to state government is derived from two broad sources, viz: the external sources and the internal sources. The increasing cost of running government coupled with dwindling … Read more
EMPIRICAL INVESTIGATION OF FINANCIAL ABUSE IN NIGERIAN PUBLIC SECTOR (A CASE STUDY OF FEDERAL INLAND REVENUE SERVICE, SOKOTO STATE) CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The rate of financial abuse in the Nigerian public sector has reached a worrying and dangerous point since 1960 (Independence).Since the creation of the modern public administration in the country, … Read more
EVALUATING LOCAL GOVERNMENT CODE OF ACCOUNTING PRACTICES AND FINANCIAL REPORTING (A CASE STUDY OF OHAUKWU LOCAL GOVERNMENT AREA, EBONYI STATE) CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Financial reporting as an element of financial accountability is very significant in ensuring proper use of public finances for providing social services. Faridi and Nazar (2013) point out that the … Read more
IMPACT OF ACCOUNTING AND FINANCIAL CONTROL SYSTEM ON PUBLIC SECTOR FUND MANAGEMENT (A CASE STUDY OF EBONYI STATE UNIVERSAL BASIC EDUCATION) CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Public sector is the sector of the economy established and operated by government and its agencies as distinguishable from the private sector. Public sector accounting on the other … Read more
IMPACT OF CORPORATE GOVERNANCE ON PUBLIC CONFIDENCE IN FINANCIAL REPORTING (A CASE STUDY OF UNILEVER PLC, LAGOS STATE) CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY The preparation of stewardship report from the accounting point of view is the role of management, who oversees the affairs of the business organization on behalf of the owners usually … Read more
CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Globally, Small and Medium-Scale Enterprises (SMEs) play crucial roles in the support of both developed and developing economies. About 75% of the work forces in Europe are employed by SMEs (Rathnasiri, 2014). The dynamic role of SMEs in developing countries cannot be overemphasized. These enterprises have been recognized … Read more
IMPACT OF VALUE ADDED TAX ON THE PERFORMANCE OF CORPORATE ORGANIZATIONS IN EBONYI STATE (A STUDY OF A CORPORATE ORGANIZATION IN THE STATE) CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY In the last half-century, the Value Added Tax (VAT) has been widely implemented in many parts of the world. This popularity can be explained by the … Read more
CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY The adoption of a common monetary policy is part of the process of economic integration. It has to do with member countries giving up their independent monetary policies to have a common central bank responsible for the conduct of monetary policy for the member states. The direct economic cost from … Read more
ROLE OF COMMERCIAL BANKS IN FINANCING SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA: CASE STUDY OF LAGOS STATE CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Small and Medium Enterprises (SMEs) have been recognized as a driving force for economic growth in any nation. They are also perceived as the key to Nigeria’s economic growth, poverty alleviation, … Read more