THE ANALYSIS OF THE IMPACT OF VALUE ADDED TAX ON REVENUE GENERATION IN NIGERIA

Abstract This project work “The Analysis of the Impact of Value Added Tax in Revenue Generation in Nigeria (2000 – 2009)” was necessitated by the need to assess the performance of Value Added Tax and ascertain it impact on revenue generation in Nigeria. It focused on the effect of VAT on vatable persons especially as … Read more

TAX PLANNING AND INFORMATION CONTENT OF TAXABLE INCOME OF LISTED COMPANIES IN NIGERIA

Abstract This study is on tax planning and information content of taxable income of listed companies in Nigeria. The total population for the study is 200 staff of federal Inland Revenue service Uyo, Akwa Ibom state. The researcher used questionnaires as the instrument for the data collection. Descriptive Survey research design was adopted for this … Read more

RELEVANCE OF ACCOUNTING ETHICS TO ACCOUNTING EDUCATION

Abstract This study examines the relevance of accounting ethics in accounting education. The accounting profession is being threatened because of high expectations from the public and their beliefs that embezzlement, bribery and corruption have become prominent in our society including the accounting profession. The broad objective of the study is to find out the significant relationship … Read more

PROSPECT AND CHALLENGES OF TREASURY SINGLE ACCOUNT IN A DEVELOPING ECONOMY

Abstract This study examined the nature, origin, challenges and lesion for Nigerian experience of the Treasury Single Account. According to the adoption of a Treasury Single Account (TSA) by the federal and some state governments is seen by many as aimed at plugging loopholes in the Nigerian Financial System. The total population for the study … Read more

INTERNAL CONTROL SYSTEM IN A COMPUTERIZED ACCOUNTING ENVIRONMENT

Abstract This study is on internal control system in a computerized accounting environment.  The total population for the study is 200 staff of ministry of finance, Uyo, Akwa Ibom state. The researcher used questionnaires as the instrument for the data collection. Descriptive Survey research design was adopted for this study. A total of 133 respondents … Read more

IMPORTANCE OF ACCOUNTING TO NON PROFIT MAKING BUSINESS

Abstract This study is on importance of accounting to non profit making business. The total population for the study is 200 members of selected churches in Awkunawna, in Isiagu local government of Enugu state. The researcher used questionnaires as the instrument for the data collection. Descriptive Survey research design was adopted for this study. A … Read more

IMPLICATIONS OF TREASURY SINGLE ACCOUNT ON BANKING SECTOR OF NIGERIA AND THE ECONOMY AS A WHOLE

Abstract This study is on Implications of treasury single account on banking sector of Nigeria and the economy as a whole The total population for the study is 200 staff of CBN in Akwa Ibom state. The researcher used questionnaires as the instrument for the data collection. Descriptive Survey research design was adopted for this … Read more

IMPACT OF THE ADOPTION OF IPSAS ON THE ACCOUNTABILITY OF PUBLIC FUND IN NIGERIA

Abstract This study evaluated the impact of International Public Sector Accounting Standard (IPSAS) on the accountability of public fund in Nigeria which results in reliability, credibility and integrity of financial reporting in public sector organization in Nigeria. The purpose of this study is to ascertain the impact of IPSAS on reliability, credibility, and integrity of … Read more

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