TAXATION AS AN ALTERNATIVE TO DWINDLING OIL REVENUE IN NIGERIA

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY Nigeria is currently not enjoying the best of times. The country is presently suffering the adverse effects of the dwindling revenue from crude oil and gas sector, which today accounts for about 95 percent of its revenue. The fallen price of crude at the world market has …

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IMPACT OF IFRS DISCLOSURES ON ORGANIZATIONAL PERFORMANCE

CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY As the business world becomes closer in its financial and trade ties, many countries are moving towards International Financial Reporting Standards (IFRS), common accounting rules that define how transactions should be reported and what information should be disclosed in financial statements (IASB, 2007). This unitary set of …

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APPRAISAL OF THE CONTRIBUTIONS OF TSA IN BOOSTING TAX REVENUE IN NIGERIA

CHAPTER ONE 1.1Background To The Study The collection of Tax and other income constitute the fundamental source of revenue to government. According to (Olaoye, 2008), Tax constitutes a mandatory levy imposed by government on firms and individuals to facilitate the generation of revenue for the execution of government plans and programs. Therefore, successive government has …

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