59 Pages • Chapter 1-5

ABSTRACT The objective of this study is to examine tax collection for economic growth in an inflationary based economic system. It is based on this note that research was carried out to examine the impact of inflation and taxation on the economic growth in Nigeria and to know the relationship between inflation, taxation and economic growth in Nigeria. Relevant data were collected through the questionnaire administered; these data were analyzed through the use of simple random techniques. Hypothesis was tested at 95% level of significance, and result was in favour of the alternative hypothesis (Hi) which state that there is significant relationship between adequate revenue generated and economic development at the local government and that there is significant relationship between taxation impact and economic development at the local government.. We therefore recommended that that tax administrative loopholes should be plugged for tax revenue to contribute immensely to the development o

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ABSTRACT This project research work review the challenges of taxation as sources of government revenue in Kebbi State for the provision of social amenities, as the topic covered tax office BirninKebbi, the research of tax office BirninKebbi (BIR), as well as type of taxes concerned with effect from February 2013 to death, as there is also storage of financial resources. The scope of this study covers only the administrative staff of Kebbi State Internal Board of Revenue. The senior staff from grade level 10 and above, will be considered. Tax laws in Nigeria are complex and difficult for the common taxpayers to understand, and in some cases they problematic for literate officials to understand. In addition to lack of understanding, many tax payers are unaware of the existence of certain taxes. This couple with lack of information, laziness of the official, uncooperative tax payers and habit of quick fix-solutions encourages the use of the best judgmentapproach. This may be a manifestati

45 Pages • Chapter 1-5

The research was aimed at finding out the problem and solution of personal income tax as sources of government revenue, problems and prospects “ A case study of Kebbi State ” . The project was divided into five chapters which deal with introduction, the problem of the study, method of the study, findings and recommendation. The major objective of this study is to create the means of getting tax revenue from the state so as to create employment, the major findings of the study is that most of the tax payer evade tax, based on the finding of the study the following recommendation were to made by the board of internal revenue should make amendment on how to encourage the tax payer in paying their tax.  The primary and secondary data are the sources of data collection. The primary source of data collection include face to face interview and administration of questionnaire. The secondary source of data collection is the use of library research. Library research here referred to reading from

45 Pages • Chapter 1-5

Abstract: This research is based on “ Impact of Multiple Taxation on performance of Small/Medium scale Enterprises in Birnin Kebbi metropolis. The study focused on finding the changes in the operations of Small/Medium scale Enterprises prompted by imposition of multiple taxation. Therefore, the objective of this study is to identify theeffect of the multiple taxation on the performance of small and medium enterprises in Birnin Kebbi, and to find out relationship between the multiple taxation and performance of small and medium scale enterprise in Birnin Kebbi. Descriptive statistics was used to study the data collected for this work through a well-structured questionnaire. The study shows there is impact on the performance of small and medium scale enterprises in Birnin Kebbi . Keywords: Multiple taxation, performance, small/medium enterprises There are two main sources of data; primary and secondary sources of data. For the purpose of this study, primary source of data will be used in

46 Pages • Chapter 1-5

The project work intends to evaluate tax administration in Nigeria with a case study of Kebbi State board of internal revenue Birnin Kebbi. Questionnaires and personal interview were used to obtain data. The main objective of the study is to examine the whether the organization administer taxes directly, to investigate if tax authority have record of all paper, to oversee whether the tax authority collect taxes, to see if the tax officers be supervised by the manager. The study finds out that, tax is not properly collected in the centre, it is supposed to be elected. It was also finds that the factor which lead to the lower collection of tax in the federal government realized an effective supervision on the collector there creating room for diversion. In view of the research findings, the following Board of internal revenue division should seek the support of all other government department for the purpose of supplying necessary information and collection of tax where necessary. The bo

45 Pages • Chapter 1-5

Abstract : The research was aimed at finding out the problem and solution of personal income tax as sources of government revenue, problems and prospects “ A case study of Kebbi State ” . The project was divided into five chapters which deal with introduction, the problem of the study, method of the study, findings and recommendation. The major objective of this study is to create the means of getting tax revenue from the state so as to create employment, the major findings of the study is that most of the tax payer evade tax, based on the finding of the study the following recommendation were to made by the board of internal revenue should make amendment on how to encourage the tax payer in paying their tax. An effective tax system ought to satisfy the twin purpose of raising  maximum revenue at minimal cost and at the same time encouraging  production. In an effectively managed tax system, the two purposes are  not irreconcilable provided that the beneficial effects of Governmenta

47 Pages • Chapter 1-5

ABSTRACT The Treasury Single Account (TSA) was recently implemented fully in the Nigerian economy by the present government in order to ensure prudence and probity in the management of financial resources. With the TSA government expects to block all loopholes and leakages of financial resources of the government and also ensure a robust financial management system. The paper therefore provides the conceptual meaning of the TSA and also gives its expected benefits to the economy of Nigeria such as enhance system of financial management and control, unification of various Accounts of government, reduction of the costs of government borrowing and ensuring of optimum utilization of government financial resources. The paper also analyses the objectives of the TSA systems and its various Accounts such as TSA main account, Subsidiary Account, ZBAs, Transit and Impress Account among others. The paper finally discusses the prospects of the TSA system and its challenges and concludes that the s

45 Pages • Chapter 1-5

ABSTRACT The study investigated and sought to establish the relationship between internal control systems and financial performance in Technical Training Institutions in Nigeria .Internal controls were looked at from the perspective of Control Environment, Internal Audit and Control Activities whereas Financial performance focused on Liquidity, Accountability and Reporting as the measures of Financial performance. The Researcher set out to establish the causes of persistent poor financial performance from the perspective of internal controls. The research was conducted using both quantitative and qualitative approaches using Survey, Correlation and Case study as Research Designs. Data was collected using Questionnaires as well as review of available documents and records targeting basically Finance Officers, Heads of Departments, Management Committee members and Finance and Accounts staff as respondents from a population of 37 Technical Training Institutions in Nigeria . Data was analy

62 Pages • Chapter 1-5

The study investigated and sought to establish the relationship between internal control systems and financial performance in Technical Training Institutions in Nigeria . Internal controls were looked at from the perspective of Control Environment, Internal Audit and Control Activities whereas Financial performance focused on Liquidity, Accountability and Reporting as the measures of Financial performance. The Researcher set out to establish the causes of persistent poor financial performance from the perspective of internal controls. The research was conducted using both quantitative and qualitative approaches using Survey, Correlation and Case study as Research Designs. Data was collected using Questionnaires as well as review of available documents and records targeting basically Finance Officers, Heads of Departments, Management Committee members and Finance and Accounts staff as respondents from a population of 37 Technical Training Institutions in Nigeria . Data was analyzed usin

59 Pages • Chapter 1-5

ABSTRACT The major causes of the bank failure are fall in the bank assets value below the market value of bank liabilities, structural changes in the economy, social and political, inconsistencies in regulatory and macroeconomic policies, bad management, lack of experience personnel, insufficient capital, excessive branch expansion, non-compliance with banking regulations, unfair competition among foreign banks, incidences of fraud and lack of proper internal control measures. Most of the bank failures were resolved mainly through self-liquidation. However, audit quality is an essential element in preventing the failure of banks in Nigeria because an objective quality audit forms the basis for confidence on the credibility and integrity of financial reports which is extremely important for efficient-functioning of financial institution. The absent of well efficient audit quality practice can leads to bank failure such as the case of Union Bank Plc, Afribank Nigeria Plc, Intercontinenta

61 Pages • Chapter 1-5

ii ABSTRACT The project had studied the Point of Sales (POS) as an enabling tool for a cashless society; using the Kebbi State society as a case study. It is the major aim of this study to investigate the effet of POS machine as an impetus to cashless banking environment. It had adopted a descriptive research design, hence the use of primary source of data collected directly from people in Kebbi State. The weighted mean score was used for analysis of data. The study concluded that even with the introduction of the POS, there has been persistent complaint from customers as regards its operations in Nigeria. The limited development of POS by banks has remained a major constraint to its use in Nigeria leaning to persistent complaint from customers. The study therefore recommended that a collective effort is needed to achieve this objective of cashless society. And all stakeholders are encouraged to ensure the success of the program as CBN maintains an active engagement with all to ensure

54 Pages • Chapter 1-5

The purpose of the study was to examine the impact of accounting information systems on investment decision of cement company in Nigeria. Descriptive method was used where questionnaires were distributed the respondents for data collection addition to that, the findings show that in order to make appropriate investment decisions for adequate understanding of the financial information presented in financial statements, the interested parties to financial statement must have an in-depth understanding of the items contained in the financial statements. For this reason, the interpretation of accounts was considered a major aspect of the study and the items in the financial statement s were analyzed and explained for the purpose of those who have little or no knowledge of such statements. The two major financial statements are balance sheets and profit and loss accounts. Based on the findings it can be also concluded that financial statement has an impact on investment decisions as this wil