AN EMPIRICAL STUDY OF ECONOMIC AND BEHAVIORAL DETERMINANTS OF TAX COMPLIANCE

CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF THE STUDY Tax is a major source of government revenue in any planned economic system. However, the extent to which taxpayers comply with the stipulated tax laws, thereby avoiding the need for aggressive tax planning by the government by reducing the level of recorded tax avoidance and evasion … Read more

AN OVERVIEW OF FORENSIC ACCOUNTING IN NIGERIA

AN OVERVIEW OF FORENSIC ACCOUNTING IN NIGERIA, EVIDENCE FROM THE BANKING INDUSTRIES CHAPTER ONE INTRODUCTION 1.1 Background of the Study Financial irregularity is a severe problem of concern globally. It is the major concern to developing nations. It is so endemic that fraud and corruption is gradually becoming a normal way of life. Financial irregularities … Read more

ANALYSIS OF TAX MORAL AND TAX COMPLIANCE IN NIGERIA

CHAPTER ONE INTRODUCTION 1.1 Background to the Study The subject of taxation has received considerable intellectual and theoretical attention in the literature. Taxation is one of the most volatile subjects in governance both in the developing and developed nations. Tax refers to a “compulsory levy by a public authority for which nothing is received directly … Read more

AN EVALUATION OF THE IMPACT OF REGULATORY BODIES

AN EVALUATION OF THE IMPACT OF REGULATORY BODIES IN DEVELOPING A VIABLE AND SUSTAINABLE CAPITAL MARKET CHAPTER ONE INTRODUCTION 1.1 THE BACKGROUND OF THE STUDY The economic growth and development of any economy largely depend on the ability to raise capital through the capital market. The Nigerian stock exchange is a place where the enormous … Read more

ANALYSIS OF SOURCES AND USES OF FUND IN GOVERNMENT INSTITUTIONS

CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND TO THE STUDY Money is an organization tool which is used for proper management, control and co-ordination. Economically, it is said to be scare in supply and the scare nature of it makes it necessary for good and effective management. Every organization whether small or large, requires good Accounting … Read more

ASSET RETIREMENT OBLIGATIONS IN UPSTREAM PETROLEUM INDUSTRY

ASSET RETIREMENT OBLIGATIONS IN UPSTREAM PETROLEUM INDUSTRY: ISSUES AND ACCOUNTING FRAMEWORK CHAPTER ONE INTRODUCTION 1.1 Background of the Study Petroleum is presently one of the most important and valuable natural resources of Nigeria. It is exploited in many ways that maximizes its benefits to the nation. Nigeria receives a fair share of profits derived by … Read more

Celebrification and Blogosphere. A Narrative of Social Media Portrayal of Celebrities

Celebrification and Blogosphere. A Narrative of Social Media Portrayal of Celebrities Abstract This study is on Nigerian audience perception of social media portrayal of celebrities using Funke Akindele as a case study. A concurrent mixed research methods were used to execute the work. Survey and textual analysis were used under these methods. Questionnaire was designed … Read more