The Implication Of Nigeria Value Added Tax (VAT) On The Payers

THE IMPLICATION OF NIGERIA VALUE ADDED TAX (VAT) ON THE PAYERS. (A CASE STUDY OF ENUGU STATE.)

VALUE ADDED TAX DEFINED

Value added tax has been given various definition by various tax professional , expert and tax institution . The aim of this chapter is to review related literature as written by the mentioned tax concerned persons on VAT and matters relating to it. [Read more…]

Company Income Tax in Nigeria and How It Effects Investment Decisions

Company Income Tax in Nigeria and How It Effects Investment Decisions

Nature of Taxation

Company Income Tax in Nigeria – Tax was described and not defined in the statues, but according to Cambridge International Dictionary of English, tax is defined as an amount of money paid to the government usually a percentage of personal income or company profit. Okezie (2003) defined taxation as a way of making persons, individuals, companies contribute money through legalized levies [Read more…]