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The Meaning of Work from the Nigerian Perspective

By Oluseyi Aju, Johnson J. Orugun. Phd, et al

The Meaning of Work from the Nigerian Perspective

Published: 22/02/2013

Tags: Work, Self, Value, Orientation, Motivation, Belief, Oluseyi Aju, Johnson J. Orugun.

Size: 284.61KB

An Examination of the Impact of Terrorism on Small and Medium Scale Enterprises’ Mortality Rates and Standard of Living in the Northern Region of Nigeria

By E. V. Okpanachi, A.t. Nafiu, et al

An Examination of the Impact of Terrorism on Small and Medium Scale Enterprises’ Mortality Rates and Standard of Living in the Northern Region of Nigeria

Published: 04/08/2014

Tags: Terrorism, Small and Medium Scale Enterprise, Development, Living Standards, Insecurity.

Size: 141.69KB

A STUDY OF THE ACTIVITIES OF FASHTMON JACFARIYAH AND THEIR IMPARTS IN THE CONTEMPORARY NIGERIAN SUFISTS

By Sheu Hisa Tijani

A STUDY OF THE ACTIVITIES OF FASHTMON JACFARIYAH AND THEIR IMPARTS IN THE CONTEMPORARY NIGERIAN SUFISTS

Published: 02/09/2014

Tags: FASHTMON JACFARIYAH, CONTEMPORARY NIGERIAN SUFISTS.

Size: 54.29KB

The Role of Nigerian Universities in the Preservation of the Arabic Manuscripts

By Abdullahi, Mohammad Jamiu

The Role of Nigerian Universities in the Preservation of the Arabic Manuscripts

Published: 08/09/2013

Size: 631.85KB

DYNAMICS OF LEADERSHIP CRISES IN JACFARIYYA

By Ksu

DYNAMICS OF LEADERSHIP CRISES IN JACFARIYYA

Published: 08/08/2012

Size: 46.41KB

دراسة تحليلية لقوافي ديوان تزيين الورقات للشيخ عبد الله بن فودي

By Mohammad Jamiu Abdullahi

دراسة تحليلية لقوافي ديوان تزيين الورقات للشيخ عبد الله بن فودي

Published: 03/02/2013

Tags: Mohammad Jamiu Abdullahi, دراسة تحليلية لقوافي ديوان تزيين الورقات للشيخ عبد الله بن فودي.

Size: 332.12KB

من أعلام الأدب العربي النيجيري المعاصر: إسهامات الشيخ عبد الله بن فودي في تطوير اللغة العربية وآدابها

By محمد جامع عبد الله Arabic, and قسم الدراسات العربية والإسلامية, جامعة ولاية كوغي

من أعلام الأدب العربي النيجيري المعاصر: إسهامات الشيخ عبد الله بن فودي في تطوير اللغة العربية وآدابها

Published: 01/09/2014

Tags: arabic, من أعلام الأدب العربي النيجيري المعاصر: إسهامات الشيخ عبد الله بن فودي في تطوير اللغة العربية وآدابها.

Size: 380.64KB

how_to_eradicate_fraud_in_Tax_system

By Ksu

how_to_eradicate_fraud_in_Tax_system

Published: 07/08/2017

Tags: tax, fraud.

Size: 28.68KB

ANTIMALARIAL DRUG RESISTANCE

By Ksu

ANTIMALARIAL DRUG RESISTANCE

Published: 07/02/2017

Tags: Antimalarial Drug Resistance, •In vivo tests •In vitro tests •Animal model studies,Molecular techniques,Case reports and passive detection of treatment failure

Size: 335.94KB

APPRAISAL OF TAX ADMINISTRATION IN KOGI STATE

By Joseph Femi Adebisi Phd

APPRAISAL OF TAX ADMINISTRATION IN KOGI STATE

Published: 01/06/2010

Tags: Joseph Femi Adebisi, revenue, tax, kogi, state board, paye, earnings licence.

Size: 182.72KB

COMPLIANCE WITH INTERNATIONAL FINANCIAL ACCOUNTING REPORTING STANDARDS 4 (IFRS 4) BY INSURANCE COMPANIES IN NIGERIA

By Abubakar Yusuf

COMPLIANCE WITH INTERNATIONAL FINANCIAL ACCOUNTING REPORTING STANDARDS 4 (IFRS 4) BY INSURANCE COMPANIES IN NIGERIA

Published: 07/08/2017

Tags: Abubakar Yusuf, business, IFRS 4, accounting, audit, insurance, firms.

Size: 46.05KB

IMPLICATION OF HIGH OR LOW VAT RATE ON THE ECONOMY OF THE NATION, NIGERIA VAT RATE OF 5% AND IT EFFECT ON OUR ECONOMY.

By Abubakar Yusuf

IMPLICATION OF HIGH OR LOW VAT RATE ON THE ECONOMY OF THE NATION, NIGERIA VAT RATE OF 5% AND IT EFFECT ON OUR ECONOMY.

Published: 07/08/2018

Tags: Abubakar Yusuf, Employee, VAT (value added tax), administration, government, economic, sustainable development

Size: 131.50KB

ASSIGNMENT ON THE INFORMAL SECTOR OF NIGERIA ECONOMY

By Abubakar Yusuf

Taxing the booming informal sector presents the hope of generating extra income to make up for the deficit in tax revenues, yet (as you would find), this is not without its problems. Most African countries are losing out on this crucial source of revenue yet it contributes greatly to their GDPs. There seems to be a consensus that African governments and their tax authorities would have to work around the clock to bring the informal sector into the tax bracket. Efforts by governments to widen the tax base will greatly increase revenue leading to a reduction in the reliance on donor funding and also in incidences where governments are forced to increase taxes on basic commodities. But a large chunk of this sector continues to slip through the noose of tax authorities, even as governments grapple with the complex problem of how to avoid this. Some recommendations have been put forth in the highlighted cases, on how to address this issue. What then is this tricky informal sector? In layman terms, the informal sector can be defined as income generating enterprises that operate on small scale using simple skills and are not tied to any government regulations. The difference with the formal sector is mainly the regulation bit. The informal sector mainly operates on small scale on a subsistence level with fewer employees, though most are really just self- employed individuals. The International Labour Organisation (ILO) thus defines the informal sector as one characterized by ease of entry, reliance on indigenous resources, family ownership of enterprises, small scale of operation, labour-intensive and adapted technology, skills acquired outside the formal school system, and unregulated and competitive markets. When talking of the informal sector the first picture that comes to mind for many is the micro and small business such as hawkers and street vendors. The truth however is that the informal sector in Nigeria encompasses a wider section of the economy beyond the above mention group. Increasingly many Actors in the business sectors such as housing, public transport and other related service industry operate under the guise of informal sector purposefully to escape the tax net in Nigeria. Many of this business draw incomes much higher than those in the formal employment such as teachers and other civil service employees and yet do not pay the due taxes. Several methodologies are used to measure the informal sector, including statistical, household and operational (size and non-regulation) methodologies. According to Schneider (2002) the average size of the informal sector in Nigeria as a percentage of GDP was 42 percent in 2000, and accounted for 57.9 percent of the official labour force in Nigeria.
The benefits of taxing the informal sector are two-fold; it increases government revenue as well as recognizes the sector as a legitimate source of economic activity which in turn increases economic participation. This means that the sector will be included in economic infrastructure, service provision and other development initiatives all which in the long run, will spur economic growth. Taxing the informal sector is one of the ways of achieving tax justice in Nigeria. It is only fair for businesses to give back to the government that has contributed to creating an enabling environment for them to do business. It is hoped that this move could ease the burden on the formal sector which in many cases, shoulder the burden of tax revenue deficit.
A move to tax the informal sector will most likely encounter resistance, but when governments are more accountable to taxpayers through the provision of essential services such as water, sewerage systems and security, this resistance is likely to be significantly reduced. In my opinion, most of these enterprises pay fees to local authorities in the areas where they operate, so it shouldn’t really be hard to net them. This said, the cash-based system that leaves no paper trail makes it difficult for tax authorities to estimate exactly how much revenue is earned thus making non-compliance easy on the part of actors in this sector.
However, economists and tax experts have always confirmed that there is a big room to widen the tax base in the informal sector and therefore improve government revenue performance. It is unfortunate that the government endeavours to navigate in the informal sector by using formal tools. This research tries to spell out some strategies on how to ameliorate the difficulties associate with the problem of taxing the informal sector of Nigeria economy.

Published: 09/07/2016

Tags: Abubakar Yusuf, taxation, informal ssectors, income, tax revenues.

Size: 96.50KB

A BRIEF LOOK AT ETHICS IN ACCOUNTING PROFFESSION.

By Abubakar Yusuf

ABSTRACT
The role of Accounting Professional bodies in the enforcement of ethics has been a much-debated topic in public forum with countless international workshops and seminars dedicated to this pursuit over the cause of time. Players in the field of Accounting have been faced with numerous challenge and controversies which put to question the integrity of the whole profession, hence, the need for ethical codes of conduct to serve as the binding laws. Consequently, frequent amendments to these laws by the International Federation of Accountants (IFAC) have been ongoing for a long time now, although it has not been successfully accomplished in various instances. The main purpose of this study is to explore and describe the opinions of accounting practitioners in industry, organizations and consultancies about the possible role of accounting professional bodies in the process of enforcing ethics in the context of a developing country such as Nigeria. A qualitative research paradigm focusing on exploratory, descriptive and contextual data was selected. A mixed methods approach was adopted. The findings reveal that there are lapses in the enforcement of ethics by the accounting professional bodies. One of the main considerations of accounting practitioners is that more rigorous benchmarks be devised for the purpose of defining professionalism. This defining of benchmarks might well be one of the most pivotal roles that professional bodies can play in their effort to professionalize the field of accountancy. What also emerged was that an overwhelming majority of practitioners were strongly in favour of reorganising the current professional bodies so that they would have sufficient authority, power and legitimacy to legislate rules and regulations on behalf of practitioners and perform the functions necessary to promote and protect the wellbeing and reputation of the profession. The contribution of this study is important, as little empirical evidence exists with regard to professionalization of accountancy, particularly pertaining to the role of professional bodies during such a process.

Published: 01/08/2016

Tags: Abubakar Yusuf, accounting, proffessional bodies, ethics, forum.

Size: 112.50KB

IMPACT ASSESSMENT OF INTERNAL AUDIT ON THE PERFORMANCE OF PUBLIC SECTOR MANAGEMENT IN NIGERIA: A STUDY OF SELECTED STATES IN NIGERIA

By Stephen Ocheni, Ph.d.

IMPACT ASSESSMENT OF INTERNAL AUDIT ON THE PERFORMANCE OF PUBLIC SECTOR MANAGEMENT IN NIGERIA: A STUDY OF SELECTED STATES IN NIGERIA

Published: 01/11/2015

Tags: Stephen Ocheni, organisation, assessment of internal audit, performance of public sector, management, Nigeria, states, kogi, ksu.

Size: 117.06KB

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