The Nigerian Tax System has undergone significant changes in recent times. With the help of various studies and research done by tax experts, tax laws are being reviewed with the aim of repelling outdated provisions and simplifying the main ones. Under current Nigerian law, taxation is enforced by the 3 tiers of Government, i.e. Federal, State, and Local Government with each having its sphere clearly spelt out in the Taxes and Levies. Adam smith (1976) in his book said that ‘tax is a abilit... read more

One of the greatest threats to economic and political development of any nation is corruption (Mohammed, 2013). Corruption has been identified as one major obstacle militating against rapid growth and development of the Nigerian economy (Nagari, Umar & Abdul, 2013). It undermines good government, fundamentally distorts public policy, leads to the misappropatriation of resources, harms the private sector and private sector development, and particularly it hurts the poor (Ajao, Dada & Olaoye, 2013... read more

Every government and most especially those in the developing economies are concerned about the economic growth of their nation. As a result, they put in much effort to achieve higher rate of economic growth and raise the standard of living of its citizens. The critical issue has been how to attract investors and generate the needed resources domestically using tax instruments that are least harmful to both the government and the investors. This will obviously involve reforming the tax system ... read more

In the era of post colonialism, Nigeria has at one time or another, embarked upon certain policies that have political economic implications. For instance, from 1960 to date, Nigeria has introduced indigenization and nationalization policy, operation feed the Nation (OFN), Austerity measure, structural adjustment programme (SAP), Deregulation of oil sector, Resource control Privatization and commercialization of public enterprises to mention but a few. The critical question here remains. How man... read more

Agriculture, in whatever form it comes or exists-food and cash crops production, livestock, poultry, animal husbandry, hunting and Horticulture-has its roles to play in any Nations Economic growth and devolvement is crucial. Among these roles are sources of food for the growing population, raw material for the manufacturing sector, reduction of inflationary pressure, earner of foreign exchange, empowerment of the labour force, source of income and savings for the farmer and improvement in their... read more

A Budget is commonly understood as the focus by a government of its expenditure and revenue for a specific period of time. The general budget can be defined as a government plan for revenue and expenditure for the coming fiscal year. According to Prof. Udabah S I, budgeting has been in operation in Nigeria and indeed other countries for a fairly long period, to assist in policy making and planning and also, to provide the basis for controlling income and expenditure. To him, the maj... read more

In the Southeastern Asia, Malaysia is located and the capital city of Malaysia is Kuala Lumpur. There are two parts in the Federation of Malaysia. There are Peninsular Malaysia and East Malaysia that also known as Malaysian Borneo. There are 11 states in Peninsular Malaysia while there are consists of 2 states in East Malaysia. The economy of Malaysia is an open economy. If anything happens in global such as financial crisis, it was affected economy of Malaysia. The economic activities involv... read more

Majority of people with particular reference to the elite will be wondering why the inadequate human resources on the performance of government establishments. A research supply will sound like asking an obvious question what are the causes of the inadequate human resources on the performance of government establishments. Given some answers to the above question I will start by first emphasizing the importance of human resources in every economy. Trended French described human resources as consi... read more

However, monetary policy as a technique of economic management to bring about Sustainable economic growth and development has been the pursuit of nations and formal articulation of how money affects economic aggregates dates back the time of Adams Smith and later championed by the monetary economists (Balogun, 2007). Since the expositions of the role of monetary policy in influencing macroeconomic objectives like economic growth, price stability, equilibrium in balance of payments and host of ot... read more

An information system (IS) can be viewed essentially as a social system with some technological elements (Land, 1994; Soriyan, et al. 2001). This indicates a shift from an initial techno-centric focus to a more integrated technology, management, organization and social focus (Elliot and Avison, 2005). It also emphasizes the application of technologies and the interactions between people and organizations and the technology. These interactions, the processes or order needed and the governance str... read more

Nigeria is a nation blessed with abundance of natural resources; over the years the oil and gas sector has being the major contributor to the nation’s economy since the deviation from agriculture. Among all the states in Nigeria, those states under the Niger-delta region are the pivot behind the national power in the oil and gas sector. Over the years the region has suffered environmental degradation and charges of marginalization in the provision of employment, patronage and ancillary cont... read more

Fraudulent activities, economic mismanagement, corruption, lack of accountability and transparency have been the bane of the economy. Fraud and criminality remained elusive and therefore brought inefficiency in the system, especially in the public sector. This menace lead to the establishment of EFCC in 2002 by an Act of the National Assembly which was later amended in 2004. It was borne out of the determination of the Federal Government to root out corruption and sanitize the Nigerian econom... read more

Cooperative has been the bedrock of promoting women through its numerous income-yielding ventures that will stimulate the economic status of women. According to International Cooperative Alliance, Cooperative Enterprise is a business that is organized with the sole aim of satisfying the interest of members. The central focus is not the maximization of profit like other businesses but to ensure that members socio-economic needs are met through cooperative promotion. According to Ijere (1991) c... read more

The need of Agricultural marketing arises with the production of excess, over and above consumption. This related to the concept of marketable surplus which is defined as the proportion of the total output that is available for sale after satisfying the producer. Consumption seed for next seasons planting. There is however, an exemption in this concept; as certain agricultural commodities are produced for meeting specific population need, this kolanut is widely grown in the Southern part of the ... read more

From the beginning of mankind, man has been engaged in a continuous battle to liberate himself from the shackle condition of life called poverty. Consider the following situation. A. A destitute is begging for alms at Public Park to buy food from a nearby food stand. B. A young university trained professional lost her job a few months ago and her bills are mounting because she is still employed. C. An investor is unable to pay his children’s school fees this semester because his ex... read more

Cooperative is a voluntary organization that is established within the people with common interest in cooperative there are some principles that guided the operation of cooperative business as stated by (ICA 1995). The first among the seven (7) principle is voluntary and open membership which is the area of consideration in this study. The principle require that membership of any cooperative society should be left open to new intending members without any artificial restriction it means that ... read more

This research work focuses on how cooperative thrift and credit societies influence or enhance member’s living standard. Unlike other cooperative society, thrift and credit societies are formed with the aims of improving the standard living of their members. Thrift and credit societies started from Germany by Fredrick Wilhelm Raifferson in the year 1818, Raifferson is therefore regarded as the father of modern cooperative thrift and credit society. Thrift and credit society are mostly fo... read more

Working capital management in cooperative business is concerned with the management of the enterprise current account which encompasses current asset and current liabilities. The management of Working Capital in Cooperatives is one of the most special aspects of industrial overall financial management. If the cooperative enterprise cannot maintain a satisfactory level of working capital, it is likely to become bankrupt. The current asset of the cooperative enterprise should be large enough to co... read more

There are many definitions of cooperatives but for the purpose of this research work. We define Cooperatives, I.C.A. (1995) as “An autonomous association of persons united voluntarily to meet their common economic, social, and cultural needs and aspirations through a jointly owned and democratically controlled enterprise. While Babcolle, H. B. said “A corporative is a legal, practical means by which a group of self selected persons seek to improve their economic position in a competitive soc... read more

Cooperatives are classified as one of the business organizations but operate in a special way different from all other forms of business enterprises. The distributive nature of cooperative provided that they must be owned, used and controlled by their members. In view of this, cooperatives are organized and managed through the system of large or small, multipurpose or single purpose and central or federal. All these systems put together are under direct coordination and supervision o... read more