Project topic and the material for nigerian students – educational services – nigeria electricity research centre

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Taxation is a major instrument for the conduct of public policy. This is true for both developed and gas jet size chart developing countries. Taxation is known to accomplish a number of objectives revenue generation for government, economic stabilization and income re-distribution. Taxation as an instrument of public policy is essentially concerned with the manipulation of financial operations of both the government anti private sectors with a view of furthering certain economic objectives.

In Nigeria these economic objectives includes the attainment of appreciable level of full employment, avoidance of excessive inflation, achievement of satisfactory balance of payment position. Appreciable increase in the national income and a reduction of extreme inequality among the citizens, provision of other essential necessities of life like water, school building of bridges roads and others.

The question now arises, How does the finding of these activities come about? The government can only discharge these duties by generating enough revenue to provide enough finance for the accomplishment of these tasks ahead and the Board of Internal Revenue is by law charged with the responsibility for assessing, collection and accounting of all taxes in Enugu State.

The government to the individual and payable to the economic and social responsibilities define taxation as a compulsory levy. In Simon’s income tax (1852) Lord Maccnaghten quoted “ Income tax is a on income. Its not meant to be tax on anything else”. Dalton (1954:23) defined tax as a compulsory contribution imposed by a public authority irrespective of service rendered in return. Income tax astrid y gaston lima reservations law and practice by Njokamma. CA. Defined income tax as a creative of statute. In interpreting its provisions. “ No equity, no intendment” or anything else should be implied. The clean terms of the law should be applied but no necessarily restricted against the revenue.

The absence of well-organized and locally controlled money markets for borrowing has faced private sectors in most developing countries especially Nigeria to rely primarily on fiscal measures to mobilize domestic monetary resources for fund generation. For instance if profits of taxation, the marginal efficiency of investment will decline and consequently a fall in investment is observed. On the other hand if profit of investment are increased through low tax rate the marginal efficiency of investment will in investment is observed.

However Duke Man (1962 P .462) said that for an effective tax system that encourages investment, has to some extent be based on high rates, a fact peculiar with the paradox of investment stimulating taxation, and as well discrimination gas in babies treatment, so long as it is significantly qualitative and psychologically substantial. This suggestion electricity projects for class 12 may not augur well for investment activity where retained profits and savings form the buck of capital formation.

Realizing the importance to finance as the train wires of economic growth the government initiates financial policies through annual budgets and tax laws to fund and provide necessary extension services for these business enterprises and also through several government financial policy, ensures adequate financing of small scale enterprise.

We are now convinced that of all these source of revenue by government that tax contributes the largest proportion. With charges in these considerations above attention have been focused on the fiscal policy best suited to the economic development of the country. As part of the search for desirable fiscal policies high consideration is placed on the value of goods and services payable by the final consumers. The collections of this tax are accountable to the federal government by the federal wand Revenue, while a reasonable percentage is given to the state where VAT is collected from.

Nevertheless the implementation of various government measures the their effects are most times, at variance with the objectives of government. Some of the revenue collection agencies are either ill equipped to carry out their functions effectively or equipped with personal of dubious character who trust laudable objectives of the government. Most tax papers don’t pay willingly, some take laws into their gas tax in ct hands to either evade or avoid tax wile others collide with some tax official as well as employ the services of tax experts to explore the tax loophole. As a result of such ill activities towards taxation electricity flow chart there is always a short fall in the government-projected revenue.

In view of the importance to taxation as a principle source to government funding as well as a powerful instrument in the conduct of public policies. This study is aimed at exploring all avenues of tax collection in Enugu State and the performance of the Enugu State Board of Internal Revenue to keep the flag flying in support of the topic to the study that taxation is a major source of government funding.

There is deficit in planning, control and Adequate information flow of Tax collection generally. Since the government financial policy and objectives is to ensure adequate fund and conducive environment for the people’s satisfaction through progressive taxation and other fiscal measures designed to end the rapid growth and development of the society for the benefit of the citizenry.

It is therefore necessary that these avenues of fund are solidified. But on the other way round the implementation of the government taxation policy and the realization of the taxation goal most a times run at variance with the policy outlined in the annual budget as well as the tax laws provisions. Many individuals as well as organization see taxation policy as being harsh and unfavourable electricity and magnetism worksheets middle school. They argue that while few enterprises especially large company continues to benefit from the government support through grants, Subsidies and other tax incentives. Others find the policies unbearable as a result any little opportunity by such people to evade or avoid tax is highly utilized.

Cooperative has been in existence since the early days of industrial revolution in the Great Britain between the 18th and 19th centuries, it is a device adopted by the suffering class during industries revolution to amend their condition, and we cannot over-emphasize the role cooperative plays in the generation of employment, improving the people’s standard of living and poverty eradication.

Unemployment could be referred to as any factors of production which is not active and gas oil ratio for leaf blower have not been utilized for production. It is an age-long problem and has hindered development. It is crowned with a lot of problems caused by human and nature, and to a great extent, this has been responsible for the poor performance of the some sector of the economy, especially in our country, Nigeria.

In this work, we are looking out to see the roles of cooperatives in the generation of employment opportunities in Awka South Local government Area, Anambra State. All over the world in less developed countries, millions are unemployment forces are without paid employment. The role of cooperative in the creation of employment has attracted the intellectual thoughts of many policy makers and other educated elites in developing nations since their attain of political independence.

Management for and managing human resources are emerging as an increasingly important determinant of organizational efficiency. As organizations evolve, the complexity of the environments they operate on requires much dependence on the people that make static electricity review worksheet up the organizations. A very important aspect of managing effectively the staffing process is human resources management and organization performance. Human resource management and organization performance could be defined as a strategy for the acquisition, utilization, improvement and retention of enterprise human resources. People represent the most flexible resource available to the managers in organization the Securities and Exchange Commission. The purpose of human resources management and electricity equations physics organization performance in public sector is to provide for the continuous and proper staffing of the organization. Deploying people in right numbers with the right skills and in the right place is fundamental to success in organization.

Human resources management and organization performance includes an analysis of the levels of skills in the organization, an analysis of current and expected vacancies due to retirement discharges, transfers, promotion, sick leaves, leaves of absence, training, or an analysis of current and expected expansions or curtailment in the departments. Plans are then made for internal shifts or cutbacks in human resources, for training and development of present employees, for advertising openings, or for recruiting and hiring of new people with the appropriate qualification or for all these approaches