scholarly journals Informal Sector and Tax Compliance: The Role of Associational Membership in South West, Nigeria

2018 ◽  
Vol 3 (1) ◽  
pp. 1-9
Author(s):  
AKEJU, Kemi Funlayo
Keyword(s):  
Informal Sector ◽  
Tax Compliance ◽  
South West

Family Courts and Human Security in South West Nigeria

2018 ◽  
Vol 5 (1) ◽  
Author(s):  
Janet Oluwaleye Monisola
Keyword(s):  
Domestic Violence ◽  
Violence Against Women ◽  
Physical Violence ◽  
Fundamental Rights ◽  
Secondary Sources ◽  
Family Courts ◽  
South West ◽  
The Family ◽  
Domestic Violence Against Women

The trend of violence against women in Nigeria has increased more than ever recently, with many women having been deprived of their fundamental rights. Violence against women in Nigeria includes sexual harassment, physical violence, harmful traditional practices, emotional and psychological violence, and socio-economic violence. This article investigates cases of domestic violence against women in South West Nigeria by assessing the role of family courts in the adjudication of such cases. Both primary and secondary sources of data were employed to examine incidents of violence against women and the role of the family courts in ensuring justice. The author employed both primary and secondary sources of data; the data gathered were analysed by frequency and simple percentages, while qualitative data were descriptively analysed. The article reveals the causes of domestic violence against women to include a cultural belief in male superiority, women’s lack of awareness of their rights, women’s poverty owing to joblessness, men seeking sexual satisfaction by force, women having only male children, the social acceptance of discipline, the failure to punish the perpetrators of violence, the influence of alcohol, and in-laws’ interference in marital relationships. It also reveals the nature of domestic violence against women. The research revealed that the family courts have played prominent roles in protecting and defending the rights of women. The author therefore recommends that the law should strengthen the family courts by extending their power to penalise the perpetrators of violence against women. 

The Role of Ecopedological Parameters in Management Sustainability of Banat Lands

2018 ◽  
Vol 69 (3) ◽  
pp. 688-692
Author(s):  
Lucian Nita ◽  
Dorin Tarau ◽  
Gheorghe Rogobete ◽  
Simona Nita ◽  
Radu Bertici ◽  
...  
Keyword(s):  
Plant Nutrition ◽  
Physical State ◽  
Agricultural Land ◽  
Soil Characteristics ◽  
South West ◽  
Short And Long Term ◽  
Laboratory Investigations ◽  
Case Basis

The issue addressed relates to an area of 1891694 ha of which 1183343 ha are agricultural land (62, 56) located in the south-west of Romania and refer to the use of soil chemical and physical properties as an acceptor for certain crop systems, with minimal undesirable effects both for plants to be grown, as well as soil characteristics and groundwater surface quality. It is therefore necessary on a case-by-case basis, measure stoc or rect the acidic reaction by periodic or alkaline calculations, the improvement of plant nutrition conditions through ameliorative fertilization and the application of measures to improve the physical state, sufficient justification for the need to develop short and long term strategies for the protection and conservation of edifying factors and the need to respect the frequency of field and laboratory investigations at all 8x8 km grids of the National Soil-Grounds Monitoring System (organized by I.C.P.A.) and completing it with the relevant pedological and agrochemical studies.

Mr. and Mrs. Smith: A Student Introduction to Federal Tax Compliance and Documentation

2015 ◽  
Vol 31 (1) ◽  
pp. 119-132 ◽  
Author(s):  
Michaele L. Morrow ◽  
Shane R. Stinson
Keyword(s):  
Communication Skills ◽  
Professional Practice ◽  
Income Tax ◽  
Tax Compliance ◽  
Personal Income Tax ◽  
Initial Information ◽  
Face To Face ◽  
Client Advocacy ◽  
Tax Practice

ABSTRACT In this case, students assume the role of new accounting staff tasked with the preparation of a personal income tax return and supporting documentation for a client of their firm. Students are provided prior year work papers and client communications, a copy of the prior year's tax return, as well as a letter and supporting documents from the client for the current year. To complete the case, students generate questions based on the initial information provided, meet face-to-face with the client, and roll forward a set of electronic work papers before submitting a complete current year engagement file for senior review. This case adds work papers and client interaction to the traditional tax compliance case to reinforce both the technical and communication skills valued in professional practice. The formulation of questions for the client also allows students to practice discussing technical topics in a non-technical manner and underscores the required balance between attitudes of client advocacy stressed in professional tax practice and legal requirements for “good-faith” tax return reporting. This case is appropriate for an individual income tax course at either the undergraduate or graduate level, and can be easily adapted to increase or decrease difficulty.

scholarly journals Improving upon the working environment of informal sector workers in Ghana: the role of planning

2021 ◽  
Vol 8 (1) ◽  
pp. 1911441
Author(s):  
Dina Adei ◽  
Imoro Braimah ◽  
John Victor Mensah ◽  
Anthony Acquah Mensah ◽  
Williams Agyemang-Duah
Keyword(s):  
Informal Sector ◽  
Working Environment

State legitimacy and tax compliance among small and medium scale enterprises: a case study of Dodowa district, Ghana

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Abraham Gyamfi Ababio ◽  
Arthur Gnonsio Mangueye
Keyword(s):  
Sample Selection ◽  
Tax Compliance ◽  
Probit Model ◽  
Content Type ◽  
Medium Scale ◽  
State Legitimacy ◽  
Negative Effect ◽  
Sizable Proportion

Purpose Improving tax compliance would drive the needed development in Ghana. Small and medium scale enterprises (SME) constitute a sizable proportion of the Ghanaian economy but its contribution to tax revenue is below expectation. This study aims to determine whether SME's perception of state legitimacy affects tax compliance. Design/methodology/approach A structured questionnaire was administered to 200 SMEs randomly drawn from Dodowa in the Shai-Osudoku District of Greater Accra Region. Descriptive statistics and the Probit model with sample selection were used to analyse the data. Findings The study found that SME's perception of government legitimacy exerts a significant negative effect on reducing profit to avoid tax liability (ß = −0.0305, p < 0.05). Other factors such as education and fear of fines and penalties were also found to reduce the likelihood that the firm would reduce profit to avoid high tax liability. Still, tax knowledge had a positive effect on this behaviour. Practical implications This study would help deepen policymakers' knowledge of how to improve tax compliance among SMEs in Ghana. Originality/value The originality of this work is that it explicitly models the role of fiscal exchange theory in explaining tax compliance among SMEs in Ghana by using robust methodology.

scholarly journals Pengaruh Kualitas Layanan dan Keadilan Terhadap Kepatuhan Wajib Pajak Dengan Kepuasan Sebagai Variabel Mediasi

2020 ◽  
Vol 10 (2) ◽  
pp. 149-158
Author(s):  
Eka Febriani ◽  
Norra Isnasia Rahayu
Keyword(s):  
Service Quality ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Probability Method ◽  
Significant Positive Effect ◽  
Mediating Role ◽  
Convenience Sampling ◽  
Positive Effect

This study aims to examine the effect of service quality and fairness on taxpayer compliance and the mediating role of satisfaction in the effect of service quality and fairness on taxpayer compliance. The population of this research is individual local taxpayers in Samarinda. The sample of this study is 164 respondents selected using non probability method with convenience sampling technique. This study uses primary data obtained from seven-scale Likert questionnaires. The data were analyzed using path analysis in SPSS. The results of this study show that, first, service quality has a significant positive effect on satisfaction and taxpayer compliance; second, fairness has an insignificant effect on satisfaction and taxpayer compliance; third, satisfaction has a significant positive effect on taxpayer compliance; fourth, service quality has a significant positive effect on taxpayer compliance mediated by satisfaction; fifth, mediated by satisfaction, fairness has no significant effect on tax compliance.

scholarly journals Impact of barriers on formation and development of urban transport network (case of South-West Moscow)

2020 ◽  
pp. 72-81
Author(s):  
G.G. Kamkin ◽  
Keyword(s):  
Traffic Flow ◽  
Urban Transport ◽  
The South ◽  
South West ◽  
Contact Barrier ◽  
Spatial Size ◽  
High Level ◽  
Characteristic Part ◽  
Equilibrium Growth

The article is devoted to the analysis of urban “highways-barriers” (on the example of the South-West of Moscow) – the largest highways and railways, which are characterized by a combination of a high level of contact and barrier functions. Three of their key functions are identified: limiting, stabilizing, function of unevenness and no equilibrium growth. The main transport hubs have been identified on the basis of which highway barriers are divided according to the degree of contact (barrier) into three categories. It is shown that, as a rule, the larger the spatial size of the highway-barrier, the larger its volume of traffic flow, however, there are many exceptions. In the South-West of Moscow, with a relatively even settlement, the placement of metro stations plays a key role in overcoming the barrier. On less significant highways, the role of metro stations in overcoming the barrier is especially great. In some areas, highways-barriers form barrier topological tiers. A key feature of the South-West of Moscow is the presence of two barrier tiers. Inside the first barrier tier there are objects that mark it as a special urban area. A characteristic part of the first tier is the approach to the periphery in the area where Leninsky Prospekt and Vernadsky Prospekt meet. The second barrier tier is quite small and in- cludes the area between the Cheremushkinskiy market and Profsoyuznaya street. The existing system of highways-barriers was formed by the time of registration in 1968–1970. South-West of Moscow as a whole and manifests itself at the present time.

Sign in / Sign up

Export Citation Format

Share Document