Kinh doanh - Marketing
Kinh tế quản lý
Biểu mẫu - Văn bản
Tài chính - Ngân hàng
Công nghệ thông tin
Tiếng anh ngoại ngữ
Kĩ thuật công nghệ
Khoa học tự nhiên
Khoa học xã hội
Văn hóa nghệ thuật
Sức khỏe - Y tế
Văn bản luật
Nông Lâm Ngư
Kỹ năng mềm
Luận văn - Báo cáo
Giải trí - Thư giãn
Tài liệu phổ thông
Văn mẫu
Giới thiệu
Đăng ký
Đăng nhập
Tìm
Danh mục
Kinh doanh - Marketing
Kinh tế quản lý
Biểu mẫu - Văn bản
Tài chính - Ngân hàng
Công nghệ thông tin
Tiếng anh ngoại ngữ
Kĩ thuật công nghệ
Khoa học tự nhiên
Khoa học xã hội
Văn hóa nghệ thuật
Y tế sức khỏe
Văn bản luật
Nông lâm ngư
Kĩ năng mềm
Luận văn - Báo cáo
Giải trí - Thư giãn
Tài liệu phổ thông
Văn mẫu
Thông tin
Điều khoản sử dụng
Quy định bảo mật
Quy chế hoạt động
Chính sách bản quyền
Giới thiệu
Đăng ký
Đăng nhập
0
Trang chủ
Văn Bản Luật
Kế toán - Kiểm toán
Taxation and income inequality in Nigeria
Đang chuẩn bị liên kết để tải về tài liệu:
Taxation and income inequality in Nigeria
Nghi Dung
92
18
pdf
Đang chuẩn bị nút TẢI XUỐNG, xin hãy chờ
Tải xuống
The study examined taxation and income inequality (GINI), specifically, it determined the impact of Value Added Tax (VAT), Custom and Excise Duties (CED), Petroleum Profit Tax (PPT) and Company Income Tax (CIT) on GINI in Nigeria from the year 1990 to 2016. The Cointegration and Error Correction Models (ECMs) were used to analyze the data. Augmented Dickey Fuller unit root was used to test for stationarity. | http afr. sciedupress.com Accounting and Finance Research Vol. 8 No. 3 2019 Taxation and Income Inequality in Nigeria John Obiora Anyaduba1 Praise Oghenefejiro Otulugbu1 Department of Accounting Faculty of Management Sciences University of Benin Nigeria. Correspondence John Obiora Anyaduba Department of Accounting Faculty of Management Sciences University of Benin Nigeria. E-mail anyajobi@yahoo.com Received July 4 2019 Accepted July 19 2019 Online Published July 25 2019 doi 10.5430 afr.v8n3p118 URL https doi.org 10.5430 afr.v8n3p118 Abstract The study examined taxation and income inequality GINI specifically it determined the impact of Value Added Tax VAT Custom and Excise Duties CED Petroleum Profit Tax PPT and Company Income Tax CIT on GINI in Nigeria from the year 1990 to 2016. The Cointegration and Error Correction Models ECMs were used to analyze the data. Augmented Dickey Fuller unit root was used to test for stationarity. Data were sourced from the Central Bank of Nigerian statistical bulletin Federal Inland Revenue Service and the National Bureau of Statistics. The result revealed that VAT CED and PPT had positive relationship with GINI when measured at 5 critical level though VAT and CED were not significant. CIT had a negative but significant impact on GINI. Based on the findings we conclude that only CIT was able to reduce income inequality. We therefore recommend that VAT should be imposed on goods and services consumed by high income earners. In respect of CED government should address the level of tariffs for PPT there is need for adequate diversification of the economy and for CIT tax authority should harness corporate taxes to its fullness. Keywords income inequality GINI taxation Error Correction Models ECMs 1. Introduction Governments are responsible for providing some basic facilities for their citizens. This responsibility shouldered by the government of any country mostly the least-developed countries is immeasurable and it mainly depends on .
TÀI LIỆU LIÊN QUAN
Lecture Fundamentals of taxation 2014 (7/e) - Chapter 1: Introduction to taxation, the income tax formula, and form 1040EZ
Lecture Fundamentals of taxation 2014 (7/e) - Chapter 15: Corporate taxation
Lecture Fundamentals of taxation 2014 (7/e) - Chapter 4: Adjustments for adjusted gross income
Leture Fundamentals of Taxation 2014 - Chapter 1: Introduction to taxation, the income tax formula, and form 1040EZ
Lecture Fundamentals of taxation 2014 (7/e) - Chapter 3: Gross income: Inclusions and exclusions
Lecture Fundamentals of taxation 2014 (7/e) - Chapter 6: Self-employed business income
Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 17: Accounting for income taxes
Lecture Taxation of individuals and business entities 2015 - Chapter 17: Accounting for income taxes
Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 17: Accounting for income taxes
Lecture Fundamentals of taxation 2014 (7/e) - Chapter 14: Partnership taxation
crossorigin="anonymous">
Đã phát hiện trình chặn quảng cáo AdBlock
Trang web này phụ thuộc vào doanh thu từ số lần hiển thị quảng cáo để tồn tại. Vui lòng tắt trình chặn quảng cáo của bạn hoặc tạm dừng tính năng chặn quảng cáo cho trang web này.