Browsing by Author "Bamigbade, D"
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Item Assessment of Personal Income Tax Knowledge among the University of Ilorin Staff.(Department of Accounting and Finance and Business Administration, Fountain University,, 2018) Salam, M. O.; Kasum, A.S; Bamigbade, D; Abogun, S.Taxpayers’ knowledge of what constitutes taxable income, claimable tax reliefs and allowance and applicable tax rates reduces uncertainty within the tax system. Inadequate knowledge of the tax system may affect tax compliance adversely. This study assesses personal income tax knowledge among the University of Ilorin Staff. Using proportional stratified random sampling technique, sample size of three hundred and sixty-five (365) staff was chosen from both academic and non-academic staff. Data was collected through the use of a structured questionnaire; the study applies both descriptive and inferential statistics. The Mann-Whitney U and Kruskal-Wallis tests were used in testing the hypotheses of the study. Results indicate that staff of the University of Ilorin have relatively low knowledge of personal income tax. However, the personal income tax knowledge of the non-academic staff is higher than academic staff. The personal income tax knowledge of males and female staff are the same and also, there is significant difference in personal income tax knowledge levels across four different educational qualifications of the staff. Based on the findings, it is recommended that State Internal Revenue Service, which is charged with the responsibility of administering the personal income tax in Nigeria, should provide adequate personal income tax education to taxpayers.Item Effect of corporate governance on the performance of oil and gas firms in Nigeria(2018-06) Yahaya, K. A.; Bukoye, J. T; Bamigbade, DSmall and Medium Scale Enterprises (SMEs) have been recognized by government and development experts, most especially the developing countries of Africa, as the main engine of economic growth and major factor in promoting private sector development and partnership. Nigeria has facilitated the growth of SMEs through the creation of many agencies, institutions and promulgation of laws and regulations that aid govemment in regulating and boosting the growth and development of SMEs. Therefore, this study seeks to examine the impact of government regulations on the survival of SMEs in Kwara State. Other specific objectives were to examine the extent to which government regulations influence the survival of SME: and determine the nature of the relationship that exists between tax policy and growth of SMEs. Questionnaire was sewed to 144 out of 226 registered SMEs in Kwara State though stratified, simple random sampling technique. The two hypotheses formulated were tested through regression and correlation analysis. Finding: of the study revealed that govemrnent regulations have significant influence on the survival of SMEs (r'=73.2%, p- value<0.05) and that strong relationship exist between tax policy and the gowth of SMEs (P- value<0.0S). The study therefore recommended that government should legislate against multiple taxation and make fund available to regulatory agencies and financial institution, established authority a cater for the gmwth and survival of SME. Small and Medium Scale Enterprises (SMEs) have been recognized by government and development experts, most especially the developing countries of Africa, as the main engine of economic growth and major factor in promoting private sector development and partnership. Nigeria has facilitated the growth of SMEs through the creation of many agencies, institutions and promulgation of laws and regulations that aid govemment in regulating and boosting the growth and development of SMEs. Therefore, this study seeks to examine the impact of government regulations on the survival of SMEs in Kwara State. Other specific objectives were to examine the extent to which government regulations influence the survival of SME: and determine the nature of the relationship that exists between tax policy and growth of SMEs. Questionnaire was sewed to 144 out of 226 registered SMEs in Kwara State though stratified, simple random sampling technique. The two hypotheses formulated were tested through regression and correlation analysis. Finding: of the study revealed that govemrnent regulations have significant influence on the survival of SMEs (r'=73.2%, p- value<0.05) and that strong relationship exist between tax policy and the gowth of SMEs (P- value<0.0S). The study therefore recommended that government should legislate against multiple taxation and make fund available to regulatory agencies and financial institution, established authority a cater for the gmwth and survival of SME.