IOSR-JEF   Volume-12 ~ Issue-4 ~ Jul. – Aug. 2021

Abstract: The role of taxation on revenue generation cannot be underestimated. It was on this note, this study investigated taxation role on revenue generation in Nigeria. Secondary data was used and sourced from Federal Inland Revenue Service and Central Bank of Nigeria Statistical Bulletin between 2011Q1 and 2020Q4. The study employed descriptive analysis, Regression analysis, and VAR as the estimation techniques. The findings showed that VAT contributes positively and significantly on revenue generation, that is, when VAT increases by 1, the revenue generation will increase with the value of 0.688648. Petroleum profit tax revealed a significant positive impact on revenue generation in which an increase in PPT will contribute 0.507721 to revenue generation. Company income tax contributes positively to revenue........

Keywords: Tax, Revenue Generation, Value Added Tax, and Tax Evasion

Abstract: Nigeria is an oil dependent economy this is because over fifty percent of Nigeria revenue is generated from this sector, this has prompted the researchers to empirically investigated the impact of taxation in revenue generation in Nigeria by employing secondary data that range from 2010 to 2019 which was extracted from Nigeria statistically bulletin, Federal Inland Revenue Services and Central bank of Nigeria by employing variables such Petroleum profit tax, Company income tax and Value added tax as independent variables while gross domestic product is used as the dependent variable with the aid of simple regression analysis which was applied on e-view, and we found out that all our variables were statistically significant at 5% level hence we recommended that Government should create more tax net in order to increase revenue generations and curb tax avoidance; Revenue generated from tax activities should properly be implemented into viable projects that the citizenry can see and appreciate; and Tax evaders and embezzlers of tax income should be penalized to serve as deterrent to others..

Key Word: Petroleum profit tax, Company income tax, Value added tax, gross domestic product

Abstract: It has been established that despite increasing intervention by the Nigerian government in maternal healthcare, the utilization of maternal healthcare has continued to deteriorate. Though there has been a multiplicity of research on maternal health care in some developing countries including Nigeria, most of these researches pay little or no attention to the relationship between women's autonomy and the utilization of maternal healthcare services in Nigeria. This is the motivation of this study. The major findings of were that the most popular maternal healthcare services complied by women in Nigeria is antenatal visits (63%). In addition, 43% of women made their own decisions on the use of their income, while only 6% of the respondents allowed their partner to decide on the use of their income. Eleven percent of respondents allowed both partners to make decisions on the use of their health. Surprisingly, the study found that 53% of the respondents allowed only their partner to make decisions on their healthcare matters, while.......

Abstract: A country's stock market performs an important role in developing industries, its importance is well recognized by industries and investors alike. The securities exchange purpose long-term capital to the listed enterprises by assembling reserves from various investors and permit them to grow in business and furthermore offers investors elective investment avenues to place their excess reserves in those investment avenues. The investors cautiously see exhibition of securities exchanges by noticing composite market index, formerly capitalizing funds. This study analyses risk and return behaviour of equity share prices of diverse companies of different sectors of NSE India. Stock returns of all companies listed in National Stock Exchange was considered in this study from July 2005 to June 2019. The major goal of it is to know about effects of main factors which replicates stock price movements. This research also analyzed the various factors like net profit margin, return on assets, earnings per share, return on capital employed and price to book value.

Abstract: All organizations exist for purposes of enhancing owners' investment value and their success depends heavily on the ability of financial managers to effectively manage the components of working capital. The Petroleum companies require cash to pay for imports and taxes upfront. They keep minimum stock as a legal requirement and have to wait for a long time for tax refunds from Kenya Revenue Authority. Given the regulations in this industry and competition within the industry, working capital management is vital and most of the profits in this industry are attributable to working capital management. Despite the glaring need to enhance the relationship between working capital management and financial performance of the firms, there is a wide knowledge gap that still exists which could point......

Abstract: The Office of Auditor General reports indicate inefficient public expenditures in most county governments in Kenya, despite existence of public financial management reforms. This study examined influence of fiscal decentralization on public expenditures in County governments in Kenya, a case of Nairobi city county government, Kenya. The study was guided by Fiscal Decentralization Theory and Public Expenditure Management Model. The study adopted descriptive survey design, with a target population of 117 senior and middle level management staff of Nairobi City County government, where Taro Yamane's proportional sampling technique formula was used to get a sample size of 91 respondents. Primary data was collected from respondents directly using self- administered structured questionnaires. A pilot study was done on 9 respondents who were not interviewed for the final study. Content validity was used to check instrument validity while reliability of the research instruments.........

Key Word: Fiscal Decentralization, Public Expenditure, Nairobi City County Government, Public Financial management Reforms

Abstract: Background: This study on the working capital management and the financial performance of petroleum firms in Nairobi County is a modest attempt to bridge this gap. The specific objectives of the study were to determine the influence of average collection period, inventory turnover period and average payment period on financial performance of petroleum firms in Nairobi County. The study employed descriptive research design. This study focused on 10 petroleum companies operating in Nairobi County. The target population was therefore 547 management staffs from the major petroleum firms. The sample size was determined using the Slovin's Formula. The study used simple random sampling to select 232 respondents from the target population. The study used self-administered questionnaires to collect primary data from the respondents. Quantitative data was analyzed by use of descriptive and inferential statistics. The study concludes....

Key Word: Working Capital Management, Financial Performance, Average Collection Period, Inventory Turnover Period, Average Payment Period, Petroleum Firms