Impact Of Treasury Single Account On Accountability In The Tax Revenue Generation In Nigeria

IBEM EMEKA AW A | 68 pages (19376 words) | Projects

Abstract

The main objective  of this study  is  to examine  the impact  of treasury  single  account  on accountability   in  the federal  revenue  generation.    The  specific   objectives   of  the  study include  to:  Examine   the impact  of TSA on Company  income  tax generation,    ascertain  the impact   of TSA on  Value  tax generation,    and determine  the  impact  of TSA on petroleum income    tax generation.     The scope  of this study  will  covers  a period   between2012-2014 pre  implementation    and 2015-2017   post  implementation    period  of which  a comparism  of their figures   will  be taken  into account  (i.e. a period  of six  years)    This study  employs  a descriptive   type of ex post factor research  design  in examining TSA implementation    and accountability in Nigerian  revenue  generation.    Secondary  data were  obtained for  good empirical  finding   in  TSA  on  accountability  in  Nigeria  revenue  generation.    The  result shows  that the Treasury  Single  Account  implementation   has a significant   impact  on both the   company  income  tax,   value   added  tax  but  does  not  have  a significant    impact  on petroleum  income tax in Nigeria.  In line with the findings of the study,  it is recommended that  Nigerian   government    should   strictly   adhere   to  TSA  as  a  standard   of  revenue remittance    and form   of public   service   accountability  or fiscal   discipline   as  this  will enable  them  have  more  revenue  remitted  to  them  which  in  turn  will  make  more funds available  for   budget  funding  and  a  total   block   to  leakages   in  all  federal    revenue generation   of remittance   to the federal government. 


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APA

IBEM, A (2021). Impact Of Treasury Single Account On Accountability In The Tax Revenue Generation In Nigeria. Mouau.afribary.org: Retrieved Oct 30, 2024, from https://repository.mouau.edu.ng/work/view/impact-of-treasury-single-account-on-accountability-in-the-tax-revenue-generation-in-nigeria-7-2

MLA 8th

A, IBEM. "Impact Of Treasury Single Account On Accountability In The Tax Revenue Generation In Nigeria" Mouau.afribary.org. Mouau.afribary.org, 01 Mar. 2021, https://repository.mouau.edu.ng/work/view/impact-of-treasury-single-account-on-accountability-in-the-tax-revenue-generation-in-nigeria-7-2. Accessed 30 Oct. 2024.

MLA7

A, IBEM. "Impact Of Treasury Single Account On Accountability In The Tax Revenue Generation In Nigeria". Mouau.afribary.org, Mouau.afribary.org, 01 Mar. 2021. Web. 30 Oct. 2024. < https://repository.mouau.edu.ng/work/view/impact-of-treasury-single-account-on-accountability-in-the-tax-revenue-generation-in-nigeria-7-2 >.

Chicago

A, IBEM. "Impact Of Treasury Single Account On Accountability In The Tax Revenue Generation In Nigeria" Mouau.afribary.org (2021). Accessed 30 Oct. 2024. https://repository.mouau.edu.ng/work/view/impact-of-treasury-single-account-on-accountability-in-the-tax-revenue-generation-in-nigeria-7-2

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