Sensitivity of Nigeria's Taxable Capacity to Government's Tax Efforts. (Record no. 51221)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01596nam a2200205 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190503174118.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 190503b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Anyaduba, J. O |
| 9 (RLIN) | 33621 |
| 245 ## - TITLE STATEMENT | |
| Title | Sensitivity of Nigeria's Taxable Capacity to Government's Tax Efforts. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 507-518 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The paper examines the sensitivity of Nigeria's taxable capacity towards the tax efforts undertaken between 1980-2010. Utilizing the Ordinary Least Squares (OLS) regression statistic, the paper sought to ascertain the level of response of those variable indicators which were representative of the nation's taxable capacity, to government's tax efforts. The weak estimates of most of the major tax sources attests to their poor response to the tax measures undertaken are the stated period insensitivity to government tax efforts culminated in excess taxable capacity which was explorted over the stated period. The study reveals, that most of the variable indicators were largely unresponsive to the tax efforts undertaken, resulting in excess taxable capacity that was unexploited. The tax measures undertaken thus failed to achieve optimum aggregate tax yield. Government needs to intensify its tax efforts in order to exploit the excess taxable capacity. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Economic indicators |
| Uncontrolled term | Parameter estimation |
| Uncontrolled term | Least squares |
| Uncontrolled term | Sensitivity analysis |
| Uncontrolled term | Nigeria |
| -- | Economic conditions |
| -- | Politics & government |
| 773 0# - HOST ITEM ENTRY | |
| Host Biblionumber | 29298 |
| Host Itemnumber | 72601 |
| Main entry heading | AGRAWAL, J.D. |
| Other item identifier | 5559316 |
| Title | Finance India |
| International Standard Serial Number | 0970-3772 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Journal Article |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Main Library | Main Library | 03/05/2019 | Vol 32, Issue 2/ 5559316JA5 | 5559316JA5 | 03/05/2019 | 03/05/2019 |