Success And Failures Of Public Sector Accountability In Nigeria For The Period Of 2005

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SUCCESS AND FAILURES OF PUBLIC SECTOR ACCOUNTABILITY IN NIGERIA FOR THE PERIOD OF 2005 – 2010

Title page

Certification page

Dedication

Acknowledgement

Abstract

Table of Contents

Proposal

CHAPTER ONE 

Introduction

TABLE OF CONTENTS

1.1 Background of the Study   1

1.2 Statement of Problem      5

1.3 Purpose of the Study      7

1.4 Significance of the Study 8

1.5 Scope of the Study       9

1.6 Limitation of the Study 10

1.7 Hypothesis Formulated   11

1.8 Definition of Terms     12

References              14

CHAPTER TWO 

2.0 Introduction 16

2.1 Criticism of Tax and Incentive Scheme           17

2.2 Argument for Tax Incentive                      19

2.3 The Impact of Tax Incentives                    21

2.4 Petroleum Profit Tax Act                        23

2.5 Capital Allowance                               33

2.6 Companies Income Tax Act                        46

2.7 Industrial Development (Income Tax Relief) Act  47

2.8 Other Tax Incentives in Nigeria                 50

References 62

CHAPTER THREE 

3.0 Introduction 63

3.1 Research Design             63

3.2 Sources of Data             64

3.3 Population of the Study     64

3.4 Sampling Method             64

3.5 Validity of Instruments     66

3.6 Reliability of Instruments  67

3.7 Data Analysis Technique 67

CHAPTER FOUR 

Date Presentation and Analysis 68

Introduction 68

4.1 Data Presentation 68

4.2 Data Analysis 70

4.3 Research Question Analysis 79

4.4 Test of Hypothesis 85

CHAPTER FIVE 

Summary of Findings, Conclusion and Recommendations 89

5.1  Summary of Findings                                             91

5.2 Conclusion

5.3 Recommendations

Bibliography

Appendices

 


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