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An Analysis of the Legal Framework of Income Tax Enforcement Procedure in Nigeria
No full textThe imposition of tax under the Nigerian Tax System is purely statutory. There is no common law of taxation, as all taxes derive their authority from a particular statute or the other. There has been a requirement that if government wants to interfere with property, pry into a man's affairs and take his money then this must be on clear statutory authority. This requirement is premised on the need to protect the individual from the state, hence the principle that if parliament intended to tax, it must have said so clearly in a statute. Consequently, over the years, the Nigerian tax system has undergone significant changes. The tax laws are being reviewed to enhance effective means of generating revenue through income tax so as to meet up with the current demands of the Nigerian fiscal Revenue programmes and to reduce tax evasion and tax avoidance in the Nigerian tax system. The The Nigerian tax system consists of wide range of statutes by which the Nigerian government seeks to charge and collect revenue for public expenditures. The basic system of taxation in Nigerian is the taxation of income. That is why this scholar seeks to look into the legal framework of the income tax enforcement procedure in Nigeria with a view to analyzing them
An Appraisal of the Legal Framework of Nigerian National Tax Policy as a Tool for Revenue Growth and Economic Development
No full textThe Nigerian tax system is centered on three major pivots which are tax legislation, tax policy and tax administration. A tax policy is a general framework that provides guidelines for the operations of the tax system. Instead of a properly documented tax, the fiscal objectives of successive administration have, at various times, dictated the operations of the Nigerian tax system. Largely, the objectives have included the institution of a low tax regime aimed at reducing the tax burdens of individuals in order to encourage savings and investment; the encouragement and inculcation of voluntary compliance among the citizenry, as opposed to coercive methods of ensuring compliance; the stimulation of tax incentives to encourage the development of certain sectors of the economy such as manufacturing, solid minerals, agriculture, oil and gas; a deliberate move from income tax to consumption tax; the introduction of a self-assessment regime to encourage taxpayer participation; and the use of statutory mechanisms and to curb tax evasion and avoidance. There is always the problem of making a good legislation, sound tax policy and a viable tax administrative mechanism under the Nigerian tax regime. It is only when the general tax system is overhauled in terms of effective tax laws, efficient tax policies and administrative system that the tax regime will improve Nigerian revenue growth and development
Phytochemical and Antibacterial Properties of Garcinia kola Seeds (Bitter kola) on Escherichia coli and Staphylococcus aureus
No full textThe different parts of plants such as seed, leaves, barks and root contain medicinal substances. These substances produce definite physiological action in the human body. This present study was aimed to investigate the phytochemical and antibacterial properties of methanolic, ethanolic and aqueous extracts of Garcinia kola (bitter kola) on Staphylococcus aureus and Escherichia coli. The phytochemical constituents were carried out using standard methods. The antibacterial activities of the plant extracts was determined using agar-well diffusion method. The Minimum inhibitory concentration (MIC) and minimum bactericidal concentration (MBC) of the plant extracts on the test isolates were determined by micro-broth dilution method. Phytochemical analysis shows that Phenols, flavonoids, glycosides, tannin, saponin, alkaloids and anthraquinolones were present in varying concentrations of the different extracts. The methanol extract of G. kola seed possesses more antimicrobial activity (17-25 mm) in a concentration dependent manner than the ethanol extract (10-21 mm) and then aqueous extract (7-17mm). The MIC of different extracts of S. aureus was between 12.5mg/ml to 50mg/ml while that of E. coli was also between 12.5mg/ml to 50mg/ml. The MBC of different extracts of S. aureus and E. coli isolates were both between the ranges of 25 to 100mg/ml. It can be concluded that some secondary metabolites present in Garcinia kola seed was responsible for the inhibition of the bacteria observed in this study; thus, the test plant could be used to manufacture drugs that could be used to treat infections caused by the test organisms.Self sponsore
Prevalence of Malaria, Typhoid fever, and their Co-nfection among Febrile Patients attending Aboh Mbaise General Hospital Imo State
No full textMalaria and typhoid fever are endemic diseases with life threatening consequences especially in Sub-Saharan Africa; and due to their geographical overlap, co-infections are very common. Their mimicking symptomatology often present with gross misdiagnosis and mistreatment. This study was carried out to determine the prevalence of malaria, typhoid fever, and their Coinfection among febrile Patients attending Aboh Mbaise General Hospital as well as to establish the advantage of stool culture over widal agglutination test in the diagnosis of typhoid fever. A total of two hundred and eighty-four (284) each of blood and stool samples were collected from patients presenting febrile conditions suggestive of malaria and typhoid fever and analyzed using parasitological, agglutination (Widal) and stool culture techniques. All isolates were identified as Salmonella enteric serovar typhi using standard microbiological techniques. Questionnaire was administered to obtain information on malaria/typhoid management practices. Out of the 284 blood and stool samples analyzed, 71 (25.0%) were positive for malaria, 82(28.9%) and 21 (7.4%) were positive for Salmonella enterica serovar typhi for widal and stool culture respectively, while 34(12.0%) were positive for coinfection of typhoid and malaria. However, prevalence of malaria parasite was not statistically significant in relation to sex (p>0.05), as males had 43(15.1%) prevalence and females, 28(9.9%). For Salmonella enterica serovar typhi, the prevalence was not statistically significant in relation to sex (p>0.05) as males had 45(15.8%) to females 37(13.0%) for widal test and males 15(5.3%) to females 6(2.1%) for stool culture. Sex was not statistically significant (p>0.05). For malaria/typhoid co-infection; males had coinfection rate while females had 14(4.9%) but no statistical significance (P > 0.05). Infections of both diseases were higher in wet season than in dry season and was statistically significant (P < 0.05). Symptoms were not statistically significant in both diseases (P < 0.05). Both malaria and typhoid were prevalent among the studied population with high rate of co-infection. The use of widal test alone in the diagnosis of typhoid fever is unreliable, misleading and should be discouraged. Culture technique still remains the gold standard in the diagnosis of typhoid fever and should be embraced.Self Sponsore
Phycoremediation of water contaminated with arsenic (As), cadmium (Cd) and lead (Pb) from a mining site in Minna, Nigeria
No full textThis study was designed to remediate water contaminated with heavy metals (arsenic, cadmium and lead) using two green macroalgal species, Spirogyra and Cladophora. The results obtained from this study indicate that both macroalgae can be employed to adsorb and detoxify any of the three heavy metals from aqueous solution. However, it was also discovered from the study that Cladophora adsorbed and detoxified more of the cadmium and lead than arsenic as the organism had removal efficiency for cadmium and lead as 88.78% and 94.85% respectively meanwhile for arsenic it was only 23.10%. On the otherhand however, Spirogyra adsorbed more of arsenic than cadmium and lead as the organism had a record of 82.76% of arsenic compared to the 28.97% and 47.43% absorption forcadmium and lead respectively. It is therefore concluded based on the results of the present study that reclamation and reuse of water from public or industrial wastewater, or even from water contaminated as a result of precious metal mining is a huge possibility through the application of phycoremediation, using different species of micro and macroalgae
Phytochemical and Antibacterial Properties of Moringa oleifera leaf extracts on Escherichia coli and Staphylococcus aureus
No full textThis present study was aimed to investigate the phytochemical constituents and antimicrobial properties of ethanolic and aqueous extracts of M. oleifera leaf on Staphylococcus aureus and Escherichia coli. The phytochemical analysis was carried out using standard methods. The antibacterial activity of the plant extracts was determined using agar well diffusion method. The Minimum inhibitory concentration (MIC) and minimum bactericidal concentration (MBC) of the plant extracts on the test isolates were determined using micro broth dilution method. Phytochemical analysis showed that terpenoids, phenols, flavonoids, glycosides, tannin, saponin, alkaloids, steroids, and anthraquinolones were present in varying concentrations of the different extracts. The antibacterial activities of the ethanol and aqueous extracts of M. oleifera leaf at concentrations of 200, 100, 50, 25,12.5mg/ml showed the zone diameter of inhibition for S. aureus in response to the different extracts ranged between 9mm to 20mm while that of E. coli was between 7mm to 19mm. The MIC of aqueous and ethanol leaf extract on S. aureus is 25mg/ml and 12.5mg/ml respectively while the MIC of aqueous and ethanol leaf extract on E. coli is 12.5mg/ml and 6.25mg/ml respectively. The MBC of aqueous and ethanol leaf extract on S. aureus is 25mg/ml and 12.5mg/ml respectively while the MBC of aqueous and ethanol leaf extract on E. coli is 50mg/ml and 25mg/ml respectively. It can be concluded that some secondary metabolites present in Moringa oleifera leaf may be responsible for the inhibition of the bacteria observed in this study; and the ethanol extract of M. oleifera leaf possesses more antimicrobial activity (10 – 20mm) in a concentration dependent manner than the aqueous extract (9 - 15mm). This could justify its use as an antimicrobial agent. Therefore, M. oleifera leaf could be a promising natural antimicrobial agent with potential applications in pharmaceutical industries for controlling the pathogenic bacteria used in this work
Phytochemical and Antibacterial Activities of Vernonia Amygdalina Leaves (Bitter Leaf) on two Drug Resistant Bacteria
No full textThis present study was aimed to investigate the phytochemical and in-vitro antimicrobial activities of aqueous and ethanolic extracts of Vernonia amygdalina (bitter leaf) on Staphylococcus auerus and Escherichia coli, using agar well diffusion method. The phytochemical constituents of this medicinal plant was carried out using standard methods. Agar dilution method was used to determine the antibacterial activity of the plant extracts. The Minimum inhibitory concentration (MIC) and minimum bactericidal concentration (MBC) of the plant extracts on the test isolates were determined by the agar dilution method. Phytochemical analysis shows the presence of alkaloids, tannins, cardiac glycosides and saponins in all plant extracts. The hot ethanolic extract of Vernonia amygdalina showed antimicrobial activity with the mean inhibitory zone diameter of 8.0 – 19.0 mm against Staphylococcus auerus and 7.0 – 20.0 mm against Escherichia coli. The minimum inhibitory concentration (MIC) ranged between 25 and 150 mg/ml while the minimum bactericidal concentration (MBC) range between 25 and 100mg/ml. In conclusion, Vernonia amygdalina has potential bioactive phytochemicals that are responsible for its antibacterial activities. It has also proven that bitter leaf extract is a more antibacterial substance than conventionally used antibiotics.Self sponsore
Phytochemical Screening and Antibacterial Efficacy of Apiary Honey on some bacteria isolated from Diabetic Foot Ulcer
No full textDiabetic wounds unlike typical wounds are slower to heal, making treatment with conventional topical medications an uphill process. Among several different alternative therapies, honey is an effective choice because it provides comparatively rapid wound healing. The apiary honey samples used in this study were purchased from Umudike research Institute Umuahia, in Abia State, Southeastern Nigeria. Phytochemical screening, antibacterial susceptibility test, minimum inhibitory concentration and minimum bactericidal concentration were performed using standard methods. Phytochemical analysis revealed the presence of reducing sugar, saponins, glycosides, alkaloids and flavonoids and absence of Terpenoids, Phlobatanins, phenols and tannins. Antibacterial activity of apiary honey on some medically important bacteria including Staphylococcus aureus, Escherichia coli, Klebsiella spp, Bacillus subtilis, Proteus vulgaris and seudomonas aeruginosa shows that apiary honey exhibit strong antibacterial activity producing zones of inhibition against the tested bacteria. Also, honey sample used in this study showed antibacterial activity than the commercially available antibiotics, both of which were of the same concentration of 2.5ml. The results from this study shows that apiary honey, apart from its roles as food and supplements, could be used as an antibacterial agent, as they may be an excellent alternative to curtail the further spreading of drug resistant bacteria in Nigeria.Self Sponsore
An Appraisal of the three capitals of Taxation(Capital Gains Tax, Capital Transfer Tax and Capital Allowance) Under The Nigerian Tax Regime
No full textThe Taxation of Capital Gains and Capital Transferred Assets otherwise called Wealth Taxes, involve the levying of taxes on accumulated wealth/resources which can be used for investment and reinvestment for multiplier effects and in the Process same tax relieves are given in form of Capital Allowances for business organizations. This Paper appraises these Capitals with a view to discovering what they are, how they are applied and their effects on the revenue/tax generation on the economic growth and development of Nigeria
A Diagnostic Appraisal of the Fiscal Regime: Deep Offshore and Inland Basin Production Sharing Contract Act in Focus
No full textoai:repository.uniabuja.edu.ng:123456789/736This paper extensively explains in lucid terms and in deserving instances, compares the fiscal provisions of the Deep Offshore and Inland Basin Production Sharing Contracts Act and the Petroleum Profits Tax Act with reference to the Production Sharing Contracts petroleum arrangement in the upstream petroleum industry in Nigeria. It also makes a very strong case for a total review of the Deep Offshore and Inland Basin Production Sharing Contracts Act with a view to ensuring that the Nigerian government derives maximum benefits from her petroleum resources