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THE IMPACT OF INFORMATION AND COMMUNICATION THCHNOLOGY IN ACOUNTING PRATICE IN NIGERIA
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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