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A Legal Evaluation of Companies Income Tax Under the Nigerian Tax Regime 尼日利亚税收制度下公司所得税的法律评估
Advances in politics and economics Pub Date : 2024-07-19 DOI: 10.22158/ape.v7n3p23
Desmond O. N. Agwor, Ph.D, Charles I. G. Agwor, Ph.D
{"title":"A Legal Evaluation of Companies Income Tax Under the Nigerian Tax Regime","authors":"Desmond O. N. Agwor, Ph.D, Charles I. G. Agwor, Ph.D","doi":"10.22158/ape.v7n3p23","DOIUrl":"https://doi.org/10.22158/ape.v7n3p23","url":null,"abstract":"The paper examined the legal evaluation of Companies Income Tax (CIT), its Practice, Enforcement and Effects in Nigeria. The conceptual clarification of the key concepts were considered and a comprehensive introduction of the companies income tax practice in Nigeria was reiterated. Amongst the key terms considered were company, income, tax and companies income tax respectively. It highlighted the legal history and imposition of companies income tax in Nigeria, prior, during and postcolonial era until the present day legal regime. In the same vein, administration of companies income tax in Nigeria was critically evaluated, including the classification of companies income tax, taxable companies and taxable profits respectively. Furthermore, the paper emphasized on the enforcement of companies income tax in Nigeria and elucidated on the importance and challenges of enforcement of companies income tax in Nigeria, which includes tax evasion and under declaration of income and profits in order to reduce amount of taxable profits. The paper was summarized with a conclusion.","PeriodicalId":472821,"journal":{"name":"Advances in politics and economics","volume":"122 49","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141820963","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
An Analysis of Trade Protectionism from the Perspective of the Community of Human Destiny 从人类命运共同体的角度分析贸易保护主义
Advances in politics and economics Pub Date : 2024-05-24 DOI: 10.22158/ape.v7n2p67
Zhengying Lu
{"title":"An Analysis of Trade Protectionism from the Perspective of the Community of Human Destiny","authors":"Zhengying Lu","doi":"10.22158/ape.v7n2p67","DOIUrl":"https://doi.org/10.22158/ape.v7n2p67","url":null,"abstract":"With the continuous advancement of the process of trade globalization, free trade has become the dominant form of today's world economic system. However, it cannot be ignored that trade protectionism still exists and has gradually risen in recent years. The rise of trade protectionism, to a certain extent, has caused disorder in the international trade order and intensified trade frictions between countries, which fundamentally violates the objective law of the development of global economic integration. As a big country with a sense of responsibility, it is necessary for China to put forward China's plan to guide and resolve this problem in a targeted way from the perspective of the community of human destiny.","PeriodicalId":472821,"journal":{"name":"Advances in politics and economics","volume":"6 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141101116","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Strategy and Challenges for Turkmenistan’s participation in the Central Asia Integration 土库曼斯坦参与中亚一体化的战略与挑战
Advances in politics and economics Pub Date : 2024-05-09 DOI: 10.22158/ape.v7n2p48
Xie Cheng, Deng Bei
{"title":"Strategy and Challenges for Turkmenistan’s participation in the Central Asia Integration","authors":"Xie Cheng, Deng Bei","doi":"10.22158/ape.v7n2p48","DOIUrl":"https://doi.org/10.22158/ape.v7n2p48","url":null,"abstract":"After gaining independence, Turkmenistan actively pursued the status of a \"permanently neutral state\", aiming to leverage a neutral foreign policy for enhanced stability and peace in Central Asia.Turkmenistan has formulated distinct engagement policies at various stages of Central Asian integration, ensuring the country's flexible position in the region based on national interests, neutrality, and the decisions of the supreme Leader. However, Turkmenistan encounters significant practical obstacles in engaging in Central Asian integration due to the uncertain prospects of regional integration and its unitary economic structure. If Turkmenistan can sustain its engagement, strategically adjust its foreign policy, and optimize its economic reforms, it will be able to assume a more significant role in the process of Central Asian integration.","PeriodicalId":472821,"journal":{"name":"Advances in politics and economics","volume":" 45","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140995465","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
On Analyzing the Linguistic Features of English Financial Reports 论分析英语财务报告的语言特点
Advances in politics and economics Pub Date : 2024-05-09 DOI: 10.22158/ape.v7n2p41
XueTing Ren
{"title":"On Analyzing the Linguistic Features of English Financial Reports","authors":"XueTing Ren","doi":"10.22158/ape.v7n2p41","DOIUrl":"https://doi.org/10.22158/ape.v7n2p41","url":null,"abstract":"This study is dedicated to exploring and analyzing the unique characteristics of English financial reports in terms of language usage, aiming to reveal their unique style and expression from various levels, such as vocabulary, syntactic structure, semantic comprehension and rhetorical strategies. By systematically comparing the linguistic characteristics of English financial reports with those of other news genres, this dissertation aims to provide readers with a basis for in-depth understanding of English financial reports, and then provide theoretical references and practical guidance for the future development of the field of financial information dissemination and news reporting practice.","PeriodicalId":472821,"journal":{"name":"Advances in politics and economics","volume":" 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140995001","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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