Archive:: International Journal of Finance and Banking Research:: Science Publishing Group

Volume 7, Issue 1, February 2021

The Woebegone State of Companies Income Tax in Nigeria: Evidence from Widespread Tax Avoidance by Profitable Listed Companies

Saratu Lassa Jim-Suleiman, Adzor Ibiamke

Issue: Volume 7, Issue 1, February 2021

Pages: 1-8

Received: 8 November 2020

Accepted: 13 January 2021

Published: 10 March 2021

DOI: 10.11648/j.ijfbr.20210701.11

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Abstract: Profitable companies are expected to pay a 30% companies income tax on their profits earned in Nigeria. However, many companies in Nigeria pay far less due to their application of tax avoidance strategies. This paper report how profitable companies in Nigeria are able to successfully employed the loopholes in the Nigerian tax system to significantl... Show More

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Determinants of Smallholder Farmers Participation in Formal Credit and Challenges Faced by Institutions: The Case of Mojana Wodera District, Amhara Region, Ethiopia

Woleteyes Mamuye

Issue: Volume 7, Issue 1, February 2021

Pages: 9-20

Received: 28 December 2020

Accepted: 20 January 2021

Published: 10 March 2021

DOI: 10.11648/j.ijfbr.20210701.12

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Abstract: Agricultural finance for smallholder farmers is critical for the growth and development of agricultural sector. Despite the increasing number of formal financial institutions penetrating in rural areas of Ethiopia, access to credit among the majority of agricultural households remains limited. To ensure that appropriate strategies are designed for ... Show More

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School Banking, Its Trend and Nexus with Profitability in Bangladesh

Md. Abdullah Al Mamun

Issue: Volume 7, Issue 1, February 2021

Pages: 21-28

Received: 3 February 2021

Accepted: 15 February 2021

Published: 10 March 2021

DOI: 10.11648/j.ijfbr.20210701.13

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Abstract: This work attempts to observe the current state of school banking, its trend and its association with profitability. Data from secondary sources have been collected for the period of 10-years from 2011 to 2020 to achieve the goals. The data have been collected, tabulated, categorized, coordinated and performed the relevant calculation of to fulfill... Show More

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