The pressure for development, public finance and revenue concomitantly attract challenges impacting and impairing on businesses especially in building and construction sector of the economy. Mitigating these responsibilities by various levels of government is the concern for efficient and inclusive fiscal policies for streams of auspicious and sustainable revenue windows particularly taxation. This study therefore examined implication of tax and taxation on the construction sector in Nigeria with a view for industry operator’s decision making. Using extensive review of related literature as well as eliciting primary data through structured questionnaires administered on purposive but randomly selected 100 respondents, elicited data were analysed using descriptive and inferential tools. The result indicated that Value Added Tax and With Holding Tax are most identified , 85% of respondents are aware of the identified taxes while Multiplicity of taxes, corruption risk and lack of confidence in the tax and poor enforcement of tax laws and policies were ranked major inhibiting factors to tax payment. Yet, tax administration was found to have no insignificant effect on tax payment in Nigeria tax system. The study conclusion avail for long-run taxation behaviour on the building and construction sector of the economy and on investment decision, it recommended that appropriate guidance and understanding of tax system and policies required by operators/investors and tax authorities in order to attract tax compliance in the economy.
As the Nigerian construction customers become more sophisticated, it is now very important that firms within the construction industry determine the factors that are important and relevant to the customers’ firm choice decisions. Customer satisfaction can be seen either as a goal or as a measurement tool in the development of construction industry. By using information from journals, books and online sources this study evaluates understanding customers’ satisfaction in the construction industry in Nigeria. The results showed that the quality of the product is not usually dependent on the price of the product or services. Quality is seen as precedent of customer satisfaction. Quality of construction projects can be regarded as the fulfillment of expectations (i.e. the satisfaction) of those participants involved. It also showed that high customer satisfaction leads to relationship strength and a deep state of collaboration has also been found profitable. Companies use different form of customer satisfaction methods in developing and monitoring product or service offering in order to manage and improve customer relationship.
Labour laws dictated by various legal systems are the backbone of healthy and safe working environment around the world. Such laws shape the structure of workplace, engineer the relationship between employers, employees, and guarantee protection to involved parties. Although there has been a rapid expansion of labour rules emerging at the international level, there is still a huge need for professional work assessing the commitment and implementation process. In essence, this research will enlighten the way for many academics to work forward addressing the subject of labour law development and enforcement in order to achieve better working conditions. The legal system of the Palestinian territory has acquired its current shape and texture through a process of incremental evolution over centuries. In particular, the Palestinian Labour Law No. 7 was promulgated in 2000 by the Legislative Council to ensure sound labour market governance. This paper presents a review of the working conditions clauses within the Palestinian, Jordanian, Egyptian, United Arab of Emirates and Turkish labour laws. In addition, the level of which the working conditions articles are applied within the Gaza Strip construction industry is assessed.