Editorial Board
Recent Journals
TAX REFORM, DIGITALIZATION, AND TAX COMPLIANCE AMONG SMALL AND MEDIUM ENTERPRISES IN NIGERIA: A CASE STUDY OF ONDO STATE
Authors: OLOGUN Olubunmi Veronica and OLORUNTOBA Sunday Rufus
Abstract Effective tax compliance is crucial for improved economic growth and development. The increasing focus on taxes has led to tax reform and digitalization throughout the Nigerian system. This study, therefore, examined the effect of tax reform proxied by value-added tax reform, online tax payment platforms (OTPP), integrated tax administration sys ...Read More
PRIMARY MORTGAGE INSTITUTIONS FINANCING OPTIONS AND HOUSING SECTOR DEVELOPMENT IN NIGERIA
Authors: SOYEMI, Kenny Ade, ARIYIBI, Mayowa Ebenezer and OLAIYA, Kehinde Isiaq
Abstract Among, the necessities of life, food, clothing, and shelter are the three most important needs that an individual requires and that must be made available by the government of a nation to its populace, but in Nigeria shelter has continuously become a menace among the citizens. Based on this lacuna, this study examined the impact of primary mortgage ...Read More
TRANSFER PRICING AND PROFITABILITY OF MULTINATIONAL ENTERPRISES: A CONCEPTUAL DISCOURSE
Authors: OGBAISI, Sebastine Abhus and UKWA, James Okeke
Abstract Transfer pricing is a technique used by multinational enterprises (MNEs) to shift profits out of the countries of their operation into tax havens. Shifting of profits by MNEs to their home countries through transfer pricing is common. Therefore, this study adopts a conceptual perspective in the examination of the issue of transfer pricing of the pr ...Read More
HARNESSING REVENUE GENERATION POTENTIALS IN WEST AFRICA THROUGH THE CREATION OF AN ENABLING ENVIRONMENT FOR WOMENOWNED BUSINESSES
Authors: ALI-NAKYEA Abdallah and ADIMOLA Abiola Ruth
Abstract It is stated in various research that the population of women far outnumber men in West Africa, yet the ratio of women to men, in terms of this population, is not reflected in the business environment to enable women contribute their quota significantly to domestic revenue mobilisation. The authors thus posit that, if the enabling environment is ...Read More
INFLATION TARGETING AND INDUSTRIAL PERFORMANCE IN NIGERIA (1991 – 2023)
Authors: EGBEWOLE Abdulazeez Bunmi, AKANBI Saad Babatunde and ALABI Moshood Kolawole
Abstract The study investigates the impact of inflation targeting on industrial sector development in Nigeria covering periods from 1991 to 2023. The analytical methods employed include Augmented Dickey-Fuller unit root test, Johansen test for co-integration and Error Correction Mechanism. The study found that inflation target exerts significant inverse ...Read More
TRANSFER PRICING AND TAX BASE EROSION: A LITERATURE REVIEW
Authors: IBADIN O. Peter and ODIA E. Isaac
Abstract The paper examined transfer pricing and tax base erosion. To achieve this objective, a librarybased approach was employed with a deep review of prior investigations on transfer pricing practices and their outcomes and how they were used to achieve tax base erosion. To this end, multinational companies (MNCs) are mainly the key players which adap ...Read More
TAXES AND INFRASTRUCTURAL DEVELOPMENTS IN EDO STATE
Authors: IBADIN Peter Okoeguale and OHONBA, Nosa
Abstract Taxes are potent instruments for development. State governments however have limited space for tax revenue collections in the face of mounting and emerging functions expected to be performed. Edo State government is one state that is agrarian and an emerging hub of economic activities and one of the few states where the National Insurance Health ...Read More
ADOPTION AND CHALLENGES OF ELECTRONIC TAX FILING SYSTEM AMONG SMALL AND MEDIUM-SIZED ENTERPRISES IN LAGOS STATE, NIGERIA
Authors: SALAWU, Mary Kehinde, ADIGUN, Omotoyosi Aminat and OGUNDIPE, Lawrencia Olatunde
Abstract The study investigated the extent of adoption of electronic tax filing system among small and medium-sized enterprises in Lagos State and also highlighted the challenges of e-tax filing system among SMEs in the State. The study employed descriptive survey research design, targeting a population of 91,097 SMEs, and used sample of 398 SMEs. Data g ...Read More
ADOPTION AND CHALLENGES OF ELECTRONIC TAX FILING SYSTEM AMONG SMALL AND MEDIUM-SIZED ENTERPRISES IN LAGOS STATE, NIGERIA
Authors: SALAWU, Mary Kehinde, ADIGUN, Omotoyosi Aminat & OGUNDIPE, Lawrencia Olatunde
Abstract ABSTRACT The study investigated the extent of adoption of electronic tax filing system among small and medium-sized enterprises in Lagos State and also highlighted the challenges of e-tax filing system among SMEs in the State. The study employed descriptive survey research design, targeting a population of 91,097 SMEs, and used sample of 398 SM ...Read More
Volume 23, Issue 1, March 2024
Authors: Nasir adegbenga , ayoola , dele
Abstract Volume 23, Issue 1, March 2024 ...Read More
HARNESSING REVENUE GENERATION POTENTIALS IN WEST AFRICA THROUGH THE CREATION OF AN ENABLING ENVIRONMENT FOR WOMENOWNED BUSINESSES
Authors: ALI-NAKYEA Abdallah, ADIMOLA Abiola Ruth
Abstract It is stated in various research that the population of women far outnumber men in West Africa, yet the ratio of women to men, in terms of this population, is not reflected in the business environment to enable women contribute their quota significantly to domestic revenue mobilisation. The authors thus posit that, if the enabling environment ...Read More
ADOPTION AND CHALLENGES OF ELECTRONIC TAX FILING SYSTEM AMONG SMALL AND MEDIUM-SIZED ENTERPRISES IN LAGOS STATE, NIGERIA
Abstract The study investigated the extent of adoption of electronic tax filing system among small and medium-sized enterprises in Lagos State and also highlighted the challenges of e-tax filing system among SMEs in the State. The study employed descriptive survey research design, targeting a population of 91,097 SMEs, and used sample of 398 SMEs. Data gath ...Read More
THE CYCLICAL PATTERN OF FISCAL POLICY IN NIGERIA
Authors: AWODE, S., Segun, TELLA, A., Sheriffdeen, ONANUGA, T., Abayomi
Abstract ABSTRACT This study examined the cyclical pattern of fiscal policy in Nigeria, focusing on fiscal variables from both expenditure and taxation sides. On the expenditure side, the cyclical patterns of both recurrent and total expenditures were analyzed while personal income tax, company income tax, and value-added tax were examined on the t ...Read More
Issue 2, September 2022
Authors: Olajide Julius ADEBOWALE and Olusegun David DADA
Abstract The study examined the effect of tax audit on compliance in South Western Nigeria. Four hundred (400) questionnaires were delivered to taxable individuals in the states of Osun, Ogun, Ondo, and Ekiti, Oyo, and Lagos States, which together comprise the South-west zone. The data for the study were acquired through the administration of a questionnair ...Read More
Issue 2, September 2022
Authors: Christopher NDU and Leonard C. UGURU
Abstract The study investigated the impact of non-oil tax revenue on economic growth in Nigeria for the period of 20 years (2001 to 2021). The study employed Value Added Tax (VAT), Company Income Tax (CIT), and Custom and Exercise Duty (CED) as proxies for non-oil tax revenue; while economic growth is measured using Gross Domestic Product (GDP). The study m ...Read More
Issue 2, September 2022
Authors: M. A. Yaru and T. D. Omoniyi and B. B. Omoniyi
Abstract This study examines the impact of Value Added Tax (VAT) on inclusive growth in Nigeria using time series data for the period between 1994 and 2018. Inclusive growth was measured using a composite index constructed with the help of principal component analysis (PCA). The findings from the estimated Autoregressive Distributed Lag (ARDL), and long run ...Read More
Issue 2, September 2022
Authors: Alabi Olumoh YUSUF and Mubaraq SANNI
Abstract The growing investment in new information technologies has greatly promoted the digitalization of tax administration across the world. However, over the years, developing countries such as Nigeria have been confronted with the challenges of mobilization of tax revenue due to primitive manual tax administration systems resulting in tax evasion, corr ...Read More
Issue 2, September 2022
Authors: Fredrick IKPESU
Abstract Tax revenue in recent times has been one of the most discussed issues among policymakers and scholars due to its significant effect on the development of any country. The revenue generated from tax is often relied on by the government to finance both recurrent and capital expenditures. However, the amount of tax revenue to be generated is influence ...Read More
Issue 1, March 2022
Abstract The adequate provision of infrastructure is seen as an agent of growth in countries all over the world. However, Sub-Saharan African countries are struggling with great developmental challenges attributable to infrastructural deficiencies. The study found that tax revenue jointly had significant effect on the total infrastructural expectation gap i ...Read More
Issue 1, March 2022
Authors: Ogbeiyulu Felix UMANHONLEN, Imade Rebecca UMANHONLEN and Osikhena Killian OGIEDU
Abstract Performance audit, which is also known as "value for money" audits, have become increasingly common in the public sector over the past few decades. This paper examined performance audit effectiveness in the Nigerian public sector. Specifically, the study reviewed extant literature on the subject, and examined Nigeria's public sector and its governa ...Read More
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All Issues
- Volume 23, Issue 2, September 2024
- Volume 23, Issue 1, March 2024
- Volume 22, Issue 2, September 2023
- Volume 22, Issue 1, March 2023
- Volume 21. Issue 2, September 2022
- Volume 21. Issue 1, March 2022
- Volume 21. Issue 1, March 2022
- Volume 20. Issue 2, September2021
- Volume 20. Issue 1, March 2021
- Volume 19, Issue 2, September 2020
- Volume 19, Issue 1, March 2020
- Volume 18, Issue 3, December 2019
- Volume 18, Issue 2, September 2019
- Volume 18, Issue 1, March 2019