Editorial Board
Recent Journals
Issue 2, September 2023
Authors: EIYA. O., IZEVBIGIE, D.P.I. & DAUDA, H.A.
Abstract This paper draws motivation from the fact that despite the recent amendments relating to transfer pricing regulations in 2018 in Nigeria, the tax revenue losses as reported by the Tax Justice Network (2021) amounting to US$1.77 billion is quite alarming; thus, creating a curiosity and research gap, and therefore a calculated attempt to contribute t ...Read More
Issue 1, March 2023
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 taxation ...Read More
Issue 2, September 2022
Authors: Godwin Emmanuel OYEDOKUN and Taiwo Adewale OLUSESAN
Abstract This study examined the effect of tax incentives on financial performance of Small and Medium Enterprises in Nigeria. The study adopted a longitudinal research design with the use of the data obtained from the statistical bulletin of the Central Bank of Nigeria (CBN). The population of this study is all Small and Medium Enterprises in Nigeria with ...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
Issue 1, March 2022
Authors: Godwin Emmanuel OYEDOKUN and Oluwatobiloba Oreoluwa DUROWAIYE
Abstract Banks serve as an indispensable part of the financial system, performing a crucial role in intermediation which results in a flow of financial resources in an economy. However, the recurring nature of fraud has hindered the effective performance of Deposit Money Banks (DMBs) in Nigeria. The general objective of this study is to assess the effective ...Read More
Issue 1, March 2022
Authors: Babatope Ayodeji ADEYEMI and Adefisayo AWOGBADE
Abstract The study examined the effect of fiscal policy on economic growth in Nigeria from 1986 to 2020. Some econometric tools were employed to explore the relationship between these variables. Fiscal policy was a proxy by total public expenditure, external debt, external reserve, and tax revenue while economic growth was a proxy with Real GDP. The study e ...Read More
Issue 1, March 2022 - Subject
Authors: James ODIA and Sarah AKONOAFUA
Abstract ABSTRACT The paper examines the concept of digital taxation globally and in the Nigerian context where Digital Taxation in Nigeria was discussed. The regulations discussed covered; Digital Permanent Establishment Rules (Finance Act 2020); Companies Income Tax (CIT) and E-commerce; Personal Income Tax and E-commerce and Value Added Tax (VAT) on Ele ...Read More
TAX REVENUE, ECONOMIC GROWTH AND HUMAN DEVELOPMENT INDEX IN NIGERIA
Authors: Peter Okoeguale IBADIN and Bukola Toyin OLUWATUYI
Abstract This paper examined tax revenue, economic growth and human development index. To achieve this main objective in specific terms, the paper evaluated the impact of some major taxes, including Company Income Tax (CIT), Petroleum Profit Tax (PPT), Value-Added Tax (VAT) and Customs and Excise Duties (CED) on Real Gross Domestic Product (RGDP) and Hu ...Read More
ROBUST RESPONSE TO TENTATIVE BUSINESS MODELS IN NIGERIA: ADDRESSING THE CHALLENGES OF DOMESTIC PRODUCTION AND DOMESTIC CONSUMPTION
Authors: Emma I. OKOYE and Ugochukwu J. NWOYE
Abstract Despite the nation’s slow paced economic resuscitation successes being recorded in the post COVID- 19 pandemic lockdown phase, the untamed and deteriorating habit of Nigerian leadership to foreign loans and consequent mismanagement of scarce financial resources as fueled by corruption has no doubt become an inevitable threat to the nation’s ...Read More
REVIEW OF THEORIES ON AUDITORS’ ROTATION
Authors: Ogbeiyulu Felix Umanhonlen
Abstract A lot of debates have been evolved among theories of auditor’s rotation. Some theorists have argued that auditors should rotate on a specific basis, others refute these claims and assert that longer tenure audit engagement engender quality audit, while in other quarters narrow it down, emphasizing on other factors that could mitigate the effec ...Read More
EFFECT OF TAX ADMINISTRATION AND TAXPAYER EDUCATION ON TAX COMPLIANCE BEHAVIOUR
Authors: Obal Usang Edet Usang and Udofia Aniekan Etim
Abstract In order to generate more revenue from income taxes, the Cross River State government had embarked on intensive tax campaign across the state. It is not clear whether this has led to more compliance on the part of taxpayers. Therefore, the study examined the effect of tax administration and taxpayer education on tax compliance in Calabar Metropo ...Read More
AUDIT COMMITTEE EFFECTIVENESS, RISK COMMITTEE PRESENCE AND TAX AGGRESSIVENESS IN LISTED NON-FINANCIAL FIRMS IN NIGERIA
Authors: Dick O. Irri, Suleiman A. S. Aruwa and Mohammed A. Mainoma
Abstract The objective of this study is to investigate the effect of audit committee effectiveness and risk committee presence on tax aggressiveness in non-financial firms listed in Nigeria. Using a correlational design, a sample of 80 companies for a period of 12 years (2008-2019) was selected from a target population of 98 listed non-financial services ...Read More
Volume 20 No. 2 of 2021- Preliminary pages
Authors: Professor Rafiu Oyesola Salawu, Professor Godwin Emmanuel Oyedokun, Mary-Fidelis Chidoziem Abiahu
Abstract The Journal of Taxation and Economic Development (JTED) is the official Journal of the Chartered Institute of Taxation of Nigeria (CITN). JTED is devoted to the study of taxation and its role in economic development. The journal's specific areas of interest include the theoretical and empirical analysis of taxation and its implication for fiscal ...Read More
TAXATION, QUALITY OF GOVERNMENT AND BUSINESS DEVELOPMENT IN OSUN STATE, NIGERIA
Authors: Helen Olubunmi Aderemi
Abstract This paper examined the extent to which taxation affects the survival of enterprises in Osun State, Nigeria. It also investigated the effect of taxation on the quality of governance and ascertained how taxation influences the business operations of the enterprises. These were with a view to determining how taxation enhances quality of governance ...Read More
e-ISSN:
All Issues
- Volume 22, Issue 2, September 2023
- Volume 22, Issue 1, March 2023
- SamAyo3
- SamAyo2
- SamAyoTest
- 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