Editorial Board
Recent Journals
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
EFFECT OF MONETARY POLICY MANAGEMENT ON PERFORMANCE OF NIGERIA’S ECONOMY
Authors: Etebong Attah Umana, Nancy Chinwe Agha and Christian Ikechukwu Ezugwu
Abstract This study examined the effect of Monetary Policy Management on the Performance of Nigeria Economy. An ex-post facto research design was adopted for the study. Time series data were collected from the CBN Statistical Bulletin using desk survey method from 1985- 2017. The data were analyzed using Ordinary Least Square multiple regression statisti ...Read More
EFFECTIVE MANAGEMENT OF PENSION FUNDS TOWARDS FRAUD REDUCTION AND GOOD PENSION SCHEME IN NIGERIAN PUBLIC SECTOR
Authors: Amaka Elizabeth Agbata, Paradise Josephine Obada and Tochukwu Nkem Akaegbobi
Abstract This research examined effective management of pension funds that will reduce pension fraud and bring about good pension scheme in Nigerian public sector. The need for it arose due to increased mismanagement and embezzlement of pension funds by those charged with its management. Survey research method was employed and population comprised 435 s ...Read More
CORPORATE GOVERNANCE AND CASH HOLDING IN NIGERIAN LISTED COMPANIES
Authors: Peter Okoeguale IBADIN and Nosakhare OGBOMO
Abstract This study examined corporate governance and cash holdings in Nigeria. To realize this general objective, a sample of one hundred and twenty-seven (127) companies, determined with the use of Yamane’s (1967) sampling size technique, was used and drawn from the Nigeria Stock Exchange (NSE), the selection of which was made through the simple ran ...Read More
CAN AUDIT QUALITY AFFECT PERFORMANCE OF NON-FINANCIAL FIRMS IN NIGERIA?
Authors: Olusola Enitan Olowofela, Olufunke Olaide Sogbesan and Kehinde Isiaq Olaiya
Abstract This study examined the effect of audit quality on value of non-financial firms in Nigeria with reference to food and beverages quoted firms between 2008 and 2017. The study employed ex-post facto research design using panel data sourced from annual financial reports of nineteen (19) sampled quoted food and beverages companies. The findings of t ...Read More
ASSESSING LIQUIDITY DETERMINANTS AND CASH HOLDINGS DECISIONS OF SYSTEMATICALLY IMPORTANT BANKS (SIBS) IN NIGERIA: THE PRE AND POST ECONOMIC RECESSION EXPERIENCE
Authors: Ugochukwu J. Nwoye, Nonye J. Ezenwafor and Emma I. Okoye
Abstract This study to evaluates the relationship between liquidity determinants and the cash holding decisions of Systematically Important Banks (SIBs) in the pre and post-economic recession periods in Nigeria. Specifically, it intends to determine to ascertain the relationship between firm liquidity and cash holding decisions of SIBs in the pre and pos ...Read More
Volume 20 No. 1 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
EFFECT OF TAX REVENUE ON PUBLIC DEBT AND CAPITAL EXPENDITURE IN NIGERIA
Authors: Ntekpere Ukeme A. and Olayinka Ifayemi M.
Abstract The citizens' need for accountability by the governments' continuous receipt of tax revenue without a corresponding reduction in public debt and increase in capital expenditure has raised questions on the effect of tax revenue on public debt and capital expenditure. It is against this background that the study examines the effect of tax rev ...Read More
FAIR VALUE GAINS AND LOSSES AND PERCEPTIONS OF EARNINGS QUALITY: EVIDENCE FROM NIGERIAN DEPOSIT MONEY BANKS
Authors: Gospel J. Chukwu, Godwin Israel Ebirien, Fiito K. Peekate and Amos Namapele
Abstract The need to increase the quality of reported earnings in Nigeria has led to many efforts, including the adoption of International Financial Reporting Standards, which introduced fair value measurement for certain assets and liabilities. This study determined whether the perception of investors on the quality of earnings reported by banks is ...Read More
ACHIEVING TRANSPARENT IFRS FINANCIAL REPORTING IN NIGERIA AND GHANA: THE B & B MODEL EFFECT
Authors: NWOYE, Ugochukwu John , ADENIYI, Segun I. and ABIAHU, Mary-Fidelis Chidoziem.
Abstract In Africa, the transparency quality of financial disclosures appears to rank below expectations after several years of adopting IFRS. Some scholars advocate for the deployment of multi investigative models as a complement during Financial Statements audit to help secure reasonable transparency in IFRS financial reporting. As a result, this ...Read More
DETERMINANTS OF TAX COLLECTION BY LOCAL GOVERNMENTS: EMPIRICAL EVIDENCE FROM KWARA STATE
Authors: Mohammed Yaru
Abstract Local governments in Nigeria depend so much on monthly statutory allocations from the federation account. The allocations have not only been insufficient in meeting the financial needs of local governments but are also characterised by uncertainties and volatilities. Debt profiles of local governments have mounted as a result. Looking inwar ...Read More
COVID-19 CHARITABLE DONATIONS AND TAX SHIELD OF DONORS IN NIGERIA
Authors: Cletus O. Akenbor
Abstract This study aimed at investigating the extent to which covid-19 charitable donation affects tax shield of donors in Nigeria. The study adopted a survey research design, and the population of the study consisted of donors of the N500 billion covid-19 crisis intervention fund established by the Federal Government of Nigeria to contain the effect ...Read More
Volume 19 No 1- Preliminary Pages and Table of Content
Authors: Professor Rafiu Oyesola Salawu and 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 fis ...Read More
TAX FRAUD IN NIGERIA: A REVIEW OF CAUSAL FACTORS
Authors: Peter Okoeguale IBADIN and Embele KEMEBRADIKEMOR
Abstract Tax fraud is a longstanding problem that has affected the government's ability to mobilise revenue needed to enhance growth and development. Billions of naira have been reported lost to tax fraud and mitigating this menace has become a high point of call to various tax authorities. Prior researchers have alluded that strategies to deterring ...Read More
