Editorial Board


Editor-in-Chief

Professor Rafiu Oyesola Salawu

Department of Management & Accounting, Faculty of Administration, Obafemi Awolowo University, Ile-Ife, Nigeria.

Managing Editor

Professor Godwin Emmanuel Oyedokun

Department of Management & Accounting, Lead City University, Ibadan, Nigeria

Editorial Board Secretary

Ayodeji Adeyemi

Manager, Research and Professional Standard, Chartered Institute of Taxation of Nigeria


Editorial Board Members

Professor Chinedum Nathaniel Nwezeaku

Federal University of Technology, Owerri, Nigeria.

Professor John Adeoti

Nigeria Institute of Social and Economic Research (NISER), Ibadan, Nigeria.

Professor Uche Jack-Osimiri

Faculty of Law, River State University, Port Harcourt, Nigeria

Professor Aruwa Suleiman Akwu-Odo Salihu

Department of Accounting and Finance, Nasarawa State University, Keffi, Nigeria

Dr. Eiya Ofiafoh Ofiafoh (Associate Professor)

Department of Accounting, University of Benin, Benin City, Nigeria

Dr. Stephen Chukwuemeka Mark Abani

MCSA Worldwide Projects Limited, Abuja, Nigeria

Dr. Kenny Adedapo Soyemi

Department of Accounting, Olabisi Onabanjo University,
Ago Iwoye, Ogun State, Nigeria

Professor Joseph Uchenna Uwaleke

Department of Banking & Finance, Nasarawa State University, Keffi Nasarawa State, Nigeria

Barrister Chukwuemeka Eze

Faculty of Law, Nasarawa State University, Keffi, Nigeria

Mr. Simon Nwanmaghyi Kato

Federal Inland Revenue Service, Chairman’s Office, Abuja, Nigeria

Professor Tankiso Moloi
Department of Accounting, University of Johannesburg, South Africa

Professor Taiwo Asaolu
Department of Accounting, Obafemi Awolowo University, Ile – Ife, Nigeria

Professor Ishola Rufus Akintoye
Department of Accounting, Babcock University, IIlishan - Remo, Nigeria.

Professor Kabiru Isa Dandago
Bayero University, Kano, Nigeria

Professor Micheal Nwidobie
Department of Accounting, Caleb University, Lagos, Nigeria

Professor Abdulmumini Bala Ahmed
Department of Private and Commercial Law, Ado Bayero University, Kano, Nigeria

Professor Zainab Dabo
Department of Business Administration, Kaduna State University, Kaduna, Nigeria

Dr. Justina Okoror
Managing Partner HMAO Professional Services, Nigeria

Dr. Hauwa Lamino Abubakar
Department of Business Administration, Nile University, Abuja, Nigeria

Recent Journals

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Open Access Journal

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


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Open Access Journal

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


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Open Access Journal

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


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Open Access Journal

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


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Open Access Journal

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


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Open Access Journal

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


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Open Access Journal

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


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Open Access Journal

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


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Open Access Journal

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


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Open Access Journal

Volume 23, Issue 1, March 2024

Authors: Nasir adegbenga , ayoola , dele

Abstract Volume 23, Issue 1, March 2024 ...Read More


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Open Access Journal

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


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Open Access Journal

ADOPTION AND CHALLENGES OF ELECTRONIC TAX FILING SYSTEM AMONG SMALL AND MEDIUM-SIZED ENTERPRISES IN LAGOS STATE, NIGERIA

Authors: SALAWU, Mary Kehinde Department of Management and Accounting, Obafemi Awolowo University, Ile-Ife, Nigeria Email: mksalawu@oauife.edu.ng ADIGUN, Omotoyosi Aminat Department of Management and Accounting, Obafemi Awolowo University, Ile-Ife, Nigeria Email: adigunomotoyosi0@gmail.com OGUNDIPE, Lawrencia Olatunde Department of Business Education, Osun State College of Education, Ila-Orangun, Nigeria Email: tunslaw24@gmail.com

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


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Open Access Journal

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


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Open Access Journal

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


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Open Access Journal

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


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Open Access Journal

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


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Open Access Journal

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


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Open Access Journal

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


Hits: 50
Open Access Journal

Issue 1, March 2022

Authors: Olugbenga DANIEL-ADEBAYO, Ishola Rufus AKINTOYE, Folajimi Festus ADEGBIE and Ayooluwa Olotu AJAYI-OWOEYE

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


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Open Access Journal

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