Editorial Board
Recent Journals
IMPACT OF TAXATION ON WEALTH CREATION IN NIGERIA (2010-2023)
Authors: JAHUN, Fadheela Uba and DANDAGO, Kabiru Isa
Abstract The study examined the impact of taxation on wealth creation in Nigeria for a period of fourteen years (2010-2023). The study’s specific goal is to evaluate the influence of total tax, petroleum profit tax, nor oil tax, and value added tax on wealth creation in Nigeria. Correlational research design is used for this study. The study employs secon ...Read More
DIGITALIZED ACCOUNTING TECHNIQUES AND FINANCIAL REPORTING QUALITY OF SELECTED DEPOSIT MONEY BANKS IN NIGERIA
Authors: ELOM, Joseph .O, NNACHI, Azubuike Mba, IBIAM, Chioma and UCHE, C. Chukwu
Abstract Broadly, the study examined the impact of digitalized accounting techniques on financial reporting quality of selected money deposit banks in Nigeria. Specifically, this study ascertained the impact of artificial intelligence, big data and internet-of-things on financial reporting quality of deposit money banks in Nigeria. The study employed descri ...Read More
FIRM ATTRIBUTES AND TAX AVOIDANCE IN NIGERIAN LISTED MANUFACTURING COMPANIES
Authors: ODUNSI, Oluwasegun Temitayo, ADEDEJI, Samuel Babatunji and ALAO, Abdul-Azeez Adeniyi
Abstract This study investigated the effect of firm attributes on tax avoidance among listed manufacturing companies in Nigeria. Ex-post facto design was employed in the study with secondary data being gathered from published annual reports of these companies from 2012 up to 2021. Hypothesis was tested using the Ordinary Least Squares (OLS) approach. The re ...Read More
CORPORATE TAX PLANNING, BOARD GENDER DIVERSITY AND FINANCIAL PERFORMANCE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA
Authors: LUKMAN, Ojedele Lawal, TAJUDEEN, Lawal, SHITU, Abdul Muftah and DANIYA, Adeiza Abdulazeez
Abstract Governments at all levels are concerned about raising more revenue to finance their expenditure responsibilities, while management and investors are interested in a conducive business environment with a reduced tax burden which will lead to effective and efficient financial performance. The objective of the study is to examine the moderating role o ...Read More
INFORMATION COMMUNICATIONS TECHNOLOGY AND EFFECTIVE TAX ADMINISTRATION IN NIGERIA: AN EXAMINATION OF THE TECHNOLOGY ACCEPTANCE MODEL
Authors: ODIA, James Osabuohien and ALEGBE, John. J
Abstract The broad objective of the study is an investigation of the relationship between Information Communications Technology and Effective Tax Administration in Nigeria: An Examination of the Technology Acceptance Model. To achieve this broad objective, the following variables like electronic tax registration, electronic tax filing, electronic tax cleara ...Read More
BASE EROSION AND PROFIT SHIFTING IN DEVELOPING COUNTRIES: THE NIGERIAN EXPERIENCE
Authors: SALAWU, Muinat Wuraola, OTUSANYA, Julius Olatunde and ADEYEYE, Gbadegesin Babatunde
Abstract Cross-border tax situations arising as a result of international business transactions have led to Base Erosion and Profit Shifting (BEPS) where gaps and mismatches in tax laws are exploited to shift income, profits, and assets from one jurisdiction to another. Using MNCs listed on the Nigerian Exchange Group as its population and sample using the ...Read More
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
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- Volume 23, issue 2, September 2024
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- 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