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

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


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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


Hits: 21
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


Hits: 42
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: 12
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


Hits: 9
Open Access Journal

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


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Open Access Journal

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


Hits: 8
Open Access Journal

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


Hits: 223
Open Access Journal

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


Hits: 48
Open Access Journal

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


Hits: 45
Open Access Journal

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


Hits: 77
Open Access Journal

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


Hits: 81
Open Access Journal

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


Hits: 81
Open Access Journal

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


Hits: 29
Open Access Journal

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


Hits: 55
Open Access Journal

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


Hits: 53
Open Access Journal

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