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 performance; tax laws and
policies; accounting and tax administration; and social factors determining the effectiveness of
tax regimes especially in developing economies. Articles in these areas should keep in view the
nexus between tax-related factors and economic development as a major deciding criterion of
their contribution to the mission of JTED.
Articles submitted to JTED are peer-reviewed, and are expected to promote scholarly
interactions among taxation professionals, academics, policy makers, development partners, and
other development stakeholders in Nigeria and abroad.