Editorial Board
Volume 20 No. 1 of 2021- Preliminary pages
Description
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 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.
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