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
The Institute is charged with the duty, amongst others, to encourage, promote and
coordinate research for the advancement of taxation in Nigeria and to regulate the
taxation profession in all its ramifications. The Chartered Institute of Taxation of Nigeria
Act LFN 2004 is recognized as part of the tax laws in the country by the Federal
Government Tax Policy.