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Direct Taxes and Agricultural Finance

Author

Listed:
  • Omodero Cordelia Onyinyechi

    (Ph.D. Department of Accounting, College of Management and Social Sciences, Covenant University Ota, Ogun State, Nigeria)

  • Ajetumobi Opeyemi

    (Ph.D. Department of Accounting, College of Management and Social Sciences Covenant University Ota, Ogun State, Nigeria)

Abstract

Research background: Food production financing in Nigeria has been a source of concern for many years, causing the entire country to experience intense food insecurity as a direct consequence of entirely unnecessary insensitivity to what is needful at a time. This research took all of these misgivings into consideration and aims to figure out the degree to which direct taxes could alleviate this pressure by earmarking more direct tax receipts to farming activities.

Suggested Citation

  • Omodero Cordelia Onyinyechi & Ajetumobi Opeyemi, 2022. "Direct Taxes and Agricultural Finance," Folia Oeconomica Stetinensia, Sciendo, vol. 22(2), pages 180-192, December.
    • Handle: RePEc:vrs:foeste:v:22:y:2022:i:2:p:180-192:n:12
    DOI: 10.2478/foli-2022-0025
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    Individual taxable income; hydrocarbon tax; firms’ profit tax; agronomic funding;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • Q14 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Finance

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