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Content
September 2021, Volume 20, Issue 2
- 1-10 Effect Of Tax Administration And Taxpayer Education On Tax Compliance Behaviour
by Usang Edet Usang, Obal & Aniekan Etim, Udofia
- 11-33 Review Of Theories On Auditors’ Rotation
by Felix Umanhonlen, Ogbeiyulu
- 11-33 Review Of Theories On Auditors’ Rotation
by Felix Umanhonlen, Ogbeiyulu
- 34-51 Audit Committee Effectiveness, Risk Committee Presence And Tax Aggressiveness In Listed Non-Financial Firms In Nigeria
by O. Irri, Dick & Aruwa, Suleiman A. S. & A. Mainoma, Mohammed
- 52-76 Tax Revenue, Economic Growth And Human Development Index In Nigeria
by Okoeguale IBADIN, Peter & Toyin OLUWATUYI, Bukola
- 77-93 Robust Response To Tentative Business Models In Nigeria: Addressing The Challenges Of Domestic Production And Domestic Consumption
by I. OKOYE, Emma & J. NWOYE, Ugochukwu
March 2021, Volume 20, Issue 1
- 1-17 Taxation, Quality Of Government And Business Development In Osun State, Nigeria
by Olubunmi Aderemi, Helen
- 18-33 Effect Of Monetary Policy Management On Performance Of Nigeria’S Economy
by Attah Umana, Etebong & Chinwe Agha, Nancy & Ikechukwu Ezugwu, Christian
- 34-48 Corporate Governance And Cash Holding In Nigerian Listed Companies
by Okoeguale IBADIN, Peter & OGBOMO, Nosakhare
- 49-62 Can Audit Quality Affect Performance Of Non-Financial Firms In Nigeria?
by Enitan Olowofela., Olusola & Olaide Sogbesan, Olufunke & Isiaq Olaiya, Kehinde
- 63-77 Effective Management Of Pension Funds Towards Fraud Reduction And Good Pension Scheme In Nigerian Public Sector
by Elizabeth Agbata, Amaka & Josephine Obada, Paradise & Nkem Akaegbobi, Tochukwu
- 78-101 Assessing Liquidity Determinants And Cash Holdings Decisions Of Systematically Important Banks (Sibs) In Nigeria: The Pre And Post Economic Recession Experience
by J. Nwoye,, Ugochukwu & J. Ezenwafor, Nonye & I. Okoye, Emma
September 2020, Volume 19, Issue 2
- 1-18 Covid-19 Charitable Donations And Tax Shield Of Donors In Nigeria
by O. Akenbor, Cletus
- 19-33 Determinants Of Tax Collection By Local Governments: Empirical Evidence From Kwara State
by Yaru, Mohammed
- 34-64 Achieving Transparent Ifrs Financial Reporting In Nigeria And Ghana: The B & B Model Effect
by Ugochukwu John, NWOYE, & Segun I.1, ADENIYI, & Mary-Fidelis Chidoziem, ABIAHU
- 65-81 Fair Value Gains And Losses And Perceptions Of Earnings Quality: Evidence From Nigerian Deposit Money Banks
by J. Chukwu, Gospel & Israel Ebirien, Godwin & K. Peekate, Fiito & Namapele, Amos
- 82-103 Effect Of Tax Revenue On Public Debt And Capital Expenditure In Nigeria
by Ukeme A., Ntekpere & Ifayemi M., Olayinka
March 2020, Volume 19, Issue 1
- 1-14 Company Income Tax, Value Added Tax, Personal Income Tax And Economic Growth In Nigeria
by Femi Adebisi, Joseph & Ibrahim, Mahmoud & Abba Abdullahi, Nuruddeen
- 15-34 Tax Revenue And Economic Growth In Nigeria
by Obiora Anyaduba, John & Osamudiamen Efionayi, Dickson
- 35-49 A Survey Of Religiosity, Tax Morale And Compliance Among Micro, Small And Medium Scale Enterprises In Nigeria
by Ayodele AGBETUNDE, Lateef & Oladipo AKINRINOLA, Olalekan & Odinakachi ANYAHARA, Iheanyi
- 50-63 Effect Of Corporate Tax On Sustainable Financial Performance Of Listed Firms In Nigeria
by Augustine NWAORGU, Innocent & S. OYEKEZIE, Kingsley & Chidoziem ABIAHU, Mary-Fidelis
- 64-80 Tax Fraud In Nigeria: A Review Of Causal Factors
by Okoeguale IBADIN, Peter & KEMEBRADIKEMOR, Embele
December 2019, Volume 18, Issue 3
- 1-11 Bridging Tax Gap In Nigeria Through Taxing High Networth Individuals: A Myth Or Reality?
by Jacob Ademola, Osundina & Samuel Olajide, Dada & Ishola Rufus, Akintoye
- 12-34 Relevance of Adam Smith Canons of Taxation to The Modern Tax System
by Soyode, Olalekan & Godwin Emanuel, Oyedokun
- 35-47 Effect Of Tax Audit On Tax Compliance In Kwara State, Nigeria
by Taiwo Azeez, OLANIYI, & Omolabake Olufemi, ILESANMI,
- 48-72 The Effect Of Tax Policy On Compliance Among Small And Mediumscale Enterprises In Southwestern, Nigeria
by O. Oladejo,, Abiodun & Unam Monday,, James & Olusegun Oladele, Olubode
- 73-79 Effect Of Tax Revenue On Economic Growth In Nigeria
by Comfort Olaitan, Bamidele, & Johnson kolawole, Olowookere
- 80-96 Value Added Tax And Economic Growth Of Nigeria
by Lateef Kolawole, Fijabi
- 97-119 Role Of Tax Education And Enlightenment On Tax Revenue Growth In Nigeria
by N. Onuoha, Luke & Rufus Akintoye, Ishola & Emmanuel Oyedokun, Godwin
- 120-134 Deferred Tax Accounting And Financial Performance: The Listed Agricultural Firms Perspective In Nigeria
by Innocent Augustine,, Nwaorgu, & Mary-Fidelis Chidoziem, Abiahu & T. Tapang,, Arzizeh & Jacob Aondohemba, Iormbagah,
- 135-149 Taxation, Quality Of Government And Business Development In Osun State, Nigeria
by H. O., Aderemi,
- 150-169 Tax Revenue and Economic Growth in Nigeria
by Obiora Anyaduba, John & Osamudiamen Efionayi, Dickson & Anyaduba, J. O.
September 2019, Volume 18, Issue 2
- 1-8 Effects Of Multiple Taxation On The Growth Of Small And Medium Enterprises In Nigeria
by Sani Alfred, Ilemona & Sunday, Nwite & Godwin Emanuel, Oyedokun
- 14-39 Effect of Personal Reliefs and Allowances on Tax Liabilities and Tax Burdens of Individual Taxpayers in Nigeria
by J. U, Ihendinihu, & O. E., Alpheaus, & C. O., Omodero,
- 45-67 Moderating Effect Of External Debt On The Impact Of Tax Revenue On Nigeria Economic Growth
by Folajimi Festus, Adegbie, & Anthonia, Alebiosu
- 72-91 ARE TAX INCENTIVES STIMULATING SMEs’ COMPETITIVENESS IN NIGERIA? A CRITICAL EXAMINATION
by Unam Monday, James
- 97-104 Causality Link Between External Debt And Economic Growth In Nigeria
by Wasiu Alao, Badmus, & Kamorudeen Wale, Oladejo,
- 110-126 Bridging Tax Gap In Nigeria Through Taxation Of Digitalized Companies: Any Prospect?
by Appolos Nwabuisi, Nwaobia, & Ishola Rufus, Akintoye
- 126-126 Effect Of Tax Revenue On The Economic Growth Of Nigeria
by Ifeoluwa Adelusi, Abosede
- 126-126 National Tax Policy And Nigeria Tax System
by Yemisi, Adedokun & Raman, Adetola & Ishola Rufus, Akintoye
- 126-138 Effect Of Tax Revenue On The Economic Growth Of Nigeria
by Ifeoluwa Adelusi, Abosede
- 139-146 National Tax Policy And Nigeria Tax System
by Yemisi, Adedokun & Raman, Adetola & Ishola Rufus, Akintoye
- 147-157 Are The Transfer Pricing Regulations A Clog To Business Sustainability In Nigeria?
by Adefolake, Adewusi, & Moshood, Quadri,
- 158-181 Value Added Tax And Infrastructural Development In Nigeria
by Justina Adaku, OKOROR & Uche, UWALEKE & Akaro Mainoma, MUHAMMAD & Godwin Emmanuel, OYEDOKUN
- 182-192 Bond/Equity Investment And Future Sustainability Of Potential Retirees Among Nigerian Academics In Selected Tertiary Institutions
by J. A, Oguntodu & P. I, Ogbebor & I. M, Olayinka
- 193-201 Creating Tax Administration Capacities Through Strategic Human Capital Development: Evidence From Kwara Irs
by Awodun, Muritala & Kamaluddeen Aiyelabegan, HabibahKike
- 202-218 Distilling The Contour Of Adr Applicability To Tax Disputes In Nigeria
by Nnaemeka Boniface, Amadi
March 2019, Volume 18, Issue 1
- 1-13 Measuring Tax Avoidance Using Effective Tax Rate: Concepts And Implications
by Joshua Aronmwan, Edosa & Mavis Okaiwele, Izilin
- 14-22 Impact Of Economic Growth, Energy And Public Health Expenditure On Life Expectancy In Nigeria: Bound Test Approach
by Muhammad, Sani & Aminu Mikailu, Ahmed
- 23-33 Tax Aggressiveness And Corporate Social Responsibility In The Nigerian Manufacturing Sector
by Olawumi Dabor, Alexander & Beauty Ekiomado, Eguase & Aggreh, Meshack
- 34-44 Financial Reporting And Tax Issues In Nigeria
by Oshoke Akhor, Sadiq & Onutomaha Akrawah, Dennis
- 45-58 Issues In Financial Reporting Lag
by Oshoke Akhor, Sadiq & Eyesan Dabor, Leslie & Ambrose Okafor, Chinwuba
- 59-70 Value Added Tax And Revenue Generation In Nigeria: An Empirical Analysis
by Clement Ozele, Edojor & Osaro Atu, Favour & Igbinosa Atu Adeghe, Raphael & Oghogho, Gina
- 72-83 Company Income Tax And Nigerian Economic Growth
by Peter Ogwuche, Iduh & Musa Abdullahi, Abdullahi & Emmanuel Oyedokun, Godwin
- 84-96 Nexus Between Financial Sector Development And Economic Growth In Nigeria
by Vincent, Harrison & Aruwa, S.A.S & John Toro, Gimba
- 97-109 Measurements Of Economic Development: Does Human Development Index Matter In The Context Of Nigeria
by Okoeguale Ibadin, Peter & Eiya, Ofiafoh
- 110-121 The Determinants Of The Adoption Of International Public Sector Accounting Standards In Lagos State
by Adebimpe Salami, Ifeoluwapo & Oyesola Salawu, Rafiu
- 122-147 Effect Of Structural Capital On Performance Of Listed Consumer Goods Companies In Nigeria
by S. Abubakar, Halimatu & I. Fodio, Musa & Ibrahim, Hassan
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