Content
September 2024, Volume 23, Issue 2
- 100-116 Impact of Taxation on Wealth Creation in Nigeria (2010-2023)
by JAHUN Fadheela Uba & Dandago Kabiru Isa
2024, Volume 23, Issue 2
- 1-19 Base Erosion and Profit Shifting in Developing Countries: The Nigerian Experience
by SALAWU Muinat Wuraola & OTUSANYA Julius Olatunde & ADEYEYE Gbadegesin Babatunde - 20-52 Information Communications Technology and Effective Tax Administration in Nigeria: An Examination of the Technology Acceptance Model
by ODIA James Osabuohien & ALEGBE John. J - 53-67 Corporate Tax Planning, Board Gender Diversity and Financial Performance of Listed Consumer Goods Firms in Nigeria
by LUKMAN Ojedele Lawal & TAJUDEEN Lawal & SHITU Abdul Muftah & DANIYA Adeiza Abdulazeez - 68-80 Firm Attributes and Tax Avoidance in Nigerian Listed Manufacturing Companies
by ODUNSI Oluwasegun Temitayo & ADEDEJI Samuel Babatunji & ALAO Abdul-Azeez Adeniyi - 81-99 Digitalized Accounting Techniques and Financial Reporting Quality of Selected Deposit Money Banks in Nigeria
by ELOM, Joseph .O & NNACHI Azubuike Mba & UCHE C. Chukwu
2024, Volume 23, Issue 1
- 13-35 Tax Reform, Digitalization, And Tax Compliance Among Small And Medium Enterprises In Nigeria: A Case Study Of Ondo State
by OLOGUN Olubunmi Veronica & OLORUNTOBA Sunday Rufus - 36-56 Primary Mortgage Institutions Financing Options And Housing Sector Development In Nigeria
by SOYEMI, Kenny Ade & ARIYIBI, Mayowa Ebenezer & OLAIYA Kehinde Isiaq - 57-71 Transfer Pricing And Profitability Of Multinational Enterprises: A Conceptual Discourse
by OGBAISI, Sebastine Abhus & UKWA, James Okeke - 72-86 Harnessing Revenue Generation Potentials In West Africa Through The Creation Of An Enabling Environment For Women-Owned Businesses
by ALI-NAKYEA Abdallah & ADIMULA Abiola Ruth - 87-104 Inflation Targeting And Industrial Performance In Nigeria (1991 – 2023)
by EGBEWOLE Abdulazeez Bunmi & AKANBI Saad Babatunde & ALABI Moshood Kolawole - 105-120 Transfer Pricing And Tax Base Erosion: A Literature Review
by IBADIN O. Peter & ODIA E. Isaac - 121-140 Taxes And Infrastructural Developments In Edo State
by IBADIN Peter Okoeguale & OHONBA, Nosa - 141-155 Adoption And Challenges Of Electronic Tax Filing System Among Small And Medium-Sized Enterprises In Lagos State, Nigeria
by SALAWU Mary Kehinde & ADIGUN Omotoyosi Aminat & OGUNDIPE Lawrencia Olatunde
2023, Volume 22, Issue 2
- 1-12 Impact Of Transfer Pricing Regulations On Tax Planning In Nigeria
by Eiya. O. & Izevbigie, D.P.I. & Dauda, H.A. - 13-31 Fuel Subsidy And Government Expenditure In Nigeria
by ADEYEMI, PhD Babatope Ayodeji & OLASUNKANMI Lanre - 32-50 Service Quality Dimensions And Customer Loyalty To Hotels In Enugu Metropolis: A Study Of Nike Lake Resort
by EGELE Aja Ebeke & ARISI-NWUGBALLA Emmanuel A. & EKE Chijioke Cyril & AGHA Nancy - 51-69 Digitalisation And Prospects Of Tax Compliance In Nigeria
by KATO Simon Nwanmaghyi & OREDEIN Oluwaseun - 70-84 Assessing The Impact Of Tax Pro-Max On Tax Revenue And Collection Efficiency In Nigeria
by PETER, Peace Abigail - 85-102 Taxation In Fragile States: The Missing Piece Of The State Building Puzzle
by ABDALLAH Ali-Nakyea & WISDOM Akpemada Kwame Ankah
2023, Volume 22, Issue 1
- 1-18 The Cyclical Pattern Of Fiscal Policy In Nigeria
by AWODE, S., Segun & TELLA, A., Sheriffdeen & ONANUGA, T., Abayomi - 19-41 Tax Reform And Tax Compliance Behavior Of Companies In Nigeria
by OKEKE Clement Ejiofor - 42-55 Working Capital Management And Financial Performance Of Quoted Healthcare Sector In Nigeria
by AINA Grace Oluwatosin & LAWAL Babatunde Akeem & AKINTOLA Gbenga Samson - 56-77 Tax Administrative Strategy And Small And Medium Enterprises (Smes) Performance In Kwara State
by ADEOYE Afolabi & SALAU Alhaji Abdulazeez & MUHAMMED Kamaldeen Usman & OLABISI Deborah Ayodabo - 78-96 Effect Of Pension Fund Investment In Equity On Financial Sector Development In Nigeria
by ILO Bamidele & YINUSA Olumuyiwa Ganiyu & OYEDOKUN Godwin Emmanuel - 97-114 Audit Quality And Qualitative Characteristics Of Accounting Information Of Deposit Money Banks Listed In Nigeria
by LAWAL Babatunde A. & OYETUNJI Oluwayomi T. & KILANI Babatunde A. & LAWAL Busayo O.
2022, Volume 21, Issue 2
- 1-11 Determinants Of Tax Revenue In Nigeria: Macroeconomic Perspectives
by Fredrick Ikpesu - 12-25 Non-Oil Tax Revenue And Economic Growth In Nigeria
by Christopher Ndu & Leonard C. Uguru - 26-44 Impact Of Value Added Tax On Inclusive Growth In Nigeria
by M. A. Yaru & T. D. Omoniyi & B. B. Omoniyi - 45-61 Digitalization Of Tax Administration And Performance Of Kwara State Internal Revenue Service
by Yusuf Alabi Olumoh & Sanni Mubaraq - 62-78 Tax Incentives And Financial Performance Of Small And Medium Enterprises In Nigeria
by Oyedokun Godwin Emmanuel & Taiwo Adewale Olusesan - 79-92 Tax Audit And Compliance In South Western Nigeria
by Adebowale Olajide Julius & Dada Olusegun David
2022, Volume 21, Issue 1
- 1-19 Tax Revenue And Infrastructure Expectation Gap In Selected Sub-Saharan African Countries
by Daniel- Adebayo Olugbenga & Akintoye Ishola Rufus & Adegbie Folajimi Festus & Ajayi-Owoeye Ayooluwa Olotu - 20-35 Fiscal Policy And Economic Growth In Nigeria
by Adeyemi Babatope Ayodeji & Awogbade Adefisayo - 36-65 Performance Audit Effectiveness In The Nigeria Public Sector: A Review Of Literature
by Umanhonlen Ogbeiyulu Felix & Umanhonlen Imade Rebecca & Ogiedu Osikhena Killian - 66-74 Forensic Audit And Fraud Prevention In The Nigerian Deposit Money Banks
by Oyedokun Godwin Emmanuel & Durowaiye Oluwatobiloba Oreoluwa - 75-92 Digital Taxation In Nigeria: Issues, Challenges And The Way Forward
by James Odia & Sarah Akonoafua
2021, Volume 20, Issue 2
- 1-10 Effect Of Tax Administration And Taxpayer Education On Tax Compliance Behaviour
by Obal Usang Edet Usang & Udofia Aniekan Etim - 11-33 Review Of Theories On Auditors’ Rotation
by Ogbeiyulu Felix Umanhonlen - 11-33 Review Of Theories On Auditors’ Rotation
by Ogbeiyulu Felix Umanhonlen - 34-51 Audit Committee Effectiveness, Risk Committee Presence And Tax Aggressiveness In Listed Non-Financial Firms In Nigeria
by Dick O. Irri & Suleiman A. S. Aruwa & Mohammed A. Mainoma - 52-76 Tax Revenue, Economic Growth And Human Development Index In Nigeria
by Peter Okoeguale IBADIN & Bukola Toyin OLUWATUYI - 77-93 Robust Response To Tentative Business Models In Nigeria: Addressing The Challenges Of Domestic Production And Domestic Consumption
by Emma I. OKOYE & Ugochukwu J. NWOYE
2021, Volume 20, Issue 1
- 1-17 Taxation, Quality Of Government And Business Development In Osun State, Nigeria
by Helen Olubunmi Aderemi - 18-33 Effect Of Monetary Policy Management On Performance Of Nigeria’S Economy
by Etebong Attah Umana & Nancy Chinwe Agha & Christian Ikechukwu Ezugwu - 34-48 Corporate Governance And Cash Holding In Nigerian Listed Companies
by Peter Okoeguale IBADIN & Nosakhare OGBOMO - 49-62 Can Audit Quality Affect Performance Of Non-Financial Firms In Nigeria?
by Olusola Enitan Olowofela. & Olufunke Olaide Sogbesan & Kehinde Isiaq Olaiya - 63-77 Effective Management Of Pension Funds Towards Fraud Reduction And Good Pension Scheme In Nigerian Public Sector
by Amaka Elizabeth Agbata & Paradise Josephine Obada & Tochukwu Nkem Akaegbobi - 78-101 Assessing Liquidity Determinants And Cash Holdings Decisions Of Systematically Important Banks (Sibs) In Nigeria: The Pre And Post Economic Recession Experience
by Ugochukwu J. Nwoye, & Nonye J. Ezenwafor & Emma I. Okoye
2020, Volume 19, Issue 2
- 1-18 Covid-19 Charitable Donations And Tax Shield Of Donors In Nigeria
by Cletus O. Akenbor - 19-33 Determinants Of Tax Collection By Local Governments: Empirical Evidence From Kwara State
by Mohammed Yaru - 34-64 Achieving Transparent Ifrs Financial Reporting In Nigeria And Ghana: The B & B Model Effect
by NWOYE, Ugochukwu John & ADENIYI, Segun I.1 & ABIAHU Mary-Fidelis Chidoziem - 65-81 Fair Value Gains And Losses And Perceptions Of Earnings Quality: Evidence From Nigerian Deposit Money Banks
by Gospel J. Chukwu & Godwin Israel Ebirien & Fiito K. Peekate & Amos Namapele - 82-103 Effect Of Tax Revenue On Public Debt And Capital Expenditure In Nigeria
by Ntekpere Ukeme A. & Olayinka Ifayemi M.
2020, Volume 19, Issue 1
- 1-14 Company Income Tax, Value Added Tax, Personal Income Tax And Economic Growth In Nigeria
by Joseph Femi Adebisi & Mahmoud Ibrahim & Nuruddeen Abba Abdullahi - 15-34 Tax Revenue And Economic Growth In Nigeria
by John Obiora Anyaduba & Dickson Osamudiamen Efionayi - 35-49 A Survey Of Religiosity, Tax Morale And Compliance Among Micro, Small And Medium Scale Enterprises In Nigeria
by Lateef Ayodele AGBETUNDE & Olalekan Oladipo AKINRINOLA & Iheanyi Odinakachi ANYAHARA - 50-63 Effect Of Corporate Tax On Sustainable Financial Performance Of Listed Firms In Nigeria
by Innocent Augustine NWAORGU & Kingsley S. OYEKEZIE & Mary-Fidelis Chidoziem ABIAHU - 64-80 Tax Fraud In Nigeria: A Review Of Causal Factors
by Peter Okoeguale IBADIN & Embele KEMEBRADIKEMOR
2019, Volume 18, Issue 3
- 1-11 Bridging Tax Gap In Nigeria Through Taxing High Networth Individuals: A Myth Or Reality?
by Osundina Jacob Ademola & Dada Samuel Olajide & Akintoye Ishola Rufus - 12-34 Relevance of Adam Smith Canons of Taxation to The Modern Tax System
by Olalekan Soyode & Oyedokun Godwin Emanuel - 35-47 Effect Of Tax Audit On Tax Compliance In Kwara State, Nigeria
by OLANIYI, Taiwo Azeez & ILESANMI, Omolabake Olufemi - 48-72 The Effect Of Tax Policy On Compliance Among Small And Mediumscale Enterprises In Southwestern, Nigeria
by Abiodun O. Oladejo, & James Unam Monday, & Olubode Olusegun Oladele - 73-79 Effect Of Tax Revenue On Economic Growth In Nigeria
by Bamidele, Comfort Olaitan & Olowookere Johnson kolawole - 80-96 Value Added Tax And Economic Growth Of Nigeria
by Fijabi Lateef Kolawole - 97-119 Role Of Tax Education And Enlightenment On Tax Revenue Growth In Nigeria
by Luke N. Onuoha & Ishola Rufus Akintoye & Godwin Emmanuel Oyedokun - 120-134 Deferred Tax Accounting And Financial Performance: The Listed Agricultural Firms Perspective In Nigeria
by Nwaorgu, Innocent Augustine, & Abiahu Mary-Fidelis Chidoziem & Arzizeh T. Tapang, & Iormbagah, Jacob Aondohemba - 135-149 Taxation, Quality Of Government And Business Development In Osun State, Nigeria
by Aderemi, H. O. - 150-169 Tax Revenue and Economic Growth in Nigeria
by John Obiora Anyaduba & Dickson Osamudiamen Efionayi & J. O. Anyaduba
2019, Volume 18, Issue 2
- 1-8 Effects Of Multiple Taxation On The Growth Of Small And Medium Enterprises In Nigeria
by Ilemona Sani Alfred & Nwite Sunday & Oyedokun Godwin Emanuel - 14-39 Effect of Personal Reliefs and Allowances on Tax Liabilities and Tax Burdens of Individual Taxpayers in Nigeria
by Ihendinihu, J. U & Alpheaus, O. E. & Omodero, C. O. - 45-67 Moderating Effect Of External Debt On The Impact Of Tax Revenue On Nigeria Economic Growth
by Adegbie, Folajimi Festus & Alebiosu Anthonia - 72-91 ARE TAX INCENTIVES STIMULATING SMEs’ COMPETITIVENESS IN NIGERIA? A CRITICAL EXAMINATION
by James Unam Monday - 97-104 Causality Link Between External Debt And Economic Growth In Nigeria
by Badmus, Wasiu Alao & Oladejo, Kamorudeen Wale - 110-126 Bridging Tax Gap In Nigeria Through Taxation Of Digitalized Companies: Any Prospect?
by Nwaobia, Appolos Nwabuisi & Akintoye Ishola Rufus - 126-126 Effect Of Tax Revenue On The Economic Growth Of Nigeria
by Abosede Ifeoluwa Adelusi - 126-126 National Tax Policy And Nigeria Tax System
by Adedokun Yemisi & Adetola Raman & Akintoye Ishola Rufus - 126-138 Effect Of Tax Revenue On The Economic Growth Of Nigeria
by Abosede Ifeoluwa Adelusi - 139-146 National Tax Policy And Nigeria Tax System
by Adedokun Yemisi & Adetola Raman & Akintoye Ishola Rufus - 147-157 Are The Transfer Pricing Regulations A Clog To Business Sustainability In Nigeria?
by Adewusi, Adefolake & Quadri, Moshood - 158-181 Value Added Tax And Infrastructural Development In Nigeria
by OKOROR Justina Adaku & UWALEKE Uche & MUHAMMAD Akaro Mainoma & OYEDOKUN Godwin Emmanuel - 182-192 Bond/Equity Investment And Future Sustainability Of Potential Retirees Among Nigerian Academics In Selected Tertiary Institutions
by Oguntodu J. A & Ogbebor P. I & Olayinka I. M - 193-201 Creating Tax Administration Capacities Through Strategic Human Capital Development: Evidence From Kwara Irs
by Muritala Awodun & HabibahKike Kamaluddeen Aiyelabegan - 202-218 Distilling The Contour Of Adr Applicability To Tax Disputes In Nigeria
by Amadi Nnaemeka Boniface
2019, Volume 18, Issue 1
- 1-13 Measuring Tax Avoidance Using Effective Tax Rate: Concepts And Implications
by Edosa Joshua Aronmwan & Izilin Mavis Okaiwele - 14-22 Impact Of Economic Growth, Energy And Public Health Expenditure On Life Expectancy In Nigeria: Bound Test Approach
by Sani Muhammad & Ahmed Aminu Mikailu - 23-33 Tax Aggressiveness And Corporate Social Responsibility In The Nigerian Manufacturing Sector
by Alexander Olawumi Dabor & Eguase Beauty Ekiomado & Meshack Aggreh - 34-44 Financial Reporting And Tax Issues In Nigeria
by Sadiq Oshoke Akhor & Dennis Onutomaha Akrawah - 45-58 Issues In Financial Reporting Lag
by Sadiq Oshoke Akhor & Leslie Eyesan Dabor & Chinwuba Ambrose Okafor - 59-70 Value Added Tax And Revenue Generation In Nigeria: An Empirical Analysis
by Edojor Clement Ozele & Favour Osaro Atu & Raphael Igbinosa Atu Adeghe & Gina Oghogho - 72-83 Company Income Tax And Nigerian Economic Growth
by Iduh Peter Ogwuche & Abdullahi Musa Abdullahi & Godwin Emmanuel Oyedokun - 84-96 Nexus Between Financial Sector Development And Economic Growth In Nigeria
by Harrison Vincent & S.A.S Aruwa & Gimba John Toro - 97-109 Measurements Of Economic Development: Does Human Development Index Matter In The Context Of Nigeria
by Peter Okoeguale Ibadin & Ofiafoh Eiya - 110-121 The Determinants Of The Adoption Of International Public Sector Accounting Standards In Lagos State
by Ifeoluwapo Adebimpe Salami & Rafiu Oyesola Salawu - 122-147 Effect Of Structural Capital On Performance Of Listed Consumer Goods Companies In Nigeria
by Halimatu S. Abubakar & Musa I. Fodio & Hassan Ibrahim