Journal of Taxation and Economic Development

2019 - 2025

Current editor(s): Mary-Fidelis Chidoziem Abiahu

From Chartered Institute of Taxation of Nigeria
Contact information at EDIRC.
Bibliographic data for series maintained by Daniel Akanbi ().

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Volume 24, issue 3, 2025

Carbon Taxation, Renewable Energy Adoption and Socio­ Economic Development: The Need for an Integrative Approach pp. 58-81

Ogbodo Nneka Raymonda, Odia James Osabuohien and Omokhudu Okun Omokhoje

Volume 24, issue 1, 2025

Nexus Between Political Instability And Value Added Tax Compliance Among SMEs in South-East, Nigeria pp. 1-18

Wilson-Oshilim Uduak Deborah and Igbinoba Omena Obehi

Ethical, Legal Perspectives and Tax Evasion and Avoidance in Nigeria pp. 19-42

Olaowo Rasak Olatunde and Eke Robert Ike

Evaluating the Effect Of Government Tax Policies on Educational Resources available to Academic Staff pp. 43-57

Oluwole-Moses Omotayo Matina

Tax Audit and Companies Income Tax Compliance in Nigeria: The Moderating Role of Tax Officers' Expertise pp. 82-96

Ovie Ogidiaka, Agbi Eniola Samuel, Mohammed Ahmed Nma, Mustapha Lateef Olumide and Abdulsalam Abdulfatah Latifat

Volume 23, issue 2, 2024

Base Erosion and Profit Shifting in Developing Countries: The Nigerian Experience pp. 1-19

Salawu Muinat Wuraola, Otusanya Julius Olatunde and Adeyeye Gbadegesin Babatunde

Information Communications Technology and Effective Tax Administration in Nigeria: An Examination of the Technology Acceptance Model pp. 20-52

Odia James Osabuohien and Alegbe John. J

Corporate Tax Planning, Board Gender Diversity and Financial Performance of Listed Consumer Goods Firms in Nigeria pp. 53-67

Lukman Ojedele Lawal, Tajudeen Lawal, Shitu Abdul Muftah and Daniya Adeiza Abdulazeez

Firm Attributes and Tax Avoidance in Nigerian Listed Manufacturing Companies pp. 68-80

Odunsi Oluwasegun Temitayo, Adedeji Samuel Babatunji and Alao Abdul-Azeez Adeniyi

Digitalized Accounting Techniques and Financial Reporting Quality of Selected Deposit Money Banks in Nigeria pp. 81-99

Elom, Joseph .O, Nnachi Azubuike Mba and Uche C. Chukwu

Impact of Taxation on Wealth Creation in Nigeria (2010-2023) pp. 100-116

Jahun Fadheela Uba and Dandago Kabiru Isa

Volume 23, issue 1, 2024

TAX REFORM, DIGITALIZATION, AND TAX COMPLIANCE AMONG SMALL AND MEDIUM ENTERPRISES IN NIGERIA: A CASE STUDY OF ONDO STATE pp. 13-35

Ologun Olubunmi Veronica and Oloruntoba Sunday Rufus

PRIMARY MORTGAGE INSTITUTIONS FINANCING OPTIONS AND HOUSING SECTOR DEVELOPMENT IN NIGERIA pp. 36-56

Soyemi, Kenny Ade, Ariyibi, Mayowa Ebenezer and Olaiya Kehinde Isiaq

TRANSFER PRICING AND PROFITABILITY OF MULTINATIONAL ENTERPRISES: A CONCEPTUAL DISCOURSE pp. 57-71

Ogbaisi, Sebastine Abhus and Ukwa, James Okeke

HARNESSING REVENUE GENERATION POTENTIALS IN WEST AFRICA THROUGH THE CREATION OF AN ENABLING ENVIRONMENT FOR WOMEN-OWNED BUSINESSES pp. 72-86

Ali-Nakyea Abdallah and Adimula Abiola Ruth

INFLATION TARGETING AND INDUSTRIAL PERFORMANCE IN NIGERIA (1991 – 2023) pp. 87-104

Egbewole Abdulazeez Bunmi, Akanbi Saad Babatunde and Alabi Moshood Kolawole

TRANSFER PRICING AND TAX BASE EROSION: A LITERATURE REVIEW pp. 105-120

Ibadin O. Peter and Odia E. Isaac

TAXES AND INFRASTRUCTURAL DEVELOPMENTS IN EDO STATE pp. 121-140

Ibadin Peter Okoeguale and Ohonba, Nosa

ADOPTION AND CHALLENGES OF ELECTRONIC TAX FILING SYSTEM AMONG SMALL AND MEDIUM-SIZED ENTERPRISES IN LAGOS STATE, NIGERIA pp. 141-155

Salawu Mary Kehinde, Adigun Omotoyosi Aminat and Ogundipe Lawrencia Olatunde

Volume 22, issue 2, 2023

IMPACT OF TRANSFER PRICING REGULATIONS ON TAX PLANNING IN NIGERIA pp. 1-12

Eiya. O., Izevbigie, D.P.I. and Dauda, H.A.

FUEL SUBSIDY AND GOVERNMENT EXPENDITURE IN NIGERIA pp. 13-31

ADEYEMI, PhD Babatope Ayodeji and Olasunkanmi Lanre

SERVICE QUALITY DIMENSIONS AND CUSTOMER LOYALTY TO HOTELS IN ENUGU METROPOLIS: A STUDY OF NIKE LAKE RESORT pp. 32-50

Egele Aja Ebeke, Arisi-Nwugballa Emmanuel A., Eke Chijioke Cyril and Agha Nancy

DIGITALISATION AND PROSPECTS OF TAX COMPLIANCE IN NIGERIA pp. 51-69

Kato Simon Nwanmaghyi and Oredein Oluwaseun

ASSESSING THE IMPACT OF TAX PRO-MAX ON TAX REVENUE AND COLLECTION EFFICIENCY IN NIGERIA pp. 70-84

Peace Peter

TAXATION IN FRAGILE STATES: THE MISSING PIECE OF THE STATE BUILDING PUZZLE pp. 85-102

Abdallah Ali-Nakyea and WISDOM Akpemada Kwame Ankah

Volume 22, issue 1, 2023

THE CYCLICAL PATTERN OF FISCAL POLICY IN NIGERIA pp. 1-18

Awode, S., Segun, Tella, A., Sheriffdeen and Onanuga, T., Abayomi

TAX REFORM AND TAX COMPLIANCE BEHAVIOR OF COMPANIES IN NIGERIA pp. 19-41

Clement Okeke

WORKING CAPITAL MANAGEMENT AND FINANCIAL PERFORMANCE OF QUOTED HEALTHCARE SECTOR IN NIGERIA pp. 42-55

Aina Grace Oluwatosin, Lawal Babatunde Akeem and Akintola Gbenga Samson

TAX ADMINISTRATIVE STRATEGY AND SMALL AND MEDIUM ENTERPRISES (SMES) PERFORMANCE IN KWARA STATE pp. 56-77

Adeoye Afolabi, Salau Alhaji Abdulazeez, Muhammed Kamaldeen Usman and Olabisi Deborah Ayodabo

EFFECT OF PENSION FUND INVESTMENT IN EQUITY ON FINANCIAL SECTOR DEVELOPMENT IN NIGERIA pp. 78-96

Ilo Bamidele, Yinusa Olumuyiwa Ganiyu and Oyedokun Godwin Emmanuel

AUDIT QUALITY AND QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION OF DEPOSIT MONEY BANKS LISTED IN NIGERIA pp. 97-114

Lawal Babatunde A., Oyetunji Oluwayomi T., Kilani Babatunde A. and Lawal Busayo O.

Volume 21, issue 2, 2022

DETERMINANTS OF TAX REVENUE IN NIGERIA: MACROECONOMIC PERSPECTIVES pp. 1-11

Fredrick Ikpesu

NON-OIL TAX REVENUE AND ECONOMIC GROWTH IN NIGERIA pp. 12-25

Christopher Ndu and Leonard C. Uguru

IMPACT OF VALUE ADDED TAX ON INCLUSIVE GROWTH IN NIGERIA pp. 26-44

Mohammed Yaru, T. D. Omoniyi and B. B. Omoniyi

DIGITALIZATION OF TAX ADMINISTRATION AND PERFORMANCE OF KWARA STATE INTERNAL REVENUE SERVICE pp. 45-61

Yusuf Alabi Olumoh and Sanni Mubaraq

TAX INCENTIVES AND FINANCIAL PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN NIGERIA pp. 62-78

Oyedokun Godwin Emmanuel and Taiwo Adewale Olusesan

TAX AUDIT AND COMPLIANCE IN SOUTH WESTERN NIGERIA pp. 79-92

Adebowale Olajide Julius and Dada Olusegun David

Volume 21, issue 1, 2022

TAX REVENUE AND INFRASTRUCTURE EXPECTATION GAP IN SELECTED SUB-SAHARAN AFRICAN COUNTRIES pp. 1-19

Daniel- Adebayo Olugbenga, Akintoye Ishola Rufus, Adegbie Folajimi Festus and Ajayi-Owoeye Ayooluwa Olotu

FISCAL POLICY AND ECONOMIC GROWTH IN NIGERIA pp. 20-35

Adeyemi Babatope Ayodeji and Awogbade Adefisayo

PERFORMANCE AUDIT EFFECTIVENESS IN THE NIGERIA PUBLIC SECTOR: A REVIEW OF LITERATURE pp. 36-65

Umanhonlen Ogbeiyulu Felix, Umanhonlen Imade Rebecca and Ogiedu Osikhena Killian

FORENSIC AUDIT AND FRAUD PREVENTION IN THE NIGERIAN DEPOSIT MONEY BANKS pp. 66-74

Oyedokun Godwin Emmanuel and Durowaiye Oluwatobiloba Oreoluwa

DIGITAL TAXATION IN NIGERIA: ISSUES, CHALLENGES AND THE WAY FORWARD pp. 75-92

James Odia and Sarah Akonoafua

Volume 20, issue 2, 2021

EFFECT OF TAX ADMINISTRATION AND TAXPAYER EDUCATION ON TAX COMPLIANCE BEHAVIOUR pp. 1-10

Obal Usang Edet Usang and Udofia Aniekan Etim

REVIEW OF THEORIES ON AUDITORS’ ROTATION pp. 11-33

Ogbeiyulu Felix Umanhonlen

REVIEW OF THEORIES ON AUDITORS’ ROTATION pp. 11-33

Ogbeiyulu Felix Umanhonlen

AUDIT COMMITTEE EFFECTIVENESS, RISK COMMITTEE PRESENCE AND TAX AGGRESSIVENESS IN LISTED NON-FINANCIAL FIRMS IN NIGERIA pp. 34-51

Dick O. Irri, Suleiman A. S. Aruwa and Mohammed A. Mainoma

TAX REVENUE, ECONOMIC GROWTH AND HUMAN DEVELOPMENT INDEX IN NIGERIA pp. 52-76

Peter Okoeguale IBADIN and Bukola Toyin OLUWATUYI

ROBUST RESPONSE TO TENTATIVE BUSINESS MODELS IN NIGERIA: ADDRESSING THE CHALLENGES OF DOMESTIC PRODUCTION AND DOMESTIC CONSUMPTION pp. 77-93

Emma I. Okoye and Ugochukwu J. Nwoye

Volume 20, issue 1, 2021

TAXATION, QUALITY OF GOVERNMENT AND BUSINESS DEVELOPMENT IN OSUN STATE, NIGERIA pp. 1-17

Helen Olubunmi Aderemi

EFFECT OF MONETARY POLICY MANAGEMENT ON PERFORMANCE OF NIGERIA’S ECONOMY pp. 18-33

Etebong Attah Umana, Nancy Chinwe Agha and Christian Ikechukwu Ezugwu

CORPORATE GOVERNANCE AND CASH HOLDING IN NIGERIAN LISTED COMPANIES pp. 34-48

Peter Okoeguale IBADIN and Nosakhare Ogbomo

CAN AUDIT QUALITY AFFECT PERFORMANCE OF NON-FINANCIAL FIRMS IN NIGERIA? pp. 49-62

Olusola Enitan Olowofela., Olufunke Olaide Sogbesan and Kehinde Isiaq Olaiya

EFFECTIVE MANAGEMENT OF PENSION FUNDS TOWARDS FRAUD REDUCTION AND GOOD PENSION SCHEME IN NIGERIAN PUBLIC SECTOR pp. 63-77

Amaka Elizabeth Agbata, Paradise Josephine Obada and Tochukwu Nkem Akaegbobi

ASSESSING LIQUIDITY DETERMINANTS AND CASH HOLDINGS DECISIONS OF SYSTEMATICALLY IMPORTANT BANKS (SIBS) IN NIGERIA: THE PRE AND POST ECONOMIC RECESSION EXPERIENCE pp. 78-101

Ugochukwu J. Nwoye,, Nonye J. Ezenwafor and Emma I. Okoye