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Journal of Taxation and Economic Development

2019 - 2020

Current editor(s): Rafiu Oyesola Salawu, Godwin Emmanuel Oyedokun and 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 19, issue 2, 2020

COVID-19 CHARITABLE DONATIONS AND TAX SHIELD OF DONORS IN NIGERIA pp. 1-18 Downloads
Cletus O. Akenbor
DETERMINANTS OF TAX COLLECTION BY LOCAL GOVERNMENTS: EMPIRICAL EVIDENCE FROM KWARA STATE pp. 19-33 Downloads
Mohammed Yaru
ACHIEVING TRANSPARENT IFRS FINANCIAL REPORTING IN NIGERIA AND GHANA: THE B & B MODEL EFFECT pp. 34-64 Downloads
Nwoye, Ugochukwu John, Adeniyi, Segun I.1 and Mary-Fidelis Abiahu
FAIR VALUE GAINS AND LOSSES AND PERCEPTIONS OF EARNINGS QUALITY: EVIDENCE FROM NIGERIAN DEPOSIT MONEY BANKS pp. 65-81 Downloads
Gospel J. Chukwu, Godwin Israel Ebirien, Fiito K. Peekate and Amos Namapele
EFFECT OF TAX REVENUE ON PUBLIC DEBT AND CAPITAL EXPENDITURE IN NIGERIA pp. 82-103 Downloads
Ntekpere Ukeme A. and Olayinka Ifayemi M.

Volume 19, issue 1, 2020

COMPANY INCOME TAX, VALUE ADDED TAX, PERSONAL INCOME TAX AND ECONOMIC GROWTH IN NIGERIA pp. 1-14 Downloads
Joseph Femi Adebisi, Mahmoud Ibrahim and Nuruddeen Abba Abdullahi
TAX REVENUE AND ECONOMIC GROWTH IN NIGERIA pp. 15-34 Downloads
John Obiora Anyaduba and Dickson Osamudiamen Efionayi
A SURVEY OF RELIGIOSITY, TAX MORALE AND COMPLIANCE AMONG MICRO, SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA pp. 35-49 Downloads
Lateef Ayodele AGBETUNDE, Olalekan Oladipo AKINRINOLA and Iheanyi Odinakachi ANYAHARA
EFFECT OF CORPORATE TAX ON SUSTAINABLE FINANCIAL PERFORMANCE OF LISTED FIRMS IN NIGERIA pp. 50-63 Downloads
Innocent Augustine NWAORGU, Kingsley S. Oyekezie and Mary-Fidelis Abiahu
TAX FRAUD IN NIGERIA: A REVIEW OF CAUSAL FACTORS pp. 64-80 Downloads
Peter Okoeguale IBADIN and Embele Kemebradikemor

Volume 18, issue 3, 2019

BRIDGING TAX GAP IN NIGERIA THROUGH TAXING HIGH NETWORTH INDIVIDUALS: A MYTH OR REALITY? pp. 1-11 Downloads
Osundina Jacob Ademola, Dada Samuel Olajide and Akintoye Ishola Rufus
Relevance of Adam Smith Canons of Taxation to The Modern Tax System pp. 12-34 Downloads
Olalekan Soyode and Oyedokun Godwin Emanuel
EFFECT OF TAX AUDIT ON TAX COMPLIANCE IN KWARA STATE, NIGERIA pp. 35-47 Downloads
Olaniyi, Taiwo Azeez and Ilesanmi, Omolabake Olufemi
THE EFFECT OF TAX POLICY ON COMPLIANCE AMONG SMALL AND MEDIUMSCALE ENTERPRISES IN SOUTHWESTERN, NIGERIA pp. 48-72 Downloads
Abiodun O. Oladejo,, James Unam Monday, and Olubode Olusegun Oladele
EFFECT OF TAX REVENUE ON ECONOMIC GROWTH IN NIGERIA pp. 73-79 Downloads
Bamidele, Comfort Olaitan and Olowookere Johnson kolawole
VALUE ADDED TAX AND ECONOMIC GROWTH OF NIGERIA pp. 80-96 Downloads
Fijabi Lateef Kolawole
ROLE OF TAX EDUCATION AND ENLIGHTENMENT ON TAX REVENUE GROWTH IN NIGERIA pp. 97-119 Downloads
Luke N. Onuoha, Ishola Rufus Akintoye and Godwin Emmanuel Oyedokun
DEFERRED TAX ACCOUNTING AND FINANCIAL PERFORMANCE: THE LISTED AGRICULTURAL FIRMS PERSPECTIVE IN NIGERIA pp. 120-134 Downloads
Nwaorgu, Innocent Augustine,, Mary-Fidelis Abiahu, Arzizeh T. Tapang, and Iormbagah, Jacob Aondohemba
TAXATION, QUALITY OF GOVERNMENT AND BUSINESS DEVELOPMENT IN OSUN STATE, NIGERIA pp. 135-149 Downloads
Aderemi, H. O.
Tax Revenue and Economic Growth in Nigeria pp. 150-169 Downloads
John Obiora Anyaduba, Dickson Osamudiamen Efionayi and J. O. Anyaduba

Volume 18, issue 2, 2019

EFFECTS OF MULTIPLE TAXATION ON THE GROWTH OF SMALL AND MEDIUM ENTERPRISES IN NIGERIA pp. 1-8 Downloads
Ilemona Sani Alfred, Nwite Sunday and Oyedokun Godwin Emanuel
Effect of Personal Reliefs and Allowances on Tax Liabilities and Tax Burdens of Individual Taxpayers in Nigeria pp. 14-39 Downloads
Ihendinihu, J. U, Alpheaus, O. E. and Omodero, C. O.
MODERATING EFFECT OF EXTERNAL DEBT ON THE IMPACT OF TAX REVENUE ON NIGERIA ECONOMIC GROWTH pp. 45-67 Downloads
Adegbie, Folajimi Festus and Alebiosu Anthonia
ARE TAX INCENTIVES STIMULATING SMEs’ COMPETITIVENESS IN NIGERIA? A CRITICAL EXAMINATION pp. 72-91 Downloads
James Unam Monday
CAUSALITY LINK BETWEEN EXTERNAL DEBT AND ECONOMIC GROWTH IN NIGERIA pp. 97-104 Downloads
Badmus, Wasiu Alao and Oladejo, Kamorudeen Wale
BRIDGING TAX GAP IN NIGERIA THROUGH TAXATION OF DIGITALIZED COMPANIES: ANY PROSPECT? pp. 110-126 Downloads
Nwaobia, Appolos Nwabuisi and Akintoye Ishola Rufus
EFFECT OF TAX REVENUE ON THE ECONOMIC GROWTH OF NIGERIA pp. 126-126 Downloads
Abosede Ifeoluwa Adelusi
NATIONAL TAX POLICY AND NIGERIA TAX SYSTEM pp. 126-126 Downloads
Adedokun Yemisi, Adetola Raman and Akintoye Ishola Rufus
EFFECT OF TAX REVENUE ON THE ECONOMIC GROWTH OF NIGERIA pp. 126-138 Downloads
Abosede Ifeoluwa Adelusi
NATIONAL TAX POLICY AND NIGERIA TAX SYSTEM pp. 139-146 Downloads
Adedokun Yemisi, Adetola Raman and Akintoye Ishola Rufus
ARE THE TRANSFER PRICING REGULATIONS A CLOG TO BUSINESS SUSTAINABILITY IN NIGERIA? pp. 147-157 Downloads
Adewusi, Adefolake and Quadri, Moshood
VALUE ADDED TAX AND INFRASTRUCTURAL DEVELOPMENT IN NIGERIA pp. 158-181 Downloads
Okoror Justina Adaku, Uwaleke Uche, Muhammad Akaro Mainoma and Oyedokun Godwin Emmanuel
BOND/EQUITY INVESTMENT AND FUTURE SUSTAINABILITY OF POTENTIAL RETIREES AMONG NIGERIAN ACADEMICS IN SELECTED TERTIARY INSTITUTIONS pp. 182-192 Downloads
Oguntodu J. A, Ogbebor P. I and Olayinka I. M
CREATING TAX ADMINISTRATION CAPACITIES THROUGH STRATEGIC HUMAN CAPITAL DEVELOPMENT: EVIDENCE FROM KWARA IRS pp. 193-201 Downloads
Muritala Awodun and HabibahKike Kamaluddeen Aiyelabegan
DISTILLING THE CONTOUR OF ADR APPLICABILITY TO TAX DISPUTES IN NIGERIA pp. 202-218 Downloads
Amadi Nnaemeka Boniface

Volume 18, issue 1, 2019

MEASURING TAX AVOIDANCE USING EFFECTIVE TAX RATE: CONCEPTS AND IMPLICATIONS pp. 1-13 Downloads
Edosa Aronmwan and Izilin Mavis Okaiwele
IMPACT OF ECONOMIC GROWTH, ENERGY AND PUBLIC HEALTH EXPENDITURE ON LIFE EXPECTANCY IN NIGERIA: BOUND TEST APPROACH pp. 14-22 Downloads
Sani Muhammad and Ahmed Aminu Mikailu
TAX AGGRESSIVENESS AND CORPORATE SOCIAL RESPONSIBILITY IN THE NIGERIAN MANUFACTURING SECTOR pp. 23-33 Downloads
Alexander Olawumi Dabor, Eguase Beauty Ekiomado and Meshack Aggreh
FINANCIAL REPORTING AND TAX ISSUES IN NIGERIA pp. 34-44 Downloads
Sadiq Oshoke Akhor and Dennis Onutomaha Akrawah
ISSUES IN FINANCIAL REPORTING LAG pp. 45-58 Downloads
Sadiq Oshoke Akhor, Leslie Eyesan Dabor and Chinwuba Ambrose Okafor
VALUE ADDED TAX AND REVENUE GENERATION IN NIGERIA: AN EMPIRICAL ANALYSIS pp. 59-70 Downloads
Edojor Clement Ozele, Favour Osaro Atu, Raphael Igbinosa Atu Adeghe and Gina Oghogho
COMPANY INCOME TAX AND NIGERIAN ECONOMIC GROWTH pp. 72-83 Downloads
Iduh Peter Ogwuche, Abdullahi Musa Abdullahi and Godwin Emmanuel Oyedokun
NEXUS BETWEEN FINANCIAL SECTOR DEVELOPMENT AND ECONOMIC GROWTH IN NIGERIA pp. 84-96 Downloads
Harrison Vincent, S.A.s Aruwa and Gimba John Toro
MEASUREMENTS OF ECONOMIC DEVELOPMENT: DOES HUMAN DEVELOPMENT INDEX MATTER IN THE CONTEXT OF NIGERIA pp. 97-109 Downloads
Peter Okoeguale Ibadin and Ofiafoh Eiya
THE DETERMINANTS OF THE ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS IN LAGOS STATE pp. 110-121 Downloads
Ifeoluwapo Adebimpe Salami and Rafiu Oyesola Salawu
EFFECT OF STRUCTURAL CAPITAL ON PERFORMANCE OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA pp. 122-147 Downloads
Halimatu S. Abubakar, Musa I. Fodio and Hassan Ibrahim
Page updated 2022-06-22