Journal of Taxation and Economic Development

2019 - 2024

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 18, issue 3, 2019

BRIDGING TAX GAP IN NIGERIA THROUGH TAXING HIGH NETWORTH INDIVIDUALS: A MYTH OR REALITY? pp. 1-11

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

Olalekan Soyode and Oyedokun Godwin Emanuel

EFFECT OF TAX AUDIT ON TAX COMPLIANCE IN KWARA STATE, NIGERIA pp. 35-47

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

Abiodun O. Oladejo,, James Unam Monday, and Olubode Olusegun Oladele

EFFECT OF TAX REVENUE ON ECONOMIC GROWTH IN NIGERIA pp. 73-79

Bamidele, Comfort Olaitan and Olowookere Johnson kolawole

VALUE ADDED TAX AND ECONOMIC GROWTH OF NIGERIA pp. 80-96

Fijabi Lateef Kolawole

ROLE OF TAX EDUCATION AND ENLIGHTENMENT ON TAX REVENUE GROWTH IN NIGERIA pp. 97-119

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

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

Aderemi, H. O.

Tax Revenue and Economic Growth in Nigeria pp. 150-169

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

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

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

Adegbie, Folajimi Festus and Alebiosu Anthonia

ARE TAX INCENTIVES STIMULATING SMEs’ COMPETITIVENESS IN NIGERIA? A CRITICAL EXAMINATION pp. 72-91

James Unam Monday

CAUSALITY LINK BETWEEN EXTERNAL DEBT AND ECONOMIC GROWTH IN NIGERIA pp. 97-104

Badmus, Wasiu Alao and Oladejo, Kamorudeen Wale

BRIDGING TAX GAP IN NIGERIA THROUGH TAXATION OF DIGITALIZED COMPANIES: ANY PROSPECT? pp. 110-126

Nwaobia, Appolos Nwabuisi and Akintoye Ishola Rufus

EFFECT OF TAX REVENUE ON THE ECONOMIC GROWTH OF NIGERIA pp. 126-126

Abosede Ifeoluwa Adelusi

NATIONAL TAX POLICY AND NIGERIA TAX SYSTEM pp. 126-126

Adedokun Yemisi, Adetola Raman and Akintoye Ishola Rufus

EFFECT OF TAX REVENUE ON THE ECONOMIC GROWTH OF NIGERIA pp. 126-138

Abosede Ifeoluwa Adelusi

NATIONAL TAX POLICY AND NIGERIA TAX SYSTEM pp. 139-146

Adedokun Yemisi, Adetola Raman and Akintoye Ishola Rufus

ARE THE TRANSFER PRICING REGULATIONS A CLOG TO BUSINESS SUSTAINABILITY IN NIGERIA? pp. 147-157

Adewusi, Adefolake and Quadri, Moshood

VALUE ADDED TAX AND INFRASTRUCTURAL DEVELOPMENT IN NIGERIA pp. 158-181

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

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

Muritala Awodun and HabibahKike Kamaluddeen Aiyelabegan

DISTILLING THE CONTOUR OF ADR APPLICABILITY TO TAX DISPUTES IN NIGERIA pp. 202-218

Amadi Nnaemeka Boniface

Volume 18, issue 1, 2019

MEASURING TAX AVOIDANCE USING EFFECTIVE TAX RATE: CONCEPTS AND IMPLICATIONS pp. 1-13

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

Sani Muhammad and Ahmed Aminu Mikailu

TAX AGGRESSIVENESS AND CORPORATE SOCIAL RESPONSIBILITY IN THE NIGERIAN MANUFACTURING SECTOR pp. 23-33

Alexander Olawumi Dabor, Eguase Beauty Ekiomado and Meshack Aggreh

FINANCIAL REPORTING AND TAX ISSUES IN NIGERIA pp. 34-44

Sadiq Oshoke Akhor and Dennis Onutomaha Akrawah

ISSUES IN FINANCIAL REPORTING LAG pp. 45-58

Sadiq Oshoke Akhor, Leslie Eyesan Dabor and Chinwuba Ambrose Okafor

VALUE ADDED TAX AND REVENUE GENERATION IN NIGERIA: AN EMPIRICAL ANALYSIS pp. 59-70

Edojor Clement Ozele, Favour Osaro Atu, Raphael Igbinosa Atu Adeghe and Gina Oghogho

COMPANY INCOME TAX AND NIGERIAN ECONOMIC GROWTH pp. 72-83

Iduh Peter Ogwuche, Abdullahi Musa Abdullahi and Godwin Emmanuel Oyedokun

NEXUS BETWEEN FINANCIAL SECTOR DEVELOPMENT AND ECONOMIC GROWTH IN NIGERIA pp. 84-96

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

Peter Okoeguale Ibadin and Ofiafoh Eiya

THE DETERMINANTS OF THE ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS IN LAGOS STATE pp. 110-121

Ifeoluwapo Adebimpe Salami and Rafiu Oyesola Salawu

EFFECT OF STRUCTURAL CAPITAL ON PERFORMANCE OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA pp. 122-147

Halimatu S. Abubakar, Musa I. Fodio and Hassan Ibrahim