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Journal articles on the topic 'Nigerian Tax System'

Author: Grafiati

Published: 7 June 2025

Last updated: 2 August 2025

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1

Igbo Igbeng, Emmanuel, Sunny Biobele Beredugo, and Vincent Adaka Adu. "Evaluation of Public Accountability and Tax Culture among Tax Payers in Nigeria." International Journal of Management Science and Business Administration 1, no. 9 (2015): 7–13. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.19.1001.

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This study is about public accountability and tax culture in Nigeria. The article specifically evaluates the extent to which government’s accountability, transparency and act in the interest of the public create a sustainable tax culture in Nigeria and whether clear definition of responsibility, adherence to reporting mechanism and strict system review and sanctions enhance Nigerian tax culture among others. Survey research design was used and information was gathered from 782 tax payers from Edo, Enugu and Bayelsa States. The study adopted Pearson Product Moment Correlation (PPMC), Ordinary L

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2

Ibrahim, Abubakar Abubakar Shamsudeen Ladan Shagari Josiah Oteri O. Michael. "Self-Assessment System and Tax Compliance in Nigeria." Journal of Management and Education (JOMAE) 1, no. 3 (2022): 36–51. https://doi.org/10.5281/zenodo.7358199.

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The study conceptually examined the effect of self-assessment system on tax compliance in Nigeria using extensive review of existing literatures. Procedural Justice Theory was adopted to guide the present study this is because the theory postulate that the existence of fairness in procedures may lead to fairness in outcome. Based on the review of the existing literatures, previous findings revealed that self-assessment system improves tax compliance in Nigeria. The study concluded that on average, tax education and fairness as measures of self-assessment have impacted on tax compliance in Nige

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3

Ifeyinwa, Asomba U., Madunezim U. Chukwuma, and Maureen K. Azubuike. "E-Tax Compliance in Nigeria: Implications for Company Income Tax and Petroleum Profit tax." NG Journal of Social Development 12, no. 1 (2023): 1–13. http://dx.doi.org/10.4314/ngjsd.v12i1.1.

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This work examines the effect of e-tax compliance in Nigeria: Implication on Company Income Tax and Petroleum Profit Tax. As Nigeria's economy continues to evolve in the digital age, the taxation landscape has seen significant changes with the advent of e-tax compliance. This work therefore aims to explore the implications of e-tax compliance on two key revenue streams for the Nigerian government: Company Income Tax (CIT) and Petroleum Profit Tax (PPT). The study reveals that the amount of capital gain tax revenue before (before the arrival of e-taxation) and after (after the advent of e-taxat

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4

Agbo, E. I., and C. E. Onuegbu. "Impact of Tax Revenue on Nigerian Economic Growth (1994 – 2020)." European Review in Accounting and Finance 6, no. 1 (2022): 23–38. https://doi.org/10.5281/zenodo.7133117.

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Tax has ever been a major source of government revenue especially in Nigeria. However, the growth in Nigerian economy has not been in tandem with the growth in tax revenue. This study aims at examining the impact of tax revenue on Nigeria’s economic growth. The study adopted the <em>ex post facto</em> research design and employed annual time series data for the period 1994 to 2020. The Ordinary Least Squares of Multiple Regression model was used for estimation. The findings revealed that value added tax has a positive and significant impact on the economic growth of Nigeria, company inco

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Chikezie Paul-Mikki Ewim, Mobolaji Olalekan Komolafe, Onyinye Gift Ejike, Onyinye Gift Ejike, and Ifeanyi Chukwunonso Okeke5. "A regulatory model for harmonizing tax collection across Nigerian states: The role of the joint tax board." International Journal of Advanced Economics 6, no. 9 (2024): 457–70. http://dx.doi.org/10.51594/ijae.v6i9.1596.

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Nigeria's decentralized tax system presents significant challenges to efficient tax administration, with disparities across states leading to issues such as double taxation, revenue leakage, and non-compliance. The need for a harmonized tax system has become more critical as the country seeks to improve its revenue generation and create a more conducive environment for businesses. This paper examines the role of the Joint Tax Board (JTB) in creating a regulatory model that harmonizes tax collection across Nigerian states. The study outlines the complexities of the current tax structure, highli

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Aina, Adeola Temitope. "Perceptions of Nigerian Tax Officers and Stakeholders on the Adoption of Artificial Intelligence in Tax Risk Management." FUDMA Journal of Accounting and Finance Research [FUJAFR] 2, no. 4 (2024): 122–36. https://doi.org/10.33003/fujafr-2024.v2i4.140.122-136.

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The Nigerian tax system faces substantial hurdles, including tax evasion, avoidance, and non-compliance, resulting in significant revenue losses. To combat these problems, this study examines the potential of adopting artificial intelligence (AI) in Nigerian tax risk management, centered on its ability to improve tax compliance, minimize risk, and enhance revenue collection. A quantitative approach was used, and survey research was compiled on the perceptions of tax officers, taxpayers, and tax consultants on the proposed adoption of AI in the tax industry. The results reveal that tax officers

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J. A., Demehin,. "Nigerian Tax System and Economic Development." Asian Journal of Economics, Business and Accounting 24, no. 9 (2024): 120–34. http://dx.doi.org/10.9734/ajeba/2024/v24i91481.

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Efficient taxation system is a necessity for economic growth and development of a country. While taxes such as personal income and sales taxes can have direct negative effect on the welfare of the people by reducing disposable income while it can increase revenue for the government. This study examined how revenue from taxation, namely, company income tax less (CINT), customs and excise duties (CUED), education tax (EDUT) personal income tax, PITX, (apart from PAYE), petroleum profit tax (PPT) and value added taxes (VATR) affect the country’s economic development from 1995 to 2023. Economic de

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Ogundana, Oyebisi Mary, Oyedele Mary Ogundana, Oyeyemi Mercy Ogundana, Ayodotun Stephen Ibidunni, and Adebola Adetoyinbo. "Impact of Direct and Indirect Tax on the Nigerian Economic Growth." Binus Business Review 8, no. 3 (2017): 215. http://dx.doi.org/10.21512/bbr.v8i3.3621.

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This research examined the direct and indirect impact of taxation on the Nigerian economic growth. This research centered on two major objectives by focusing on the trend of direct and indirect tax and the impact of the Nigerian tax system on the growth of the economy. The research adopted the descriptive research design. The secondary source of data was also engaged as this data was from CBN statistical bulletin and the annual reports from 1994-2013. The research also used the ordinary least square regression technique. With the use of E-views 7.1 to analyze the data, the first objective was

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9

Abdulrazaq, M. T. "Judicial and Legislative Approaches to Tax Evasion and Avoidance in Nigeria." Journal of African Law 29, no. 1 (1985): 59–71. http://dx.doi.org/10.1017/s0021855300005623.

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This paper attempts to look at tax evasion and avoidance and the approach of the Nigerian courts and legislature. The starting point is an incursion into the history of taxation, especially personal taxation in Nigeria. Attempts are also made to define and distinguish evasion and avoidance while at the same time possible reasons are explored for explaining why people react to evasion and avoidance.Reasons are given for resorting to English judicial decisions in explaining various Nigerian circumstances and lessons learnt from them are noted. The attitude of the Nigerian courts and legislature

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10

Ibilibor, Aruoriwo Elo, and Nentawe Nengak Deshi. "Effectiveness of Digital Tax Reforms on Administrative Efficiency of The Nigerian Federal Inland Revenue Service: With Tax-Promax Inclusion." Journal of Economics, Business, and Commerce 2, no. 1 (2025): 229–44. https://doi.org/10.69739/jebc.v2i1.691.

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This paper examined the effect of digital tax reforms on the operational performance of the Nigerian Federal Inland Revenue Service in respect to Taxpayer Identification Number, Integrated Tax Administration System, Standard Integrated Government Tax Administration System and Tax-Pro-Max Solution. The research used a quantitative design. The study used a survey method design and primary data to evaluate how effective digital tools are in improving administrative efficiency. Stratified sampling was used in the research. The data collection plan involved closed ended questionnaires. Regression m

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Odorige, Catherine Enoredia. "E-Governance and the Nigerian tax administrative system." Central and Eastern European eDem and eGov Days 325 (March 1, 2018): 317–30. http://dx.doi.org/10.24989/ocg.v325.27.

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Nigeria like most countries who were ‘unfortunate’ to have rich deposits of natural resources has been ‘battered’ greatly by the economic paradox known as resource curse. Dependence on oil exploration and export meant that politics was played with taxation which remains the oldest and most recognized form of generating revenues for the provision of infrastructures and smooth running of the state. The global fall in crude oil prices, high rates of unemployment and agitations from the population for improved service delivery, has awakened the government to the fact that the days of treating tax

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12

Dagunduro, Muyiwa Emmanuel, Faraj Gheni Abbood, Mustafa Salih Dakhil, and Gbenga Ayodele Falana. "Electronic Tax System and Tax Compliance in Nigerian Informal Sector." Universal Journal of Accounting and Finance 13, no. 2 (2025): 81–93. https://doi.org/10.13189/ujaf.2025.130204.

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13

Attah, Joseph Eleojo, and Jamilu Aliyu Wamakko. "The Impact of an Effective Tax System On a Developing Economy: A Review of Rwandan and Nigerian Tax Systems." British Journal of Multidisciplinary and Advanced Studies 4, no. 5 (2023): 32–37. http://dx.doi.org/10.37745/bjmas.2022.0291.

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This study analyzes how foreign direct investment (FDI) affected the output of Nigeria's service sector from 1980 to 2020. The study uses service sector output as the regresand, FDI as the major regressor, and exchange rate (EXR) and government spending (GEX) were used as check variables. The data were sourced from the CBN Statistical Bulletin 2020. The nature of the variables necessitated the use of ECM. Results from the short run ECM dynamic model reveals that service sector output responds positively to FDI. We observed that the lag value of service sector output was positive and significan

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14

Cletus Okey, Amah. "Taxation and Nigerian Economy: an Empirical Analysis." INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION 7, no. 4 (2021): 29–35. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.74.1004.

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The study was carried out to investigate the effect of Nigerian taxation system on Nigerian economy. The study anchored on benefit received theory of taxation as it theoretical framework. The study covered a period of 18 years (1999-2017). Time series data extracted from Central Bank of Nigeria Statistical Bulletin and Federal Inland Revenue Service for the various years was used for the study. Ordinary Least Square method of regression was adopted for data analysis. The independent variables are Value Added Tax (VAT), Petroleum Profit Tax (PPT), and Company Income Tax (CIT) while Gross Domest

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15

Nazif Bala Yeldu, Abubakar Muhammad Illo, Muhammad Muktar Abubakar, and Olarinre Samson Oladele. "Efforts & challenges of Nigeria value added tax: from 2000-2020." Journal of Management and Science 13, no. 3 (2023): 82–90. http://dx.doi.org/10.26524/jms.13.37.

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This paper aims to analyze the efforts and challenges of the Value Added Tax (VAT) system in Nigeria from 2000 to 2020. The introduction of VAT in Nigeria was necessary as part of the government’s fiscal planning to mobilize revenues and strengthen the Nigerian economy. The VAT system has been in operation for more than two decades, and its implementation had its challenges and successes. This study seeks to explore the efforts made and challenges encountered by the Nigerian government in the successful implementation of the VAT system/ from the period under review. A qualitative research appr

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16

Sandra, Momah N., Akintoye I.R, and Ogbebor I. Peter. "The Effect of Oil Tax Revenue on Economic Growth in Nigeria." International Journal of Research and Innovation in Social Science IX, no. III (2025): 793–805. https://doi.org/10.47772/ijriss.2025.90300062.

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Nigeria's fiscal policy faces challenges due to corruption, weak frameworks, and lack of fiscal discipline. The low tax-to-GDP ratio indicates untapped revenue potential. However, the country has considerable economic potential due to its population and natural resources. This study examined the effect of oil tax revenue on economic growth in Nigeria between 1986 to 2022. Autoregressive distributed lag modelling was used. The results indicate that oil tax revenue significantly drives economic growth in Nigeria, with a positive coefficient of 0.1966, meaning that an increase in oil tax revenue

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17

Aliyu, Umar. "Regulatory changes and their Impact on Tax compliance: An overview of Finance Act 2023." FUDMA Journal of Accounting and Finance Research [FUJAFR] 2, no. 4 (2024): 11–16. http://dx.doi.org/10.33003/fujafr-2024.v2i4.121.11-16.

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The aim of this study is to evaluate and review the regulatory changes and their impact on tax compliance, it is an anthology of the existing literature on finance Act and tax compliance with a view to identifying the gaps to which future literature may be directed within the Nigerian context. The paper discusses the concept of finance Act and its surrounding issues on tax compliance as appraised by different authors. The data used for the study were mainly secondary data from different sources. The researchers critically review related literatures from various secondary sources with a particu

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18

C.O., Olaoye, Opefolu F.O., and Yunus A.B. "Electronic Taxation and Revenue Generation in Ekiti State." African Journal of Accounting and Financial Research 6, no. 4 (2023): 46–69. http://dx.doi.org/10.52589/ajafr-ttmwqdma.

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This study examined the effect of the electronic tax system on internally generated revenue in the Ekiti State Internal Revenue Service. Electronic tax registration, electronic filing of tax returns, and electronic tax payment were employed as proxies for an electronic tax system to attain this goal. There is a large degree of corruption practices prevalent in rising economies such as the Nigerian tax administration system, which indicates that the economy is in a disadvantaged position, as a result of these failures and obstacles in the Nigerian tax system. The final database employed in the

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19

Anyebe, Peter Ademu. "Tax Disputes Resolution In Nigeria: Going Beyound The Traditional Court And Administrative Resolution System." Advances in Social Sciences Research Journal 6, no. 12 (2020): 236–52. http://dx.doi.org/10.14738/assrj.612.7574.

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It is the requirement of law that tax is paid. Therefore, the discharge of tax obligation in Nigeria is not by choice. In the process of the tax authorities who are authorized under the law to collect taxes from tax payers, disputes arise. The paper reveals that in its bid to lessen the incidents of tax evasion in Nigeria, the Federal Government carried out a major reform in its tax regime. Thus, the Tax Appeal Tribunal (TAT) was established to ensure fairness and transparency of the tax system through a quick and efficient method of dispensing justice. Appeal from there lies to the Federal Hi

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20

Dibie, Robert, and Raphael Dibie. "Analysis of the Determinants of Tax Policy Compliance in Nigeria." Journal of Public Administration and Governance 10, no. 2 (2020): 34. http://dx.doi.org/10.5296/jpag.v10i2.16934.

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This paper examines the factors that determines tax policy compliance and the impediments to effective tax administration in Nigeria. The objectives are to: (a) determine if there is a relationship between knowledge of tax laws and compliance in Nigeria; and (b) if there is a positive relationship between corruption and tax compliance. The paper argues that taxpayers’ knowledge of Nigerian tax laws could positively influence citizens attitude and behavior towards compliance. The primary data were derived from interviews, and questionnaires. The conceptual frameworks are based on strategic and

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21

Okah-Avae, Tobore Obrozie, and Benjamin Mukoro. "Constructing a tax regime for the regulation of trade in digital content." Journal of International Trade Law and Policy 19, no. 3 (2020): 121–38. http://dx.doi.org/10.1108/jitlp-03-2020-0021.

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Purpose The paper aims to consider how a country like Nigeria, with an underdeveloped tax system, can adapt its tax generation mechanisms to meet the challenges of digital commerce in the 21st century. Design/methodology/approach The paper adopts a doctrinal approach. Findings The paper recommends measures that could be adopted to enhance the efficiency of the current tax systems, to allow it to take advantage of opportunities presented by digital transactions. Originality/value To the best the authors’ knowledge, this paper is the first of its kind to consider the taxation of digital transact

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22

Gbegi, D. O., J. F. Adebisi, and Bodunde Tosin. "Managing Economic Recession through Effective Tax Collection: The Nigerian Experience." International Research in Economics and Finance 1, no. 1 (2017): 71. http://dx.doi.org/10.20849/iref.v1i1.274.

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Economic recession has eaten deep into the economy to the extent that taxes generated cannot serve as a pivot upon which the economy could strive. This study examines how economic recession can be managed through effective tax collection. Secondary data was obtained from the CBN statistical bulletin between periods of 2003 to 2016. Regression technique was used in testing the data collected with the aid of E-VIEWS. The study revealed that taxes do not have significant positive effect on the nation’s Gross Domestic Product, Government Spending, Capacity Utilization and Money Supply. Thus, it im

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Yahaya, Khadijat Adenola, and Kabir Yusuf. "Impact of Company Characteristics on Aggressive Tax Avoidance in Nigerian Listed Insurance Companies." Jurnal Administrasi Bisnis 9, no. 2 (2020): 101–11. http://dx.doi.org/10.14710/jab.v9i2.30512.

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Tax avoidance has been identified as one of the tools companies used legally to pay less to government as corporation taxes. This attributed to low revenue target from taxes, thus, holding the continent back by starving the government of the revenue it needs for development. It is against this background, this study examined company characteristics and aggressive tax avoidance in Nigerian listed insurance companies. It assessed the impact of firm size, profitability, leverage and firm age on aggressive tax avoidance of listed insurance companies in Nigeria. The study adopted ex-post facto rese

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David, Folayan, and Bello Olufisayo. "Taxpayers' Awareness, Taxpayers' Perception, and Tax Compliance in the Informal Sector Within the Oyo North Senatorial District of Nigeria." Science Journal of Business and Management 13, no. 3 (2025): 187–95. https://doi.org/10.11648/j.sjbm.20251303.12.

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This research paper examined the relationship between taxpayers&apos; awareness, taxpayers&apos; perception, and tax compliance in the informal sector within the Oyo North Senatorial District of Nigeria. The informal sector plays a significant role in the Nigerian economy but often faces challenges related to tax compliance. The study aimed to provide empirical evidence on how taxpayers&apos; awareness and perception influence their compliance behavior in this sector. Through a comprehensive survey conducted among informal sector taxpayers in Oyo North Senatorial District, valuable

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Promise A, Ordu, and Anele Clement A. "A Performance Analysis of Nigerian Tax Objectives Actualization: Evidence of 2000 – 2012." International Journal of Management Science and Business Administration 1, no. 6 (2015): 88–100. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.16.1008.

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This paper examines the extent to which objectives set by government (Nigerian) on tax revenue generation are being achieved. In doing this, however, it critically evaluates the comprehensive tax policy – right from reforms to final stage, tax incentives and how they have or have not made the actualization of the policy easier. Furthermore, the paper also evaluates the adequacy of the relevant tax laws as well at its loopholes in the system. In addition, the revenue generated over the years is looked through. Using data of 12 years’ period (2000 -2012), the revenue generated is compared in rel

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Daniel Simeon, Edori. "Issues and Challenges Inherent in the Nigerian Tax System." American Journal of Management Science and Engineering 2, no. 4 (2017): 52. http://dx.doi.org/10.11648/j.ajmse.20170204.11.

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Fidelis U. Amahi, Ph.D. "EFFECTIVENESS OF FORENSIC ACCOUNTING IN CURBING FINANCIAL CRIMES IN THE NIGERIAN PUBLIC SECTOR." Finance & Accounting Research Journal 5, no. 1 (2023): 1–17. http://dx.doi.org/10.51594/farj.v5i1.431.

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The effectiveness of forensic accounting in curbing financial crimes in the Nigerian public sector is in this research undertaking examined. The study made use of the fully modified ordinary least squares method (FMOLS) approach for data analyses of the EViews 13 statistical software. The FMOLS method produces reliable estimates for small sample size and provides a check for robustness of the results The data used for this study were sourced from the Central Bank of Nigeria (CBN) statistical bulletin, Federal Inland Revenue Service and National Bureau of Statistic for various years; the method

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Ifeanyi Chukwunonso Okeke, Edith Ebele Agu, Onyinye Gift Ejike, Chikezie Paul-Mikki Ewim, and Mobolaji Olalekan Komolafe. "A compliance and audit model for tackling tax evasion in Nigeria." International Journal of Frontline Research and Reviews 2, no. 2 (2024): 057–68. http://dx.doi.org/10.56355/ijfrr.2024.2.2.0025.

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Tax evasion remains a significant challenge for Nigeria, undermining economic stability and reducing public revenue. This paper proposes a comprehensive compliance and audit model designed to address tax evasion in Nigeria. The model integrates enhanced compliance strategies, advanced audit procedures, and the strategic use of technology to create a robust framework for tackling tax evasion. The proposed model emphasizes proactive measures to improve taxpayer compliance through targeted education and outreach programs, streamlined reporting processes, and incentivization. On the audit front, i

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Udeaja, Elias A., Mariam Yusuf, and Peter F. Offum. "Estimating Tax Buoyancy for Nigeria in the light of Emerging Tax Reforms." Journal of Tax Reform 11, no. 1 (2025): 25–38. https://doi.org/10.15826/jtr.2025.11.1.190.

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The need to improve tax revenue amidst rising expenditure and debt levels has necessitated a plethora of tax reforms in Nigeria. Such reforms are usually tailored to enhance tax revenue by widening the tax net and promoting efficiency in tax administration. However, it is unclear whether there is dynamic tax buoyancy in Nigeria in the light of emerging tax reforms. Tax buoyancy provides valuable insights about the role of a country’s tax system in macroeconomic stabilisation and fiscal sustainability. This study, therefore, estimates the dynamic tax buoyancy for Nigeria, using data for the per

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Areo, Oluwafadekemi S., and Obindah Gershon. "Personal Income Tax Compliance in Nigeria: A Generalised Ordered Logistic Regression." Research in World Economy 11, no. 3 (2020): 261. http://dx.doi.org/10.5430/rwe.v11n3p261.

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This paper builds on already existing theoretical and empirical research on the economic and psychological factors used in explaining tax compliance. The likelihood that personal income taxpayers in Nigeria will be tax non-compliant, low tax compliant or tax compliant for either economic or psychological factors and a combination of both factors are evaluated using the Generalised ordered logistic regression. The findings in this paper provide extra information on the mixed results that have been obtained by empirical research on the subject matter of tax compliance by revealing how economic a

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Bello, Amina Idris, Maryam Abimbola Jimoh, Abdul-Rasheed Olalekan Tijani, and Hafsat Abolore Ameen. "Domestic Resource Mobilisation for Sustainable Healthcare Financing in Nigeria: A Review." Nigerian Postgraduate Medical Journal 31, no. 4 (2024): 281–89. https://doi.org/10.4103/npmj.npmj_213_24.

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Domestic resource mobilisation (DRM) is vital for achieving sustainable healthcare financing in Nigeria, where dependence on external funding and oil revenues has long hindered health sector progress. The Nigerian healthcare system faces persistent challenges, including inadequate funding, inefficiencies and limited access to essential services, particularly in rural areas. This paper explores the challenges and prospects of DRM as a means of financing healthcare in Nigeria. A Medline search and a search of other internet search engines were carried out for published studies on healthcare fina

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Femi-Ola, Ojomu Sunday, and Adewusi-Bakare Mercy. "Jurisdictional Issues in Tax Administration and Adjudication in Nigerian Federation: Revealing Smidgeon of Information on American Tax System for a Guide." International Journal of Social Science Research and Review 8, no. 4 (2025): 194–209. https://doi.org/10.47814/ijssrr.v8i4.2641.

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From whichever angle it is viewed, tax functions not only as a generous source of revenue but also a stimulant in the process of policy formulation for overall sustainable national development. These dual roles have been largely responsible for his enhanced status in modern economy. The truth is that tax is today a beautiful bride in factors of achievable means and strategies for national growth. It cannot be gain said that economic/ socio-political well-being of a nation is usually determined by animation and effectiveness of its tax system. Hence, national strategies and actions for a virile

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Bello, Ayodele, Samuel Chukwudi Agunyai, and Lere Amusan. "Armed non-state actors, insecurity, and government response to banditry in Nigeria." IKENGA International Journal of Institute of African Studies 23, no. 3 (2022): 1–37. http://dx.doi.org/10.53836/ijia/2022/23/3/007.

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Nigeria is at the brink of failure as a state partly because of its inability to control the activities of armed non-state actors. In reality, armed bandits now run their own government in parts of Nigeria; they compel citizens to pay tax, seek permission to work on their farms, and sell their goods at the market. This parallel government system operating in many states in Nigeria have not had equal state-actor forces against them. Extant studies on government response to banditry have extensively examined roles played by security agencies, whereas how the idiosyncrasies of the Nigerian presid

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Aaron, Doris Dakda. "Contentious issues on Value-Added Tax and Sales Tax in Nigeria: A review of conflicting court decisions." Journal of Corporate and Commercial Law & Practice, The 7, no. 2 (2021): 1–15. http://dx.doi.org/10.47348/jccl/v7/i2a1.

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Taxation is a universal means of revenue generation by governments worldwide. It is the oldest form of revenue generation. Many countries rely on taxes as an avenue for revenue generation to foster development and improve the welfare of their citizens. There are different types of taxes computed in line with the tax policies of individual countries. Nigeria, like many other countries, relies on taxes alongside other sources of revenue for its recurrent and capital expenditure. The various taxes in Nigeria include value-added tax (VAT), sales tax, company income tax and personal income tax. Thi

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Elosiuba, J. N., and Edwin Maduka Chukwuma. "Implications of Fiscal Policy Measures on Growth of the Nigerian Economy." International Journal of Trend in Scientific Research and Development 1, no. 6 (2017): 1045–56. https://doi.org/10.31142/ijtsrd5766.

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Thestudy examined factors surrounding measures of fiscal policy and its effect on economic growth in Nigeria from 1981 2014. The main objective of the study is to ascertain the effect of fiscal policy measures on growth of the Nigerian economy. It was expected that an increase in government expenditure ceteris paribus will increase investment and hence increase income via the multiplier. And that a higher tax reduces disposable income, investment opportunities and inhibits growth of the real gross domestic product. The researcher used Ordinary Least Squares OLS technique of multiple regression

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Ani, T. M., B. U. Ugwuanyi, and C. I. Ezugwu. "Federally Generated Revenue and Government Capital Expenditure in Nigeria." European Journal of Finance and Management Sciences 6, no. 5 (2022): 24–35. https://doi.org/10.5281/zenodo.7636320.

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The study was designed to examine the relationship between Federally generated revenue and government capital expenditure in Nigeria. This study adopted ex-post facto research design. It uses annual time series data extracted from the statistics bulletin, public finance statistics, and the Federal Inland Revenue Service's Planning, Research, and Statistics Department. The data covered from 2010 -2020. For the data analysis, the study uses descriptive statistics as well as statistical correlations analysis where capital expenditure as the dependent variable, value added tax, federal allocat

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Paramole, Ibrahim Babatunde. "The Role of Forensic Accounting in Mitigating Tax Fraud : An Analysis of its Effectiveness in Nigeria." Ecopreneur : Jurnal Ekonomi dan Bisnis Islam 6, no. 1 (2025): 1–16. https://doi.org/10.47453/ecopreneur.v6i1.3090.

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Tax evasion, fraud, and money laundering significantly challenge Nigeria’s economic stability and governance. This research investigates the pervasive issues of tax fraud and evasion in Nigeria, significantly undermining government revenue and public trust. The study explores the role of forensic accounting in combating these financial crimes within Nigeria’s legal framework. A case study approach was employed, analysing specific instances of tax fraud and the effectiveness of forensic accounting interventions in addressing these challenges. The data collection technique in this study is throu

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Miftahu, Idris, and Salhabinti Tunku Ahmad Tunku. "Tax Revenue and Macroeconomic Growth in Nigeria: A Contextual Analysis." Asian Journal of Economics, Business and Accounting 3, no. 2 (2017): 1–12. https://doi.org/10.9734/AJEBA/2017/33362.

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This paper aims at evaluating the influence of tax revenue on the macroeconomic management of the Nigerian economy using a conceptual approach. By so doing, a comprehensive review of the literature as well as in-depth analysis of tax structure are critically conducted. Undeniably, an insight that shows a precise influence or relationship between tax revenue and the nation’s growth can be regarded as a working tool for policymakers particularly in developing countries. In view of that, this paper explores the revenue trend in Nigeria for over three decades in relation to its effects on GDP grow

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Werigbelegha, Andabai Priye, and Oyakegha Ekiyeghazi Samuel. "Determinants of Value-Added Tax and Economic Performance in Nigeria." AKSU Journal of Social Sciences 4, no. 2 (2024): 77–85. http://dx.doi.org/10.61090/aksujoss.2024.021.

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This study assessed the effect of value-added tax (VAT) on Nigeria's economic performance, spanning the years 1994 to 2023. Utilising secondary data obtained from the Central Bank of Nigeria bulletin, 2023, the study employed an ex post facto design. VAT and federal government revenue are considered independent variables of the dependent variable, gross domestic product (GDP). To verify the formulated hypotheses, the Ordinary Least Squares estimation was employed. According to the findings, VAT has a substantial and positive implication on Nigeria's GDP according to the study's findings. Addit

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Akpoyibo, Akpobome Gregory, and Marvis Ndu Okolo. "Tax Collection, Utilization Systems and the Performance of Small and Medium Scale Enterprises in Nigeria: A Multivariate Approach." Journal of Tax Reform 9, no. 2 (2023): 134–44. http://dx.doi.org/10.15826/jtr.2023.9.2.133.

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In both developed and developing nations, there are a number of empirical studies that had assessed the roles tax revenues play in augmenting economic growth; however, there is a literature gap on what is known about tax collection and utilization system and their effects on small and medium scale enterprises’ performance in developing country like Nigeria. In line with the above, this study was carried out with the view to assess the relationships between tax collection and utilization systems and the performance of small and medium scale enterprises in Nigeria. The theories of expediency and

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Aigbodion Asein, Abel, and Ishola Rufus Akintoye. "RE-DEFINING NIGERIAS TAX SYSTEM AMIDST DIGITALISATION OF THEBUSINESS ENVIRONMENT." International Journal of Advanced Research 9, no. 4 (2021): 778–87. http://dx.doi.org/10.21474/ijar01/12765.

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Technology, internet and e-commerce have redefined business models and practices such that values are created in environments different from where profits are earned and taxes are subsequently paid. Suchpractices, which exacerbatebase erosion and profit shifting, negatively affect the collectible tax revenues by governments in several jurisdictions including Nigeria,making it difficult for them to meet their social contract obligations to their citizens.Using an expost facto research design and qualitative research methodology, this exploratory study assessed the capacity of the Nigerian gover

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Isyaku Uba Haruna, Maslinda Mohd Nadzir, and Hapini Awang. "The Impact of Quality Factors on Continuous Usage of E-Taxation Filing Reporting System." Journal of Advanced Research in Applied Sciences and Engineering Technology 30, no. 2 (2023): 141–53. http://dx.doi.org/10.37934/araset.30.2.141153.

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The electronic taxation (E-Taxation or E-Tax) filing reporting system has undergone several improvements. However, there are still debates regarding the quality of information (IQ), system quality (SYQ), and service quality (SEQ) in the system. These concerns continue to be hotly debated. These concerns include the accuracy of information provided, the availability of the system and its services, and the comprehensiveness and responsiveness of the system, which can result in taxpayers being forced to wait in queues. This study explores the relationship between IQ, SYQ, SEQ, and individual taxp

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Ogidiaka, Ovie, Eniola Samuel Agbi, Ahmed Nma Mohammed, Lateef Olumide Mustapha, and Abdulsalam Latifat Abdulfatah. "Back Duty Audit and Companies Income Tax Compliance in the Federal Capital Territory, Nigeria: The Moderating Role of Tax Officers’ Expertise." FUDMA Journal of Accounting and Finance Research [FUJAFR] 2, no. 3 (2024): 129–37. http://dx.doi.org/10.33003/fujafr-2024.v2i3.125.129-137.

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Low tax compliance is a serious problem that has continued to ravage the Nigerian tax system which has forced the government to source for an alternative means of financing its budget. To tackle this issue, the government has introduced tax audit to enhance tax compliance. This study examines back duty audit and companies income tax compliance in Nigeria, the moderating role of tax officers’ expertise. The population of the study comprises 304 FIRS staff in the audit department in the Federal Capital Territory, Abuja. Taro Yamane formula was used to determine a sample size of 173. Multiple reg

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Abubakar, Hussaini, M. Usman, J. Y. Falgore, S. S. Sani, I. Abubakar, and K. Adamu. "AN INVESTIGATION OF CAUSAL RELATIONSHIPS BETWEEN GOVERNMENT REVENUE AND EXPENDITURE IN NIGERIA, USING ENGLE COINTEGRATION APPROACH." FUDMA JOURNAL OF SCIENCES 5, no. 4 (2022): 222–28. http://dx.doi.org/10.33003/fjs-2021-0504-695.

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This paper investigated the direction of causal relation between Government Revenue and Expenditure in Nigeria using annual data from 1981 to 2020. To validate the existence of long-run and short-run relationships and short-run dynamics of the variables, an Engle Cointegration was employed to test for cointegration and estimate error correction. The hypotheses were examined using the Engle-Granger approach to cointegration. The models' empirical results show that there is bidirectional causality between government revenue and expenditures in Nigeria. This indicates that the government's revenu

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Omodero, C. O. "Tax revenue collection or foreign borrowing: what fiscal tools enhance the educational development in Nigeria?" Journal of Tax Reform 7, no. 3 (2021): 231–43. http://dx.doi.org/10.15826/jtr.2021.7.3.100.

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Nigeria’s educational system does not receive sufficient finances and nearly every new administration proposes greater levels of borrowing on the belief that they would enhance the economy, particularly human capital. The most important fiscal tools utilized in the Nigerian political arena to support education are tax revenue collection, foreign borrowing, and its interest component. This study aims to examine the impact of these fiscal tools on educational development in Nigeria. We use the multiple regression analysis of the data obtained from the Central Bank of Nigeria, Federal Inland Reve

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Ilemona, Sani Alfred, and Sunday Nwite. "Taxation in a Decentralized Value Added Tax Regime: Implications for States in Nigeria." Journal of Sustainable Business and Economics 5, no. 3 (2022): 44–50. http://dx.doi.org/10.30564/jsbe.v5i3.18.

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The study examined the implication of a decentralized Value Added Tax system for states in Nigeria. It is a theoretical presentation that made is made of journals, articles, and data from the National Bureau of Statistics (NBS) accessed on Google Scholar Websites. A total of eighty (80) articles were accessed. Results from a theoretical review revealed that while few states in Nigeria are in favor of a decentralized VAT administration in the country, quite a number of them (States) are averse to the new VAT regime due to differences among the states in terms of volume of business activities an

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O.T, Ebiringa,, and Emeh Yadirichukwu. "Analysis of Tax Formation and Impact on Economic Growth in Nigeria." International Journal of Accounting and Financial Reporting 2, no. 2 (2012): 367. http://dx.doi.org/10.5296/ijafr.v2i2.3013.

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As a fiscal instrument, direct taxes are used to adjust people’s disposable income and to reduce the parameter of unearned incomes. At the macroeconomic level, taxes are used to redistribute income and therefore contribute to the economic growth of the country. This paper examines the empirical forms of tax on the economic growth in Nigeria. Secondary data were sourced within the periods of 1985-2011 and Model was specified and estimated using some econometric. The result showed that the determinant factor of economic growth in the country through tax, only custom and exercise duties is capabl

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Johnson, Peace Ngozi, and Cordelia Onyinyechi Omodero. "Governance Quality and Tax Revenue Mobilization in Nigeria." Journal of Legal Studies 28, no. 42 (2021): 1–41. http://dx.doi.org/10.2478/jles-2021-0009.

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Abstract An evaluation of the quality of governance as a major determinant of tax revenue generation is important to both the government and the Nigerian public. It has become required as a result of many rising economies’ reliance on several taxes to raise income. Tax income generation is crucial to the fulfillment of the Sustainable Development Goals (SDGs) and rising economies’ economic progress. This study addresses the influence of both political (political stability), institutional (corruption) and bad governance on the mobilization of tax revenue in Nigeria. To serve this purpose, the s

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Omodero, Cordelia Onyinyechi, and Opeyemi Ajetumobi. "Direct Taxes and Agricultural Finance." Folia Oeconomica Stetinensia 22, no. 2 (2022): 180–92. http://dx.doi.org/10.2478/foli-2022-0025.

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Abstract Research background: Food production financing in Nigeria has been a source of concern for many years, causing the entire country to experience intense food insecurity as a direct consequence of entirely unnecessary insensitivity to what is needful at a time. This research took all of these misgivings into consideration and aims to figure out the degree to which direct taxes could alleviate this pressure by earmarking more direct tax receipts to farming activities. Purpose: The major and particular objective of this study is to investigate the effect of direct taxation on agricultural

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Olayiwola, John, and Stephanie Okoro. "Tax Planning, Corporate Governance and Financial Performance of Selected Quoted Non-Financial Companies in Nigeria (2007–2018)." Organizations and Markets in Emerging Economies 12, no. 2 (2021): 332–52. http://dx.doi.org/10.15388/omee.2021.12.59.

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   This study examines the interactive effect of tax planning and corporate governance on the financial performance of 50 non-financial quoted companies in Nigeria between 2007 and 2018. The study sample that covers 9 sectors was selected purposively through stratified random sampling. Data used were collected from the audited annual reports and accounts of selected quoted companies in Nigeria and fact books published by the Nigeria Stock Exchange. A system GMM was employed to estimate the dynamic models, and results show that ownership structure (OS) and capital intensity (C

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