Lawan Yahaya; Magaji Abba; Naziru Suleiman
Volume 5, Issue 5 , May 2018, , Pages 342-352
Abstract
Self- assessment system (SAS) is system under tax administration that encourages voluntary compliance. This system make it possible for taxpayers to self-assessed themselves and file in accurate tax returns authoritatively. This right could only be exercised if the taxpayers have appropriate knowledge ...
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Self- assessment system (SAS) is system under tax administration that encourages voluntary compliance. This system make it possible for taxpayers to self-assessed themselves and file in accurate tax returns authoritatively. This right could only be exercised if the taxpayers have appropriate knowledge on tax and the system as a whole. This paper intend to explore relationship between corporate taxpayers’ knowledge on SAS and compliance behaviour. A survey questionnaire was distributed to domestic companies in Nigeria whose number were 196 and listed in the Nigerian Stock Exchange. Out of 196 companies, 83 responded and were analyzed using a multiple regression model. The findings in the study, suggest that there is a positive relationship between knowledge on SAS and compliance behaviour which is also significant. The tax authority should increase its education programmes on SAS, to give the taxpayers more knowledge of SAS in the country.
NWOSA Philip Ifeakachukwu
Volume 5, Issue 3 , March 2018, , Pages 181-189
Abstract
Over the years, there has been unresolved debate in the literature and studies have generated mixed results on the direction of influence between trade liberalization and trade tax revenue. Against this background, this study examined the causal nexus between trade liberalization and trade tax revenue ...
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Over the years, there has been unresolved debate in the literature and studies have generated mixed results on the direction of influence between trade liberalization and trade tax revenue. Against this background, this study examined the causal nexus between trade liberalization and trade tax revenue in Nigeria with data spanning 1986 to 2014 with a view to determining whether there is any complementarity between trade policy and revenue generation drive of the Nigerian government. Utilizing a bi-variate VAR model, the study observed a unidirectional causation from trade tax revenue to trade liberalization. Base on this finding, the study recommended the need for efficient implementation and functioning of trade policy and to de-emphasize the focus on crude-oil in order to ensure the successful performance of trade liberalization policy. In addition, the implementation of the trade liberalization policy should be guided to mitigate any adverse consequence.
Emmanuel Okokondem Okon; Onoja Daniel Abel
Volume 3, Issue 10 , October 2016, , Pages 599-608
Abstract
The study employed multiple regression analysis model specified based on hypothesized functional relationship between telecommunication infrastructure development and economic growth of Nigeria during post deregulation period. The model for the study was estimated using the Ordinary Least Square (OLS) ...
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The study employed multiple regression analysis model specified based on hypothesized functional relationship between telecommunication infrastructure development and economic growth of Nigeria during post deregulation period. The model for the study was estimated using the Ordinary Least Square (OLS) technique, and further evaluation was executed using chi-square to investigate the views of respondents on whether GSM has increased market access and reducing distribution cost in carrying out daily economic activities in Nigeria. The outcomes showed that telecommunication has influenced the country’s economy by increasing market access and reducing distribution cost. Therefore, to enhance economic growth in Nigeria, government should issue more licenses to GSM operators in order to allow for healthy competition among the GSM operators. On the other hand, operators should consider the strategy of co-location and infrastructure sharing for further improvement and reduction in cost of running telecommunication business in Nigeria.
Olasunkanmi Owolabi-Merus; Bashir Adesoye Bello
Volume 2, Issue 9 , September 2015, , Pages 994-1004
Abstract
This study empirically investigates the agriculture-economic growth nexus in Nigeria. An economic growth model for Nigeria is specified and estimated through the use of Ordinary Least Squares as well as Johansen Cointegration and Vector Error Correction Model on annual data spanning from 1980 to 2012. ...
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This study empirically investigates the agriculture-economic growth nexus in Nigeria. An economic growth model for Nigeria is specified and estimated through the use of Ordinary Least Squares as well as Johansen Cointegration and Vector Error Correction Model on annual data spanning from 1980 to 2012. The empirical result suggests that Agriculture is positively associated with economic growth in Nigeria. Results from this study also indicates that increasing the population of agriculture labour force will impact positively on economic growth. However, Infrastructure and human capital are found to be the key determinants of Nigeria‘s economic growth in the period under review. This study suggests that Nigeria policymakers should develop strategies that are geared towards infrastructure and human capital development in order to maximize the potential of the agricultural sector.
