Contact information of Chartered Institute of Taxation of Nigeria
Corrections
All material on this site has been provided by the respective publishers and authors. You can help
correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:jotaed. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Daniel Akanbi (email available below). General contact details of provider: https://edirc.repec.org/data/citnnea.html .
Content
March 2024, Volume 23, Issue 1
- 13-35 Tax Reform, Digitalization, And Tax Compliance Among Small And Medium Enterprises In Nigeria: A Case Study Of Ondo State
by Olubunmi Veronica , OLOGUN & Sunday Rufus , OLORUNTOBA
- 36-56 Primary Mortgage Institutions Financing Options And Housing Sector Development In Nigeria
by Kenny Ade, SOYEMI, & Mayowa Ebenezer , ARIYIBI, & Kehinde Isiaq, OLAIYA
- 57-71 Transfer Pricing And Profitability Of Multinational Enterprises: A Conceptual Discourse
by Sebastine Abhus, OGBAISI, & James Okeke, UKWA,
- 72-86 Harnessing Revenue Generation Potentials In West Africa Through The Creation Of An Enabling Environment For Women-Owned Businesses
by Abdallah , ALI-NAKYEA & Abiola Ruth , ADIMOLA
- 87-104 Inflation Targeting And Industrial Performance In Nigeria (1991 – 2023)
by Abdulazeez Bunmi , EGBEWOLE & Saad Babatunde, AKANBI & Moshood Kolawole, ALABI
- 105-120 Transfer Pricing And Tax Base Erosion: A Literature Review
by O. Peter , IBADIN & E. Isaac , ODIA
- 121-140 Taxes And Infrastructural Developments In Edo State
by Peter Okoeguale , IBADIN & Nosa, OHONBA,
- 141-155 Adoption And Challenges Of Electronic Tax Filing System Among Small And Medium-Sized Enterprises In Lagos State, Nigeria
by Mary Kehinde, SALAWU & Omotoyosi Aminat , ADIGUN & Lawrencia Olatunde, OGUNDIPE
September 2023, Volume 22, Issue 2
- 1-12 Impact Of Transfer Pricing Regulations On Tax Planning In Nigeria
by O., Eiya. & D.P.I., Izevbigie, & H.A., Dauda,
- 13-31 Fuel Subsidy And Government Expenditure In Nigeria
by Babatope Ayodeji, ADEYEMI, PhD & Lanre, OLASUNKANMI
- 32-50 Service Quality Dimensions And Customer Loyalty To Hotels In Enugu Metropolis: A Study Of Nike Lake Resort
by Aja Ebeke, EGELE & Emmanuel A., ARISI-NWUGBALLA & Chijioke Cyril, EKE & Nancy, AGHA
- 51-69 Digitalisation And Prospects Of Tax Compliance In Nigeria
by Simon Nwanmaghyi, KATO & Oluwaseun, OREDEIN
- 70-84 Assessing The Impact Of Tax Pro-Max On Tax Revenue And Collection Efficiency In Nigeria
by Peace Abigail, PETER,
- 85-102 Taxation In Fragile States: The Missing Piece Of The State Building Puzzle
by Ali-Nakyea, ABDALLAH & Kwame Ankah, WISDOM Akpemada
March 2023, Volume 22, Issue 1
- 1-18 The Cyclical Pattern Of Fiscal Policy In Nigeria
by S., Segun, AWODE, & A., Sheriffdeen, TELLA, & T., Abayomi, ONANUGA,
- 19-41 Tax Reform And Tax Compliance Behavior Of Companies In Nigeria
by Clement Ejiofor, OKEKE
- 42-55 Working Capital Management And Financial Performance Of Quoted Healthcare Sector In Nigeria
by Grace Oluwatosin, AINA & Babatunde Akeem, LAWAL & Gbenga Samson, AKINTOLA
- 56-77 Tax Administrative Strategy And Small And Medium Enterprises (Smes) Performance In Kwara State
by Afolabi, ADEOYE & Alhaji Abdulazeez, SALAU & Kamaldeen Usman, MUHAMMED & Deborah Ayodabo, OLABISI
- 78-96 Effect Of Pension Fund Investment In Equity On Financial Sector Development In Nigeria
by Bamidele, ILO & Olumuyiwa Ganiyu, YINUSA & Godwin Emmanuel, OYEDOKUN
- 97-114 Audit Quality And Qualitative Characteristics Of Accounting Information Of Deposit Money Banks Listed In Nigeria
by Babatunde A., LAWAL & Oluwayomi T., OYETUNJI & Babatunde A., KILANI & Busayo O., LAWAL
September 2022, Volume 21, Issue 2
- 1-11 Determinants Of Tax Revenue In Nigeria: Macroeconomic Perspectives
by Ikpesu, Fredrick
- 12-25 Non-Oil Tax Revenue And Economic Growth In Nigeria
by Ndu, Christopher & C. Uguru, Leonard
- 26-44 Impact Of Value Added Tax On Inclusive Growth In Nigeria
by Yaru, M. A. & Omoniyi , T. D. & Omoniyi, B. B.
- 45-61 Digitalization Of Tax Administration And Performance Of Kwara State Internal Revenue Service
by Alabi Olumoh, Yusuf & Mubaraq, Sanni
- 62-78 Tax Incentives And Financial Performance Of Small And Medium Enterprises In Nigeria
by Godwin Emmanuel, Oyedokun & Adewale Olusesan, Taiwo
- 79-92 Tax Audit And Compliance In South Western Nigeria
by Olajide Julius, Adebowale & Olusegun David, Dada
March 2022, Volume 21, Issue 1
- 1-19 Tax Revenue And Infrastructure Expectation Gap In Selected Sub-Saharan African Countries
by Adebayo Olugbenga, Daniel- & Ishola Rufus, Akintoye & Folajimi Festus, Adegbie & Ayooluwa Olotu, Ajayi-Owoeye
- 20-35 Fiscal Policy And Economic Growth In Nigeria
by Babatope Ayodeji, Adeyemi & Adefisayo, Awogbade
- 36-65 Performance Audit Effectiveness In The Nigeria Public Sector: A Review Of Literature
by Ogbeiyulu Felix, Umanhonlen & Imade Rebecca, Umanhonlen & Osikhena Killian, Ogiedu
- 66-74 Forensic Audit And Fraud Prevention In The Nigerian Deposit Money Banks
by Godwin Emmanuel, Oyedokun & Oluwatobiloba Oreoluwa, Durowaiye
- 75-92 Digital Taxation In Nigeria: Issues, Challenges And The Way Forward
by Odia, James & Akonoafua, Sarah
September 2021, Volume 20, Issue 2
- 1-10 Effect Of Tax Administration And Taxpayer Education On Tax Compliance Behaviour
by Usang Edet Usang, Obal & Aniekan Etim, Udofia
- 11-33 Review Of Theories On Auditors’ Rotation
by Felix Umanhonlen, Ogbeiyulu
- 11-33 Review Of Theories On Auditors’ Rotation
by Felix Umanhonlen, Ogbeiyulu
- 34-51 Audit Committee Effectiveness, Risk Committee Presence And Tax Aggressiveness In Listed Non-Financial Firms In Nigeria
by O. Irri, Dick & Aruwa, Suleiman A. S. & A. Mainoma, Mohammed
- 52-76 Tax Revenue, Economic Growth And Human Development Index In Nigeria
by Okoeguale IBADIN, Peter & Toyin OLUWATUYI, Bukola
- 77-93 Robust Response To Tentative Business Models In Nigeria: Addressing The Challenges Of Domestic Production And Domestic Consumption
by I. OKOYE, Emma & J. NWOYE, Ugochukwu
March 2021, Volume 20, Issue 1
- 1-17 Taxation, Quality Of Government And Business Development In Osun State, Nigeria
by Olubunmi Aderemi, Helen
- 18-33 Effect Of Monetary Policy Management On Performance Of Nigeria’S Economy
by Attah Umana, Etebong & Chinwe Agha, Nancy & Ikechukwu Ezugwu, Christian
- 34-48 Corporate Governance And Cash Holding In Nigerian Listed Companies
by Okoeguale IBADIN, Peter & OGBOMO, Nosakhare
- 49-62 Can Audit Quality Affect Performance Of Non-Financial Firms In Nigeria?
by Enitan Olowofela., Olusola & Olaide Sogbesan, Olufunke & Isiaq Olaiya, Kehinde
- 63-77 Effective Management Of Pension Funds Towards Fraud Reduction And Good Pension Scheme In Nigerian Public Sector
by Elizabeth Agbata, Amaka & Josephine Obada, Paradise & Nkem Akaegbobi, Tochukwu
- 78-101 Assessing Liquidity Determinants And Cash Holdings Decisions Of Systematically Important Banks (Sibs) In Nigeria: The Pre And Post Economic Recession Experience
by J. Nwoye,, Ugochukwu & J. Ezenwafor, Nonye & I. Okoye, Emma
September 2020, Volume 19, Issue 2
- 1-18 Covid-19 Charitable Donations And Tax Shield Of Donors In Nigeria
by O. Akenbor, Cletus
- 19-33 Determinants Of Tax Collection By Local Governments: Empirical Evidence From Kwara State
by Yaru, Mohammed
- 34-64 Achieving Transparent Ifrs Financial Reporting In Nigeria And Ghana: The B & B Model Effect
by Ugochukwu John, NWOYE, & Segun I.1, ADENIYI, & Mary-Fidelis Chidoziem, ABIAHU
- 65-81 Fair Value Gains And Losses And Perceptions Of Earnings Quality: Evidence From Nigerian Deposit Money Banks
by J. Chukwu, Gospel & Israel Ebirien, Godwin & K. Peekate, Fiito & Namapele, Amos
- 82-103 Effect Of Tax Revenue On Public Debt And Capital Expenditure In Nigeria
by Ukeme A., Ntekpere & Ifayemi M., Olayinka
March 2020, Volume 19, Issue 1
- 1-14 Company Income Tax, Value Added Tax, Personal Income Tax And Economic Growth In Nigeria
by Femi Adebisi, Joseph & Ibrahim, Mahmoud & Abba Abdullahi, Nuruddeen
- 15-34 Tax Revenue And Economic Growth In Nigeria
by Obiora Anyaduba, John & Osamudiamen Efionayi, Dickson
- 35-49 A Survey Of Religiosity, Tax Morale And Compliance Among Micro, Small And Medium Scale Enterprises In Nigeria
by Ayodele AGBETUNDE, Lateef & Oladipo AKINRINOLA, Olalekan & Odinakachi ANYAHARA, Iheanyi
- 50-63 Effect Of Corporate Tax On Sustainable Financial Performance Of Listed Firms In Nigeria
by Augustine NWAORGU, Innocent & S. OYEKEZIE, Kingsley & Chidoziem ABIAHU, Mary-Fidelis
- 64-80 Tax Fraud In Nigeria: A Review Of Causal Factors
by Okoeguale IBADIN, Peter & KEMEBRADIKEMOR, Embele
December 2019, Volume 18, Issue 3
- 1-11 Bridging Tax Gap In Nigeria Through Taxing High Networth Individuals: A Myth Or Reality?
by Jacob Ademola, Osundina & Samuel Olajide, Dada & Ishola Rufus, Akintoye
- 12-34 Relevance of Adam Smith Canons of Taxation to The Modern Tax System
by Soyode, Olalekan & Godwin Emanuel, Oyedokun
- 35-47 Effect Of Tax Audit On Tax Compliance In Kwara State, Nigeria
by Taiwo Azeez, OLANIYI, & Omolabake Olufemi, ILESANMI,
- 48-72 The Effect Of Tax Policy On Compliance Among Small And Mediumscale Enterprises In Southwestern, Nigeria
by O. Oladejo,, Abiodun & Unam Monday,, James & Olusegun Oladele, Olubode
- 73-79 Effect Of Tax Revenue On Economic Growth In Nigeria
by Comfort Olaitan, Bamidele, & Johnson kolawole, Olowookere
- 80-96 Value Added Tax And Economic Growth Of Nigeria
by Lateef Kolawole, Fijabi
- 97-119 Role Of Tax Education And Enlightenment On Tax Revenue Growth In Nigeria
by N. Onuoha, Luke & Rufus Akintoye, Ishola & Emmanuel Oyedokun, Godwin
- 120-134 Deferred Tax Accounting And Financial Performance: The Listed Agricultural Firms Perspective In Nigeria
by Innocent Augustine,, Nwaorgu, & Mary-Fidelis Chidoziem, Abiahu & T. Tapang,, Arzizeh & Jacob Aondohemba, Iormbagah,
- 135-149 Taxation, Quality Of Government And Business Development In Osun State, Nigeria
by H. O., Aderemi,
- 150-169 Tax Revenue and Economic Growth in Nigeria
by Obiora Anyaduba, John & Osamudiamen Efionayi, Dickson & Anyaduba, J. O.
September 2019, Volume 18, Issue 2
- 1-8 Effects Of Multiple Taxation On The Growth Of Small And Medium Enterprises In Nigeria
by Sani Alfred, Ilemona & Sunday, Nwite & Godwin Emanuel, Oyedokun
- 14-39 Effect of Personal Reliefs and Allowances on Tax Liabilities and Tax Burdens of Individual Taxpayers in Nigeria
by J. U, Ihendinihu, & O. E., Alpheaus, & C. O., Omodero,
- 45-67 Moderating Effect Of External Debt On The Impact Of Tax Revenue On Nigeria Economic Growth
by Folajimi Festus, Adegbie, & Anthonia, Alebiosu
- 72-91 ARE TAX INCENTIVES STIMULATING SMEs’ COMPETITIVENESS IN NIGERIA? A CRITICAL EXAMINATION
by Unam Monday, James
- 97-104 Causality Link Between External Debt And Economic Growth In Nigeria
by Wasiu Alao, Badmus, & Kamorudeen Wale, Oladejo,
- 110-126 Bridging Tax Gap In Nigeria Through Taxation Of Digitalized Companies: Any Prospect?
by Appolos Nwabuisi, Nwaobia, & Ishola Rufus, Akintoye
- 126-126 Effect Of Tax Revenue On The Economic Growth Of Nigeria
by Ifeoluwa Adelusi, Abosede
- 126-126 National Tax Policy And Nigeria Tax System
by Yemisi, Adedokun & Raman, Adetola & Ishola Rufus, Akintoye
- 126-138 Effect Of Tax Revenue On The Economic Growth Of Nigeria
by Ifeoluwa Adelusi, Abosede
- 139-146 National Tax Policy And Nigeria Tax System
by Yemisi, Adedokun & Raman, Adetola & Ishola Rufus, Akintoye
- 147-157 Are The Transfer Pricing Regulations A Clog To Business Sustainability In Nigeria?
by Adefolake, Adewusi, & Moshood, Quadri,
- 158-181 Value Added Tax And Infrastructural Development In Nigeria
by Justina Adaku, OKOROR & Uche, UWALEKE & Akaro Mainoma, MUHAMMAD & Godwin Emmanuel, OYEDOKUN
- 182-192 Bond/Equity Investment And Future Sustainability Of Potential Retirees Among Nigerian Academics In Selected Tertiary Institutions
by J. A, Oguntodu & P. I, Ogbebor & I. M, Olayinka
- 193-201 Creating Tax Administration Capacities Through Strategic Human Capital Development: Evidence From Kwara Irs
by Awodun, Muritala & Kamaluddeen Aiyelabegan, HabibahKike
- 202-218 Distilling The Contour Of Adr Applicability To Tax Disputes In Nigeria
by Nnaemeka Boniface, Amadi
March 2019, Volume 18, Issue 1
- 1-13 Measuring Tax Avoidance Using Effective Tax Rate: Concepts And Implications
by Joshua Aronmwan, Edosa & Mavis Okaiwele, Izilin
- 14-22 Impact Of Economic Growth, Energy And Public Health Expenditure On Life Expectancy In Nigeria: Bound Test Approach
by Muhammad, Sani & Aminu Mikailu, Ahmed
- 23-33 Tax Aggressiveness And Corporate Social Responsibility In The Nigerian Manufacturing Sector
by Olawumi Dabor, Alexander & Beauty Ekiomado, Eguase & Aggreh, Meshack
- 34-44 Financial Reporting And Tax Issues In Nigeria
by Oshoke Akhor, Sadiq & Onutomaha Akrawah, Dennis
- 45-58 Issues In Financial Reporting Lag
by Oshoke Akhor, Sadiq & Eyesan Dabor, Leslie & Ambrose Okafor, Chinwuba
- 59-70 Value Added Tax And Revenue Generation In Nigeria: An Empirical Analysis
by Clement Ozele, Edojor & Osaro Atu, Favour & Igbinosa Atu Adeghe, Raphael & Oghogho, Gina
- 72-83 Company Income Tax And Nigerian Economic Growth
by Peter Ogwuche, Iduh & Musa Abdullahi, Abdullahi & Emmanuel Oyedokun, Godwin
- 84-96 Nexus Between Financial Sector Development And Economic Growth In Nigeria
by Vincent, Harrison & Aruwa, S.A.S & John Toro, Gimba
- 97-109 Measurements Of Economic Development: Does Human Development Index Matter In The Context Of Nigeria
by Okoeguale Ibadin, Peter & Eiya, Ofiafoh
- 110-121 The Determinants Of The Adoption Of International Public Sector Accounting Standards In Lagos State
by Adebimpe Salami, Ifeoluwapo & Oyesola Salawu, Rafiu
- 122-147 Effect Of Structural Capital On Performance Of Listed Consumer Goods Companies In Nigeria
by S. Abubakar, Halimatu & I. Fodio, Musa & Ibrahim, Hassan