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PERCEIVED FAIRNESS OF TAX INCENTIVES AND ITS EFFECT ON TAX ATTITUDES AMONG GIG WORKERS IN SOUTH-WEST NIGERIA
(International Journal of Education, Business and Economics Research, 2025) Prof. Mubaraq Sanni; Dr. Mustapha Abdulrasaq; Abdulrasheed Taiwo Abdullahi
The rapid growth of the gig economy has redefined labor markets, with freelance broadcasters emerging as significant contributors to Nigeria’s informal digital sector. However, tax compliance remains low among this group due to irregular earnings, limited awareness, and digital barriers. This study investigates how perceptions of tax incentive fairness influence tax compliance attitudes among gig workers in South-West Nigeria, focusing on freelance broadcasters and examining digital literacy as a moderating factor. Drawing from Rational Choice Theory and the Diffusion of Innovations Theory, the study adopts a quantitative research design, targeting 384 respondents comprising Internal Revenue Service (IRS) staff and freelance media professionals. Data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) indicates that perceived fairness exerts a significant positive influence on tax attitudes (β = 0.42, p < 0.001), and that digital literacy significantly moderates this effect (β = 0.19, p = 0.037). Results reveal that perceived fairness of tax incentives, such as flat-rate schemes and micro-deductions significantly affects compliance behavior. Furthermore, digital literacy positively moderates this relationship by improving understanding and usage of e-tax platforms. Normality and collinearity tests validated the dataset, while predictive relevance analysis showed the model explained 48.2% of the variance in tax compliance. The study recommends that tax authorities develop digital-friendly, gig-specific incentives, and integrate identity-linked benefits into formal tax platforms. Such strategies can improve compliance, build trust, and drive fiscal inclusion in Nigeria’s expanding gig economy.
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Climate finance, green technologies, energy transition and load capacity factor in MINTeconomies: assessing the environmental sustainability and validity of LCC hypothesis
(Technological Sustainability, 2025) Abdulkadri Toyin Alabi; Mustapha Abdulrasaq; Lukman Adebayo-Oke Abdulrauf2025
Abstract Purpose–Thisstudyaimstoevaluatetheinterplayofclimatefinance,greentechnologies,andenergytransition in shaping environmental sustainability within the MINT economies (Mexico, Indonesia, Nigeria, Turkey), using the load capacity factor (LCF) as a comprehensive ecological indicator. Design/methodology/approach– The study adopts the Cross-Sectionally Augmented Autoregressive Distributed Lag (CS-ARDL) approach, capturing periods from 2000 to 2021. The robustness of the findings is subsequently reinforced through the application of Common Correlated Effects Mean Group and Dynamic Common Correlated Effects Mean Group (DCCEMG) estimators. Findings– The results reveal that climate finance significantly enhances the LCF, affirming its role in promoting environmental sustainability through targeted investments in renewables. Energy transition exerts a short-termnegativeimpactonLCF,reflectingthe“transitionalparadox,”whererelianceonenergiestemporarily exacerbates ecologicalstrain. However,greentechnologiesshownostatisticallysignificanteffects,likely dueto fragmented adoption in MINT economies. Lastly, the study explores the U-shaped trajectory proposed by the LCC (load capacity curve) hypothesis and finds that it is not statistically validated for MINT economies. Practical implications– Climate finance should prioritize high-impact renewables over transitional fuels to accelerate long-term sustainability. Moreover, energy transition timelines must account for short-term ecological costs; for instance, MINT nations could pair gas flaring reduction with decentralized solar grids to mitigate transitional harm. Policymakers should consider implementing targeted financial instruments to channel investments into sectors with the highest environmental returns. Originality/value– This study introduces pioneering contributions to climate finance and sustainability research by developing a first-of-its-kind climate finance index, which captures the pragmatic energy transition strategies of emerging economies by integrating both renewable and transitional fuel investments. Keywords Climate finance, Energy transition, Green tech, Environmental quality Paper type Research article
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FREELANCE BROADCASTERS AND FRAGMENTED TAX POLICIES: TOWARD A HARMONIZED FRAMEWORK IN SOUTH-WEST NIGERIA
(International Journal of Education, Business and Economics Research (IJEBER), 2025) Abdulrasheed Taiwo Abdullahi; Prof. Mubaraq Sanni; MUSTAPHA Abdulrasaq
The expansion of the gig economy in South-West Nigeria has brought freelance broadcasters, such as content creators, podcast hosts, and voice-over artists to the forefront of digital labor markets. However, these contributors remain largely outside formal tax structures due to fragmented tax policies, low digital literacy, and weak institutional trust. This study investigates the impact of tax policy strategies on tax compliance among freelance broadcasters across six South-West states: Ekiti, Lagos, Ogun, Ondo, Osun, and Oyo. Guided by Optimal Taxation Theory and the Diffusion of Innovations Theory, a qualitative research design was employed using semi-structured interviews and focus group discussions with freelance broadcasters, tax officials, and policy experts. Thematic analysis using NVivo revealed that inconsistent and overlapping tax obligations, particularly involving Personal Income Tax (PIT), VAT, and Withholding Tax (WHT) discourage compliance. However, simplified digital tools, micro-taxation models, and visible tax-linked benefits significantly enhance engagement. The study also found that digitally literate freelancers and female broadcasters were more likely to adopt tax technologies and respond to incentive-based strategies. It recommends a harmonized, tech-driven tax framework that integrates user-friendly platforms, transparent processes, and fiscal incentives to support voluntary compliance. These findings contribute to the discourse on tax reform and digital inclusion in Nigeria’s evolving informal economy.
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Sustainability Disclosure and Sustainable Business Growth in Developing Countries: Evidence from Nigeria Using Panel Corrected Standard Errors, Feasible Generalized Least Squares and Quantile Regression Techniques
(Journal of Business and Technology, 2026-01) Mubaraq Sanni; Mustapha Abdulrasaq; Abdulkadri Toyin Alabi
The introduction of sustainability practices into sustainable business growth model remains a pressing concern, despite the emergence of sustainability disclosure being a critical tool for communicating firm’s commitment to sustainable practices. More so, sustainability disclosures vary significantly across developing economies like Nigeria where economic challenges and regulatory frameworks often lag behind global standards. This study therefore examined the impact of sustainability disclosure on sustainable business growth among listed companies in Nigeria. The study covers 94 sampled listed companies on the Nigerian Exchange Group (NGX) spanning across all sectors.The study relies on secondary data drawn from the audited annual reports and sustainability reports of the sampled companies between 2016 to 2022. Using robust regression techniques, including Panel-Corrected Standard Errors (PCSE), Feasible Generalized Least Squares (FGLS), and Simultaneous Quantile Regression (QR), the findings revealed that sustainability disclosures significantly enhance sustainable business growth. Environmental, social, and economic disclosures contribute positively to sustainable business growth, with the strongest impact observed among firms at higher levels of sustainable growth. The study concluded that sustainability disclosures, and its individual pillars significantly enhance sustainable business growth. Regulatory authorities are advised to encourage comprehensive sustainability disclosures for companies in order to maximize the benefits of sustainability practices.
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Determinants of Accrual-Based Accounting Compliance Among the Selected Federal MDAS in Nigeria
(International Journal of Management, Accounting and Economics, 2026) Ahmed Adekunle; Abdulrasaq Mustapha; Abdullahi Adio Babatunde
Lack of accountability public service such as road maintenance, education, and asset management has contributed to inefficiencies, corruption, and poor decision-making within Nigeria’s federal Ministries, Departments, and Agencies (MDAs). Weak reporting mechanisms enable contractors and public officers to act without sufficient oversight, resulting in substandard infrastructure and ineffective service delivery. To address these challenges, this study examines the determinants of accrual-based accounting compliance among the selected federal Ministries, Departments, and Agencies (MDAs) in Kwara State. Specifically, the study investigates the relationships between regulatory pressure, staff competence, management support, organizational culture, information technology usage, and accrual-based accounting compliance among the selected federal MDAs in the state. A survey research design was adopted, and data were collected from 136 management staff drawn from a total population of 206 respondents. Partial Least Squares Structural Equation Modelling (PLS-SEM) was used to investigate the relationships among the study variables. The findings reported that regulatory pressure and organizational culture have negative effects on accrual-based accounting compliance, while staff competence, management support, and information technology usage exert positive and statistically significant influences on accrual-based accounting compliance. The study concludes that the model possesses substantial explanatory power, with the selected variables accounting for a significant proportion of the variation in compliance behavior. Therefore, the study recommends that a coordinated approach that integrates human, technological, and institutional reforms supported by effective monitoring and evaluation systems will ensure sustainable and improved accrual accounting compliance in the public sector.