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IMPACT OF TAXATION OF DIGITAL ECONOMY ON TAX IMPLICATIONS FOR BUSINESSES OPERATING IN NIGERIA
(DEPARTMENT OF ECONOMICS & MANAGEMENT SCIENCE NIGERIA POLICE ACADEMY, WUDIL-KANO, 2024) Yusuf Alabi Olumoh; Abdullahi Taiwo Abdulrasheed; Mubaraq Sanni; Salaudeen Ibrahim; Shuaib Abdul-Hakeem Oluwole; Ramat Titilayo Salman
The taxation of the digital economy is a dynamic and ongoing process, as governments and international organizations navigate the complexities of taxing digital transactions and inabilities in ensuring a level playing field for all businesses, and the issue of digital tax avoidance has emerged as a concern, despite efforts by various countries around the world by implementing some measures like digital services taxes to ensure that digital companies contribute their fair share of taxes. Based on these unending issues, the study therefore, the aims to examine the impact of taxation of digital economy on tax implications for businesses operating in Nigeria. The study adopted a cross-sectional survey research design and the population of the study consisted of 350 stakeholders in Nigeria, including employees of the Federal Inland Revenue Services (FIRS) and employees of the top 32 startups in Nigeria as of 2022. Random sampling technique was employed to quantitatively select a sample of 187 senior employees of both FIRS and startups businesses in Nigeria. The primary data obtained was analyzed using a Partial Least Square-Structural Equation Modeling (PLS-SEM) technique. This study found that taxation of digital economy has no significant impact on tax implications for business operating in Nigeria as shown by tvalues of 0.944 with p-value of 0.345 at 5% level of significance. The study concludes that taxation of digital economy has no influence in enhancing tax implications in Nigeria. The study recommends that governments should maintain their investment in capacity building and expertise development for tax authorities and practitioners working with digital companies, as this would enhance tax compliance and enforcement within the digital economy.
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INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS 24): ITS EFFECT ON PUBLIC SECTOR BUDGET PERFORMANCE IN KWARA STATE, NIGERIA
(Department of Accounting and Finance, Kwara State University, Malete, 2021) Salaudeen Ibrahim; Abdul-Hakeem Shuaib; Mubaraq Sanni
The reliability of public sector financial information is enhanced through an efficient and transparent financial reporting system. The objective of this study was to investigate the effects of International Public Sector Accounting Standard (IPSAS) compliance on Budget Performance in Nigeria. The targeted population were 50 made up of all 24 members of the Kwara State House of Assembly and 26 Controllers of finance in the state. The sample size for the study was 45 which was arrived at using Kredjcie & Morgan (1970). The survey method of research design was adopted and a well-structured questionnaire designed in four-point Likert-Scale was administered to respondents. The data were analyzed using mean scores and the hypotheses were tested with One Sample T-test. The findings indicated that the level of compliance with disclosures to an extent complied with IPSASs 24 requirements and that IPSAS 24 requirement does have significant impact on budget performance in Kwara State Public Service. The study concluded that the level of compliance with disclosures to an extent complied with IPSAS 24 requirements and therefore recommended that government should continuously train all officers responsible for the implementation of IPSAS and budget implementation so as to update them on the new standards issued by IPSAS Board
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OPTIMIZING FISCAL AUTONOMY IN DEVELOPING STATES: THE INTERPLAY OF TAX ADMINISTRATION STRATEGIES AND REVENUE PERFORMANCE.
(DEPARTMENT OF ECONOMICS NIGERIA POLICE ACADEMY, WUDIL-KANO, 2026) Abdul-Hakeem Oluwole Shuaib; Mudathir Akanni Babatunde
Optimizing internally generated revenue (IGR) is critical for the fiscal autonomy of sub-national governments in Nigeria. However, state tax authorities consistently face revenue underperformance due to administrative inefficiencies. This study evaluates the impact of tax administration strategies on revenue performance within the Kwara State Internal Revenue Service (KWIRS), Nigeria. It examines four dimensions: tax registration efficiency, taxpayer awareness, strategic tax incentives, and electronic tax filing systems. The study adopts a descriptive and causal research design. Primary data is gathered via structured questionnaires administered to a purposive sample of KWIRS officials and taxpayers across its area offices. Analysis is anchored on Institutional Capacity Theory and the Technology Acceptance Model (TAM), utilizing descriptive statistics and multiple regression analysis to test the variables. The framework addresses critical bottlenecks, including database under-registration, low voluntary compliance due to information asymmetry, incentive-driven revenue leakages, and digital infrastructure gaps. The study underscores that maximizing sub-national tax yields requires transitioning from manual tracking to an integrated framework that balances structural enforcement with administrative service delivery. Optimizing registration, awareness, incentives, and digital infrastructure is vital to expanding the tax net, minimizing collection costs, and securing long-term fiscal independence for Kwara State.
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EXAMINING THE NEXUS BETWEEN SUPPLIERS’ RELATIONSHIP AND ORGANISATIONAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN LAGOS, NIGERIA
(Department of Accounting, Faculty of Management Science (FMS), Modibbo Adama University (MAU) Yola, 2022) Mustapha Muhammed Basiru; Ibrahim Salaudeen; Shuaib Abdul-Hakeem; Idris Benuh Adama
This study examined the influence of supplier relationships on performance measurement of quoted manufacturing firms in Lagos state, Nigeria. Specifically, the influence of supplier relationships on the financial and non-financial performance measurements of quoted manufacturing firms was examined. The need for this study stemmed from sourcing for alternative financing of businesses, other than debt financing from debtors/suppliers of a given firm, especially those in the manufacturing sector, therefore, there is a need to investigate the effect of suppliers’ relationship on the overall performance of manufacturing firms. The data for this study were collected based on a purposive sampling technique and 188 responses were captured. Results were analysed using PLS-SEM and Smart PLS 4 software. The result of the hypothesized paths showed that supplier’s relationship has a strong influence on both financial and non-financial performances based on the strength of the relationships and the effect sizes. The findings of this study imply that relationship with suppliers is of utmost importance, giving its overall influence on access to raw materials, and related input materials upon which other firm activities depend in the manufacturing sector. In essence, the relationship maintained with the firm’s suppliers has significant effects on the overall organizational performance.
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TAX STRATEGIES AND COMPLIANCE IN SOUTH-WEST NIGERIA
(Inaba University, Bandung, City, West Java, Indonesia, 2025) Yusuf Alabi Olumoh; Mubaraq Sanni; Abdulrasaq Mustapha; Abdullahi Taiwo Abdulrasheed; Shuaib Abdul-Hakeem Oluwole; Mubarak Olayiwola Sanni
Tax compliance remains a significant challenge in developing economies, where inadequate tax strategies and weak enforcement mechanisms hinder effective revenue generation and economic development. Given the issues, this study aims to examine the impact of tax strategies on tax compliance in South-West Nigeria. Specifically, the study seeks to: assess the effect of tax planning strategies on tax compliance, evaluate the influence of compliance and risk management strategies on tax compliance, investigate the impact of tax avoidance strategies on tax compliance, and determine the moderating effect of regulatory enforcement on the relationship between tax strategies and tax compliance in South-West Nigeria. A cross-sectional survey design was adopted, targeting a population of 159,000 taxpayers and 8,818 SIRS staff with a sample size of 399 and 383 respondents. Data was analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to establish relationships among the study variables. The findings reveal that tax planning and compliance and risk management strategies positively influence tax compliance, while tax avoidance strategies negatively impact compliance. The study concludes that effective tax planning and robust compliance measures can enhance adherence to tax regulations, with regulatory enforcement playing a crucial role in strengthening compliance efforts. It recommends that tax authorities in South-West Nigeria implement stronger regulatory frameworks, improve taxpayer education, and leverage digital tools to monitor and mitigate tax avoidance practices, thereby fostering a more compliant tax environment.