Browsing by Author "Abdullahi Taiwo Abdulrasheed"

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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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    INTERNAL AUDIT RE-ENGINEERING AND PERFORMANCE OF GOVERNMENT ENTITIES IN NIGERIA
    (DEPARTMENT OF MANAGEMENT SCIENCE NIGERIA POLICE ACADEMY, WUDIL-KANO, 2023) Salaudeen Ibrahim, PhD; Abdul-Hakeem Oluwole Shuaib, PhD; Muhammed Basiru Mustapha, PhD; Abdullahi Taiwo Abdulrasheed
    Effectiveness of Internal audit operations has become a subject of debate in recent times going by the level of infractions on financial transactions in Nigerian public sector. Regardless of the formidable institutional and regulatory framework put in place to enhance internal audit performance, the domain is still facing critical challenges bordering on financial infractions. The general objective of this study therefore, was to investigate the impact of internal audit re-engineering (IAR) on performance of government entities’ in Nigeria. The study applied mixed method approach with a sample size of 306. Quantitative data was analysed using Partial Least Square-Structural Equation Model while qualitative data was analysed with thematic/NVIVO. Findings indicated that there is an existence of a significant influence of the IAR on the performance of government Entities in Nigeria even though, digitalisation of internal audits functions, relevant qualifications as well as operational and financial independence of auditors need attention to improve entities performance. The study therefore, recommends that government should embark on the holistic re-engineering of the whole internal audit functions by ensuring digitalization of the entire internal audit system, qualification and experience of internal audit staff as well as operational and financial independence be ensured as these would translate to higher significant impact on the performance of government entities in Nigeria.
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    TAX CONSULTANTS, COMPLIANCE, AND ADMINISTRATIVE EFFICIENCY: EVIDENCE FROM LAGOS STATE INTERNAL REVENUE SERVICE
    (2025) Abdul-Hakeem Oluwole Shuaib; Salaudeen Ibrahim; Abdullahi Taiwo Abdulrasheed; Muhammed Basiru Mustapha; Mudathir Akanni Babatunde
    The ability of sub-national governments to fund public infrastructure and social welfare is fundamentally linked to their internal revenue generation capacity. In the context of Nigeria’s fiscal landscape, the Lagos State Internal Revenue Service (LIRS) faces the dual challenge of meeting ambitious revenue targets while navigating an increasingly complex tax environment. This study investigates the impact of tax consultants on revenue generation within Lagos State, focusing on their influence on tax compliance and administrative efficiency. Utilizing a mixed-methods research design, the study collected data from 234 LIRS staff members and 50 registered tax consultants, supplemented by an analysis of financial trends from 2015 to 2024. Statistical analysis, including multiple regression and correlation models, reveals a strong positive relationship between the presence of tax consultants and levels of voluntary tax compliance. However, the study identifies a significant performance gap regarding administrative efficiency; their involvement has a marginal, statistically insignificant impact on streamlining internal assessment processes and reducing audit timelines at the LIRS. These findings highlight a behavioral-operational dichotomy: consultants act as effective conduits for compliance but face structural resistance within existing administrative workflows. The research concludes that the LIRS must move toward a collaborative regulatory framework to bridge this gap. Key recommendations include the deployment of a centralized digital portal for consultant-authority interaction, and the adoption of alternative dispute resolution mechanisms to optimize audit efficiency. This study contributes to the literature on public finance and third-party intermediation in developing economies, offering a blueprint for enhancing fiscal autonomy in sub-national governance.
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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.