Browsing by Author "Abdulrasheed Taiwo Abdullahi"

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    Fiscal Literacy and Voluntary Tax Adherence: Evaluating the Efficacy of Taxpayer Enlightenment Strategies in the 2025 Nigerian Fiscal Landscape
    (2026) Dr. Abdul-Hakeem Oluwole Shuaib; Abdulrasheed Taiwo Abdullahi; Dr. Salaudeen Ibrahim
    The transition from enforced to voluntary tax compliance is a primary objective for modern revenue administrations seeking to reduce collection costs. This research investigates the role of tax enlightenment which is defined as the education and sensitization of taxpayers in fostering a culture of compliance within the Kwara State Internal Revenue Service (KW-IRS). Grounded in the Theory of Planned Behavior (TPB) and Social Influence Theory, the study examines how taxpayer knowledge of laws, rights, and the social contract impacts willingness to pay to state coffers amid the 2025 Nigerian Tax Reforms, which introduced the Nigeria Revenue Service (NRS). Analyzing primary data from 185 respondents via regression techniques, the study reveals that tax enlightenment is the most significant predictor of compliance behavior (β=0.498, p < 0.001), far exceeding the influence of coercive enforcement (β=0.200). The findings suggest that information clarity and participatory education programs reduce the cognitive burden of taxation and enhance trust in public institutions. This paper argues that strategic investment in digital education; leveraging TikTok, WhatsApp, and interactive webinars is the most cost-effective path to broadening the state tax base in a post-oil economy.
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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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    FREELANCE BROADCASTERS AND FRAGMENTED TAX POLICIES: TOWARD A HARMONIZED FRAMEWORK IN SOUTH-WEST NIGERIA
    (2025) Abdulrasheed Taiwo Abdullahi; Prof. Mubaraq Sanni; Dr. Mustapha Abdulrasaq; Dr. Salaudeen Ibrahim; Dr. Abdul-Hakeem Shuaib; Yinusa Adeshina Rafiu
    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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    INSTITUTIONALIZING ACCOUNTABILITY: A STRUCTURAL EQUATION MODELLING OF THE IMPACT OF REGULATORY FRAMEWORKS ON FINANCIAL DISCIPLINE IN NIGERIA
    (Department of Accounting and Finance, Faculty of Management and Social Sciences, Kwara State University, Malete, 2025) Abdul-Hakeem Shuaib; Abdulrasheed Taiwo Abdullahi; Salaudeen Ibrahim3; Muhammed Basiru Mustapha; Yusuf Alabi Olumoh
    This study investigates the structural relationship between the Supreme Audit Institution (SAI) regulatory framework and financial accountability within the Nigerian public sector, specifically; it investigates the adequacy of current constitutional provisions governing the Office of the Auditor-General for the Federation (OAuGF) and examines how a lack of direct prosecutorial powers hinders effective financial accountability. Adopting a convergent parallel mixed-methods research design, data was gathered from both quantitative and qualitative populations. The quantitative sample comprised 237senior field officers derived via Krejcie and Morgan tables, while the qualitative data was obtained from interview conducted on four purposively selected experts across academia, law, accounting, and the OAuGF. The quantitative data was analysed using descriptive statistics and Partial Least Squares-Structural Equation Modeling (PLS-SEM) while the qualitative data was analysed using thematic Nvivo. Findings revealed that while formal constitutional provisions establishing the OAuGF exist (M = 3.61, SD = 0.971), the existing legal mechanisms are widely considered inadequate for enforcing robust financial accountability due to an obsolete colonial-era framework (Audit Ordinance of 1956). It also reveal that granting the SAI explicit powers to prosecute financial infractions directly would significantly strengthen financial accountability in the public sector (M = 3.21, SD = 1.077).Guided by Institutional Theory, the study recommends amongst others that the Executive immediately assent to the Federal Audit Bill, the National Assembly expand the legislative oversight mandates of the SAI, and constitutional amendments be instituted to formalize modern administrative structures.
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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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    PERCEIVED FAIRNESS OF TAX INCENTIVES AND ITS EFFECT ON TAX ATTITUDES AMONG GIG WORKERS IN SOUTH-WEST NIGERIA
    (2025) Abdulrasheed Taiwo Abdullahi; Prof. Mubaraq Sanni; Dr. Mustapha Abdulrasaq; Dr. Salaudeen Ibrahim; Dr. Abdul-Hakeem Shuaib
    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.