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- ItemTax Administration Practices and Compliance: Evidence from Kwara State, Nigeria(FUDMA JOURNAL OF ACCOUNTING AND FINANCE RESEARCH [FUJAFR], 2024-12) Yusuf Alabi OlumohThis study examines tax administration practices and their impact on tax compliance in Kwara State, Nigeria. Employing a cross-sectional quantitative survey design, the research utilized stratified random sampling to select 641 stakeholders from the Kwara State Internal Revenue Service (KWIRS). Data collection was conducted via questionnaires, with analysis performed using Partial Least Squares Structural Equation Modeling. The results reveal that both tax enforcement strategies and taxpayer services have significant positive effects on compliance. These findings underscore the importance of robust enforcement mechanisms and high-quality taxpayer services in fostering a compliant tax environment. Additionally, the study highlights the need for effective communication and support for tax policies to achieve desired outcomes. The research concludes that improving enforcement strategies, enhancing taxpayer services, and ensuring proper implementation and communication of tax policies are crucial for promoting tax compliance in Kwara State. The study recommends increased tax audits, improved taxpayer services, taxpayer education, and collaboration with other government agencies to enhance the overall effectiveness of tax administration. This study contributes to the existing literature on tax administration and compliance, particularly within the context of developing economies, and offers valuable insights for policymakers and tax administrators in formulating strategies to enhance tax compliance and improve revenue generation.
- ItemTAX POLICY AND TAX COMPLIANCE IN NIGERIA: EVIDENCED FROM KWARA STATE(DEPARTMENT OF ECONOMICS & MANAGEMENT SCIENCE NIGERIA POLICE ACADEMY, WUDIL-KANO, 2024-12-01) Yusuf Alabi OlumohOver the years, many states in Nigeria have faced persistent challenges of low tax compliance, despite the presence of established tax policies and enforcement mechanisms. Inefficiencies in taxpayer services and ineffective policy implementation have contributed to widespread non-compliance, raising concerns about the adequacy of current tax administration practices. In light of these challenges, this research endeavor seeks to investigate the impact of the execution of tax policies on tax compliance within the jurisdiction of Kwara State. A quantitative survey research methodology was employed, specifically targeting personnel affiliated with the Kwara State Internal Revenue Service (KWIRS). To ensure adequate representation across various hierarchical tiers and functional areas within KWIRS, a stratified random sampling method was utilized, culminating in a sample size of 287, as determined by Taro Yamane’s statistical formula. Primary data was accrued through the distribution of questionnaires, with subsequent analysis conducted employing PLS-SEM. The result indicates a statistically significant positive correlation between the implementation of tax policies and tax compliance. This study concludes that the efficacious execution of tax policies is imperative for the enhancement of tax compliance within Kwara State. Properly enforced and meticulously structured policies, augmented by effective taxpayer services, are instrumental in fostering elevated compliance rates, which are essential for bolstering revenue generation. To mitigate the challenge of suboptimal tax compliance, this study recommends that the KWIRS prioritize the consistent enforcement of tax policies. Additionally, ongoing training and capacity building for tax officials should be prioritized to improve the effectiveness of policy implementation and enforcement, ultimately fostering a culture of compliance among taxpayers
- ItemEffect of forensic auditing on fraud prevention and detection in public sector organisation in Nigeria.(Governmental and Financial Accounting Research (GAFAR) Centre, Nasarawa State University, Keffi, 2018-06-30) Tajudeen Lawal; Lukman Ojedele Lawal; Eunice OlugannaThis study is aimed at assessing the impact of forensic auditing in the detection and prevention of fraud in public sector organisations in Nigeria. Two hypotheses were formulated in line with the specific objectives of the study. This was tested with use of questionnaire administration to the corporate affairs commission. The question raised from the hypothesis was then tested with the use of statistical data to test the level of significance. In essence, the regression model was used on the response of the respondents. Based on the findings of the research which have already been summarised, the research work concluded that forensic auditing has a great impact in prevention and detection of fraud in Nigerian public sector organisation and therefore the skills and experience of forensic auditor should be employed in public sector organisations in Nigeria so as to reduce the occurrence of fraud and to detect any form of fraud perpetrated.
- ItemAsset and liability risk assessment and share performance of deposit money banks in Nigeria.(Department of Accounting and Management, Faculty of Arts and Social Sciences, Nigerian Defence Academy, Kaduna., 2019-05-27) Mohammed yabagi Ibrahim; Daniya Adeiza Abdulazeez; Tajudeen LawaThis study examines asset and liability risk assessment on share price of deposit money banks in Nigeria. The population of the study is sixteen (16) listed deposit money banks in Nigeria stock exchange as at 2018 and fourteen (14) deposit money banks was the sample size of the study for the period of five years (2012-2016). Secondary data were gathered from annual report and accounts of the sample listed deposit money banks. The study utilizes descriptive research design to examine the relationship between the variables of the study. Multiple regression analyses were carried out in the study. The finding of the study revealed a positive relationship between earnings per share and asset risk management. Similarly, the regression results further showed that there is a negative and significant relationship between customers deposit and earnings per share indicating that a unit increase in the customers deposit will lead to a decrease i earnings per share. Therefore, the study recommends that deposit money banks in Nigeria should mobilise deposits from customers and increase loan with portfolio management of asset and liabilities for risk diversification in order to generate higher profitability. Also, deposit money banks should increase loans to customers to boost their net income since loan to customers attract interest.
- ItemIntangible assets and performance of deposit money banks in Nigeria(Department of Banking and Finance, Faculty of Administration, Nasarawa State University, Keffi., 2015-10-25) Dogara, I.A.; Lawal TajudeenThis paper examines the impact of intangible assets on the performance of deposit money banks in Nigeria. Correlated research design was adopted in the study and data for the study were secondary in nature and obtained from Nigerian stock exchange fact book and the annual reports and accounts of the selected DMBs for the period of ten years from 2001 to 2010. Multiple regression analysis was used as a technique of data analysis. The findings from this study revealed that intangible assets have strong negative association with the performance of the banks. The study concluded that there is a negative relationship between intangible assets and performance of DMBs in Nigeria during the period under study. Consequently, the study recommends that DMBs in Nigeria should change their culture of expensing amounts incurred in intangible assets. Also, capitalising and reporting intangible assets in financial reports of DMBs in Nigeria need guidelines and procedures. Finally, investors are the owners of the DMBs in Nigeria and should therefore insist on the adoption of any change that can enhance the quality of DMBs financial reporting.