Journal Archives & Article Index

This paper examines the econometric relationship between digital tax administration platforms, taxpayer compliance burden on micro-enterprises, and non-oil revenue yield...

An empirical assessment of the horizontal and vertical revenue allocation formulas in Nigeria and their implications for state-level internally generated revenue (IGR) mobilization...

Evaluating the net welfare benefits of pioneer tax status, capital allowances, and discretionary tax holidays in natural resource exploitation across West and Central Africa...

Investigating the double-dividend hypothesis of green taxation in developing nations with empirical evidence on emissions reduction and employment...

Using a structural vector autoregressive (SVAR) approach, this study models the elasticity and buoyancy of Value Added Tax collections in ECOWAS...

Evaluating machine learning algorithms in detecting complex corporate tax evasion and fraudulent refund claims...