Denis Basila, PhD and Ishaku Thomas, PhD
Volume 14 Issue 1

This study examines the effect of tax administration efficiency on tax compliance among small and medium-sized enterprises (SMEs) in Adamawa State, Nigeria. The study adopts a cross-sectional survey design, using primary data collected from 320 SME operators across Yola, Mubi, and Jimeta. Tax admin read more...

Abdul-Hakeem Oluwole Shuaib and Mudathir Akanni Babatunde
Volume 5 Issue 2

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 read more...

Azimbe, Kazaye Usman
Volume 14 Issue 1

This study examined farmer–herder conflicts and the vulnerabilities of women and children in Taraba State, Nigeria, between 2015 and 2023. The persistent clashes between farmers and pastoral herders have become a major security and humanitarian concern in the region, leading to displacement, loss read more...

Buhari Shehu Miapyen and Dorcas Iliya
Volume 14 Issue 1

This study assesses traditional conflict resolution mechanism and peace building in Taraba State: a study of Takum Local Government Area. Three research objectives and questions were formulated to guide this study. The study adopted Human Needs Theory Participatory Theory of Development as its theo read more...