Naja’atu Bala Rabi’u, PhD
Volume 6 Issue 1

Small and Medium Enterprises (SMEs) are widely recognized as the engine of economic growth, employment generation, innovation, and poverty reduction in Nigeria. Despite their strategic importance, the sector continues to experience significant challenges arising from persistent macroeconomic shocks read more...

Denis Basila, PhD and Isa Jarengol
Volume 14 Issue 2

Tax compliance remains a persistent challenge for developing economies, particularly in Nigeria where informal economic activities dominate. This study examines the relationship between the digitalization of tax systems and tax compliance behavior among Nigerian taxpayers, with specific focus on th read more...

Denis Basila, PhD and Sani Alhaji Saidu, PhD
Volume 14 Issue 2

This study examines the effect of multiple taxation on the survival of Small and Medium Enterprises (SMEs) in Adamawa State, Nigeria, using a secondary data approach. SMEs play a critical role in employment generation and local economic development, yet their sustainability continues to be threaten read more...

Itegbe, Nwakuso Joan, Mohammed Bello Baban Umma, PhD and Abubakar Tafida, PhD
Volume 14 Issue 2

Housing insecurity remains a persistent developmental challenge in Nigeria's Federal Capital Territory (FCT), Abuja, where rapid urbanisation, population influx, and inadequate housing supply have combined to marginalise large segments of the working population. This seminar paper examines housing read more...