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Recently Published Papers

IMPLICATIONS OF NIGERIA-CHINA TRADE RELATIONS ON THE ECONOMY OF KANO STATE

Haruna Muhammad Haruna
Volume 14 Issue 1

Nigeria and China have established diplomatic relations in 1971. This relations between the two countries had blossomed and progressed over the years from political to a more intense economic and trade penetration of the Nigerian markets. However, China seemed to be driven by it’s crave for econo read more...

IMPACT OF ARTIFICIAL INTELLIGENCE ON OUTPUT AND INFLATION IN NIGERIA: A MONETARY POLICY ANALYSIS

Mukhtar Musa Yahaya and Naima Bashir Ado
Volume 14 Issue 1

This study aims to bridge the gap in the literature by providing a comprehensive analysis of the effects of AI adoption on output growth and inflation in Nigeria. AI makes impact in three core parameters of monetary policy such as; potential output as a due to driven of TFP growth, the slope of the read more...

EFFECT OF TAX ADMINISTRATION EFFICIENCY ON TAX COMPLIANCE AMONG SMES IN ADAMAWA STATE, NIGERIA

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...

OPTIMIZING FISCAL AUTONOMY IN DEVELOPING STATES: THE INTERPLAY OF TAX ADMINISTRATION STRATEGIES AND REVENUE PERFORMANCE

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...


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