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All Journal IJEBD (International Journal Of Entrepreneurship And Business Development)
Izevbigie, Iyen Don-Pedro
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Economics, Econometrics & Finance

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Cryptocurrencies in Nigeria Izevbigie, Iyen Don-Pedro; Alegbe, Alegbe
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 6 No 5 (2023): September 2023
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v6i5.2306

Abstract

Purpose: The objective of this paper is to theoretically examine the place of the use of cryptocurrencies in entrepreneurship, accounting and taxation in Nigeria. Design/methodology/approach: The methodology used is library-based research through review of related extant literature which informed the position taken in this paper. From the critical review of literature, it can be inferred that despite the novelty and attraction these digital currencies promise, it is not without inherent limitations, but requires the needed legal and regulatory framework in order for it to enhance security of the value of money of the owners who may want to key into it usage. Findings: It is therefore recommended that the relevant national and international money market/financial regulators and authorities should take proactive steps in coming up with the needed framework to help eliminate any doubt that may be associated with the use of cryptocurrencies. Paper type: Research Paper.
Tax Incentives and Entrepreneurship Development in Nigeria Izevbigie, Iyen Don-Pedro
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 1 (2025): January 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i1.3012

Abstract

This broad objective of this study is to investigates the relationship between tax incentives and entrepreneurship development in Nigeria. The study adopted a survey research design approach through administration of questionnaire to infinite population which comprises of entrepreneurs drawn from highly commercialised States (including Lagos, Edo, Kano, Rivers, Anambra, and Federal Capital Territory) in Nigeria, staff of Federal Inland Revenue Service (FIRS), staff of Small and Medium Enterprises Development Agency of Nigeria (SMEDAN), and staff of Bank of Industries (BOI) respectively. The Cochran 1977 sample size determination technique was used in arriving at a sample size of three hundred and eighty-four (384) respondents. However, for purpose of proactiveness, four hundred and fifty (450) copies of likert scale questionnaire were administered. Four hundred and seven (407) copies were retrieved, and after sorting for defects and mutilated copies, the sample size of 384 copies, which conforms with Cochran (1977) sample size for infinite population were used for this study. Responses were analysed with the aid of inferential analytical statistics, and the results shows that on the average that tax exemption has a significant positive relationship between entrepreneurship development; there is a significant and positive relationship between rural location tax incentives and entrepreneurship development; and there is a significant positive relationship between tax holiday and entrepreneurship development in Nigeria. It is therefore recommended that the Nigerian Government should as a matter of urgency give policy direction targeted are granting tax incentives to entrepreneurs in its fiscal policy implementations to be able to attract more persons into the entrepreneurship and allied activities, as this will go a long way in changing the current narrative of mass unemployment in Nigeria.
Truism of Sustainable Development Goals in Nigeria: Can Green Entrepreneurship serve as Catalyst? Izevbigie, Iyen Don-Pedro
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 5 (2025): September 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i5.3006

Abstract

This study investigated the possible catalytic role of green entrepreneurship in Nigeria’s pursuit of the seventeen (17) United Nations Sustainable Development Goals (UN SDGs), with the UN haven set the year 2030 as its achievement’s deadline. Given an infinite population in focus in terms of environmental and sustainability practitioners in Nigeria, the Cochran 1977 sample size determination technique was used in arriving at a sample size of 384 respondents. However, for purpose of proactiveness, five hundred (500) copies of likert scale questionnaire were administered to environmental and sustainability practitioners in the government ministries, departments, and agencies, as well as industries, and academics. Three hundred and ninety-two (392) copies were however retrieved, and after sorting for defects, the sample size of 384 copies which conforms with Cochran (1977) sample size for infinite population were used for this study. The responses were coded, while SPSS 25 statistical and econometric software was used to run an undated ordinary least square (OLS) regression. The results of the analyses shows that green entrepreneurship has a significant negative relationship with SDGs in Nigeria. Based on this finding, it is recommended that government of Nigeria should set machinery in motion to ensure aggressive implementation of green entrepreneurship, particularly as the world approaches the 2030 deadline date set for the achievement of the 17 SDGs.
Co-Authors Alegbe, Alegbe