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All Journal Journal of Accounting Research, Organization and Economics (JAROE) Accounting Analysis Journal
Adegboyega, Ayodeji Hakeem
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Economics, Econometrics & Finance Social Sciences

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Company Income Tax, Custom and Excise Duties: A Prelude for Nigerian Economic Growth Using ARDL Approach Bakare, Taophic Olarewaju; Akindele, Jamiu Adeniyi; Babansulaiman, Abdulganiyu; Adegboyega, Ayodeji Hakeem
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.37339

Abstract

Objective The main objective of this paper is to examine the effects of company income tax, customs and excise duties, and economic growth in Nigeria.Design/Methodology The study used Auto Regressive Distributed Lag and the study covered the period between 1982 2022 with the aid of ex-post facto research design.Research limitations/implications The study is limited to tax revenue precisely custom and excise duties and company income tax using times series analysis. The implications of this study are that in order to significantly enhance revenue inflows from excise duties and CIT source, the report advises the government focus on expanding the tax base rather than raising the rate of corporate income tax.Findings The results found that company income tax has positive and significant effect on economic growth in Nigeria with the coefficient 1.1532 and p-value 0.000 while custom and excise duties revealed negative but significant effect with the coefficient -0.1315 and p-value 0.010 on economic growth in Nigeria.Novelty/Originality The originality of this research lies in the methodology of the study where previous studies analysed the data through econometric techniques such as FMOLS and Johansen co-integration techniques which do not provide for the accommodation of small samples, ARDL method used by this study yields statistically significant results in small samples. More also, ARDL technique yields unbiased and dependable estimates of the long-run model. That makes this study a unique and contribution to the body of knowledge.
Empirical Analysis on the Elements of a Good Tax System and Tax Compliance in Nigeria Sopekan, Adeyemi Samuel; Olaniyi, Taiwo Azzezz; Aronmwan, Edosa Joshua; Adegboyega, Ayodeji Hakeem
Accounting Analysis Journal Vol. 14 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i1.8242

Abstract

Purpose : The study evaluates the relationship between the elements perceptions of a good tax system – simplicity and fairness – and tax compliance. Method : The survey was conducted using Cochran’s sampling technique with 384 respondents, drawn from personal and corporate income taxpayers, tax professionals, and tax officials across Nigeria. This study uses Partial Least Square Structural Equation Modelling (PLS-SEM) to analyse the relationship of tax simplicity and tax fairness with tax compliance. Findings : The study found that there is a significant relationship between tax simplicity and tax compliance. It was also found that tax fairness perception has a substantial relationship with tax compliance. Novelty : Some earlier studies have identified varied factors affecting tax compliance behaviour such as audits, tax education, trust in tax authorities and tax morale. This study identifies the interplay of tax simplicity and fairness in determining the tax compliance behaviour. It underscores that in a well-structured tax system, characterised by streamlined tax laws, if tax can be levied on taxable objects (people or organisations), then tax can provide benefits to both taxable objects and the government.
Co-Authors Akindele, Jamiu Adeniyi ARONMWAN, Edosa Joshua Babansulaiman, Abdulganiyu Bakare, Taophic Olarewaju Olaniyi, Taiwo Azzezz Sopekan, Adeyemi Samuel