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All Journal MABIS: Manajemen dan Bisnis
NURUDEEN, ABDULFATAI OLANREWAJU
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Economics, Econometrics & Finance Social Sciences

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Tax administration and national economic sustainability Nurudeen, Abdulfatai Olanrewaju; Onifade, Hakeem O.; Siyanbola, Trimisiu. Tunji; Ojurongbe, Jubril O.
Manajemen dan Bisnis Vol 24, No 1 (2025): March 2025
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v24i1.851

Abstract

Despite the abundance of natural deposits and active participation in the global digital economic market, Nigeria continued to borrow finance her annual budget. It is obvious that non oil income of Nigeria, inclusive of taxes is at depleted level. This study therefore appraises the effect of digital tax, tax administration and tax legal frameworks on sustainable economic development in Nigeria conceptually. The study concluded that digital tax and tax administration have effects on attainment of sustainable economic development in Nigeria. The study recommends that the FIRS, with required resources, should ensure efficient operations, while the federal government should review the legal and technical capacity of the FIRS in line with the requirement to combat digital tax evasion and enhance optimum compliance to achieve a sustainable economic development.   
Tax administration and national economic sustainability NURUDEEN, ABDULFATAI OLANREWAJU; Onifade, Hakeem O.; Siyanbola, Trimisiu. Tunji; Ojurongbe, Jubril O.
Manajemen dan Bisnis Vol 24, No 1 (2025): Vol 24, No 1 (2025): March 2025
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v24i1.851

Abstract

Despite the abundance of natural deposits and active participation in the global digital economic market, Nigeria continued to borrow finance her annual budget. It is obvious that non oil income of Nigeria, inclusive of taxes is at depleted level. This study therefore appraises the effect of digital tax, tax administration and tax legal frameworks on sustainable economic development in Nigeria conceptually. The study concluded that digital tax and tax administration have effects on attainment of sustainable economic development in Nigeria. The study recommends that the FIRS, with required resources, should ensure efficient operations, while the federal government should review the legal and technical capacity of the FIRS in line with the requirement to combat digital tax evasion and enhance optimum compliance to achieve a sustainable economic development.   
Differential impact of tax incentive mechanisms on financial performance of listed oil and gas companies in Nigeria NURUDEEN, ABDULFATAI OLANREWAJU; Ogunbowale, Funmi Racheal
Manajemen dan Bisnis Vol 24, No 2 (2025): September 2025
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v24i2.968

Abstract

This study examines the effect of tax incentives on the financial performance of listed oil and gas firms in Nigeria. Using panel data from nine firms on the Nigerian Exchange Group (2005–2024) and a Fixed Effects Model guided by the Hausman test, the analysis focuses on Investment Tax Allowance (ITA), Tax Exemption (TEX), and Tax Credit (TCR) as proxies for tax incentives, with Return on Assets (ROA) as the performance measure. Results show that ITA has a significant positive effect on ROA, demonstrating that investment-focused tax relief enhances asset efficiency. Conversely, TEX and TCR display no significant impact, suggesting their limited role in improving profitability. Among control variables, firm size negatively affects ROA, while firm age exerts a positive effect. These findings are consistent with Ibn Khaldun’s Theory of Taxation, which emphasizes the role of moderate taxation in stimulating economic activity. The study concludes that ITA is the most effective tax incentive for strengthening financial performance in the Nigerian oil and gas sector. It recommends continued implementation of ITA, strategic use of tax credits for reinvestment, and broader adoption of exemptions to reduce fiscal burdens.
Co-Authors Ogunbowale, Funmi Racheal Ojurongbe, Jubril O. Onifade, Hakeem O. Siyanbola, Trimisiu. Tunji