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Journal of Social Sciences and Economics
Published by ASHA Publishing
ISSN : -     EISSN : 30475007     DOI : https://doi.org/10.70188/vw1hry94
Core Subject : Economy, Humanities, Science, Social,
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences
The Journal of Social Science and Economics (JOSSE), is a peer-reviewed scientific journal that publishes research findings, conceptual studies, and literature reviews in the multidisciplinary fields of social sciences and economics. This journal provides an academic platform for scholars, researchers, and practitioners to share ideas, theories, and empirical findings that contribute to understanding human life, society, and economic systems in a global context. Journal of Social Science and Economics (JOSSE) welcomes manuscripts covering, but not limited to Social Sciences, Economics and Develompment Studies, Interdisciplinary and Contemporary Issues, JOSSE encourages submissions that integrate multiple disciplines, explore the interaction between social and economic systems, and contribute to the advancement of human welfare and sustainable development.
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Articles 4 Documents
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Search results for , issue "Volume 3, Issue 1, 2026" : 4 Documents clear
Financial Development, ATM Penetration, and Economic Growth in West African Economies Ezewulu, Anastesia Uzonna; Vivian C. Onyejegbu
Journal of Social Science and Economics (JOSSE) Volume 3, Issue 1, 2026
Publisher : Asha Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70188/q13gg520

Abstract

Despite sustained efforts to deepen financial systems in West Africa, economic growth outcomes have remained uneven, raising concerns about the effectiveness of financial development initiatives such as ATM expansion and credit provision to the private sector. Against this background, this study examined the relationship between financial development, ATM penetration, and economic growth in selected West African economies. The methodology is anchored on the extended Solow–Swan growth framework developed by Mankiw, Romer, and Weil, which incorporates human capital into economic growth analysis. The study specifies economic growth as a function of physical capital, human capital, financial development, and control variables, using a dynamic panel model. Data covering 16 West African countries (2004–2023) were analyzed with the System GMM estimator to address endogeneity and heterogeneity. Pre-estimation and post-estimation diagnostics ensured robustness, while variables were sourced from the World Bank, WGI, and UNDP databases. The correlation results show no severe multicollinearity, with pairwise coefficients generally below 0.80, except for RGDP–GFCF (0.8568). Cross-sectional dependence tests are significant (Pesaran = 3.409, p = 0.0007; Friedman = 41.567, p = 0.0001), justifying time effects in estimation. System GMM results indicate strong growth persistence, as lagged LOGRGDP is positive and significant (β = 0.994, p < 0.01). ATM spread negatively affects growth (β = −0.0054, p < 0.05). Domestic credit to the private sector is insignificant (β = −0.0004, p > 0.10). AR(2) (p = 0.435) and Hansen (p = 0.391) confirm model validity. Diagnostic tests confirmed instrument validity and model adequacy. The study concludes that financial infrastructure expansion alone is insufficient to drive growth without efficiency-enhancing reforms.
Impact of Corporate Income Tax and Value-Added Tax Revenue on Economic Growth in Nigeria: Evidence from an ARDL Bounds Testing Approach Okpalanwabude, Ifeoma Florence
Journal of Social Science and Economics (JOSSE) Volume 3, Issue 1, 2026
Publisher : Asha Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70188/78abvv58

Abstract

Nigeria relies heavily on tax revenues, particularly Corporate Income Tax (CIT) and Value-Added Tax (VAT), to fund public expenditure and drive economic growth. However, persistent debates exist regarding the effectiveness of these taxes in stimulating national output, with some studies reporting positive impacts while others suggest negligible or negative effects. This study employed an Autoregressive Distributed Lag (ARDL) framework to examine the impact of corporate income tax revenue and value-added tax revenue on economic growth in Nigeria, controlling for real interest rate and labour force participation. The ARDL bounds testing approach was used to test for long-run cointegration and short-run dynamics among the variables. Where cointegration existed, an error correction model captured both long-run equilibrium and short-run adjustments. Pre-estimation tests included unit root and bounds tests, while post-estimation diagnostics assessed autocorrelation, heteroskedasticity, multicollinearity, and model stability using CUSUM and CUSUMSQ. The findings indicate considerable variability in Nigeria’s macro-fiscal indicators over 1994–2023, with corporate income tax (mean = ₦784.94 billion; SD = ₦1,018.90 billion) and VAT revenue (mean = ₦711.63 billion; SD = ₦927.35 billion) showing high volatility and non-normality (JB = 91.09; 78.64). Unit root tests reveal mixed orders of integration [I(0) and I(1)], validating ARDL use. Bounds testing confirms cointegration (F = 3.66 > 3.49). Long-run results show corporate income tax positively affects growth (β = 0.308, p < 0.01), while VAT has a negative effect (β = –0.00006, p < 0.05). Short-run adjustment occurs at 43%. The error correction term (0.43) suggests a moderate adjustment speed toward equilibrium. In conclusion, improving corporate tax collection and administration can stimulate economic growth, while VAT policies require careful calibration to avoid unintended contractionary effects.
Dissociative Social Interaction Patterns of Clove Farmers in Anrang Village Syam, Abdur Rahman; Suhaeb, Firdaus W.; Ismail, Ashari
Journal of Social Science and Economics (JOSSE) Volume 3, Issue 1, 2026
Publisher : Asha Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70188/vbhvt221

Abstract

The purpose of this research is to examine: (1) The potential for dissociative interactions between clove farmers in Anrang Village; and (2) the forms of efforts made to overcome dissociative interactions between clove farmers. This research applies a qualitative method using a descriptive approach. The researcher chose a qualitative approach to achieve the research objectives through data collection using observation, interview and documentation techniques. The instruments used include observation guidelines, interview guidelines, and documentation. Interviewing 22 informants, namely clove farmers in Anrang Village. In the data analysis process, there are four stages, namely data collection, data reduction, data presentation and drawing conclusions. The results of this study indicate that: (1) The potential for dissociative social interactions between farmers in Anrang Village is divided into three, namely a) Social jealousy due to differences in clove harvests with those of others and jealousy over land distribution and land inheritance; b) Competition marked by the closure of road and irrigation access, unhealthy economic competition among farmers, theft of clove seeds and plants, price competition between traders, competition to control more fertile and productive land; c) Provocation marked by the emergence of a third party in the dispute between the two parties leading to physical violence to murder, provocation from outside parties or families that worsens land disputes, social incitement, and provocation that ends in the destruction of other people's clove fields. As for (2) the resolution of dissociative interactions that occur between clove farmers in Anrang Village is divided into 2 efforts, namely: a) Negotiation with dialogue between the two parties directly involved and a family approach; b) Mediation involving the hamlet head, village head, or community leaders as a third party in resolving dissociative interactions between clove farmers by providing solutions to both parties in conflict so as to obtain an agreeable result. Most of the conflicts that occur between clove farmers are resolved through mediation.
Impact of Nigeria’s importation of electrical power machinery and iron and steel from South Africa on the manufacturing sector output of Nigeria Njoku, Ogechi Hope
Journal of Social Science and Economics (JOSSE) Volume 3, Issue 1, 2026
Publisher : Asha Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70188/6vmjsb35

Abstract

The study adopted the import-led and export-led growth theories, arguing that imports of capital goods and exports of commodities can stimulate productivity and economic growth. Using a modified Cobb-Douglas production framework and annual time series data from 1996–2023, the study specified an ARDL model, the study specified an ARDL model to examine how Nigeria’s imports of electrical power machinery and iron and steel from South Africa affected manufacturing output. Unit root, cointegration, multicollinearity, autocorrelation, heteroskedasticity, and stability tests were conducted using E-Views 10. The results showed moderate correlations among the variables, with no coefficient exceeding 0.80, indicating absence of multicollinearity. The ARDL lag selection used Akaike Information Criterion, while the Bounds test confirmed cointegration since the F-statistic (4.437013) exceeded the 5% upper bound (3.38), implying a long-run relationship. Long-run estimates revealed that electrical power machinery imports positively influenced manufacturing output, while real exchange rate and GDP growth negatively affected it. In the short run, electrical machinery, iron and steel imports, and exchange rate significantly boosted output. Diagnostic tests confirmed no autocorrelation, no heteroskedasticity, and stable model parameters through the CUSUM test. The study concluded that imports of capital machinery and industrial materials from South Africa contributed positively to Nigeria’s manufacturing sector, especially in the short run. It advised that Nigeria ought to maintain a situation of strategic importation of productive machinery and at the same time encourage production of steel locally, exchange rate stability, infrastructural growth and industrial policies that enhance the local manufacturing capability.

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