IJEFSD
International Journal on Economics, Finance and Sustainable Development (IJEFSD) is an international, peer-reviewed, and scholarly journal aimed at being a platform for interdisciplinary researchers across the globe to develop and advance both theory and practice of economics and finance while considering sustainability. IJEFSD welcomes all well-developed papers exploring areas of economics and finance including papers in area of sustainable development. Moreover, the journal accepts research articles based but concerning a topic of interest in the field of sustainability whilep pointing out fields, such as, economics, marketing, business, management, sociology and and other related ones.
Articles
481 Documents
<![CDATA[Rethinking The Concept of Economic Rehabilitation of Niger Delta Youths Through The Amnesty Programme: Towards A Literature Review ]]>
<![CDATA[Eke, Veronica]]>;
<![CDATA[Ebi-Ikpolada, Maccarthy Maccrobert]]>
<![CDATA[ International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 2 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD ]]>
Publisher : <![CDATA[Research Parks Publishers ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31149/ijefsd.v7i2.5395
<![CDATA[Using literature review approach, the study focused on rethinking the concept of rehabilitation of Niger Delta youths through the amnesty programme. Relying extensively on secondary sources, the paper conceptualised the penal and medical dimensions of rehabilitation, discussed types of rehabilitation for offenders or inmates, conceptualised rehabilitation as a goal or an ideology of punishment of offenders, explained criticisms against rehabilitation, and appraised Norway’s principle of normalization and rehabilitation. It also assessed the nexus between amnesty programme and human capital development in Nigeria’s Niger Delta, and the future of rehabilitation programmes. Implicit in the literature review is the fact that the amnesty programme has failed to adequately promote human capital development and empowerment of Niger Delta youths.]]>
<![CDATA[Prospects and Challenges for The African Continental Free Trade Area (AFCFTA) in Africa’s Economic Growth ]]>
<![CDATA[Osaro, Obari Alale]]>
<![CDATA[ International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 3 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD ]]>
Publisher : <![CDATA[Research Parks Publishers ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31149/ijefsd.v7i2.5396
<![CDATA[The paper discusses the prospects and challenges of the African Continental Free Trade Agreement (AfCFTA) as an agent of development in Africa. It is a well-known fact that Africa occupies the lower rungs of the ladder in the global index of development. As a result, many of the people of Africa live in serious conditions of poverty. To deal with the problem the African Union (AU) established AfCFTA as one of the agents that can be used to promote development on the continent. The author used a number of primary sources like the papers of the Economic Commission for Africa (ECA), AU papers, and secondary sources like books and articles to carry out the research. The Endogenous theory which posits that economic growth and development are best promoted by the use of internal resources is used as the major theoretical framework. Overall, the study revealed that AfCFTA can provide the enabling framework to foster a strong intra-African trade and eventually engender growth and development on the continent. However, the paper identifies the non-development character of the state in postcolonial Africa weak infrastructural base, and the activities of the erstwhile colonial masters as factors that can hamper the success of AfCFTA.]]>
<![CDATA[Green Economy ]]>
<![CDATA[Voit oʻgʻli, Temirov Azizbek]]>
<![CDATA[ International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 3 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD ]]>
Publisher : <![CDATA[Research Parks Publishers ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31149/ijefsd.v7i2.5400
<![CDATA[This investigation explores Uzbekistan's conversion to a green economy while filling gaps in knowledge about combined assessments of environmental and economic and social elements for sustainability development. A mixed-methods methodology entailed gathering quantitative data by conducting survey assessments of stakeholders while additionally conducting qualitative interviews with policymakers and industry experts and leadership members. Research findings demonstrated renewable energy together with resource efficiency as opportunities for sustainable development while financial limitations as well as slow institutional changes served as main impediments. According to research findings policymakers must develop specific framework policies and dedicate significant resources toward eco-friendly technology development and launch awareness programs that aim at specific targets. A complete approach to sustainability must become a policy priority to ensure resilient growth inclusive of all populations according to Uzbekistan's specific socio-economic features.]]>
<![CDATA[Investigating The Nexus Between Manpower Development Programmes and Employee’s Performance in Local Government Service Commission, Taraba State, Nigeria ]]>
<![CDATA[Maiyanga, Thomas Daniel]]>;
<![CDATA[Hussaini, Danladi]]>;
<![CDATA[Everest, Nwosu Chinedu]]>
<![CDATA[ International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 3 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD ]]>
Publisher : <![CDATA[Research Parks Publishers ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31149/ijefsd.v6i12.5410
<![CDATA[This study investigates the nexus between manpower development programmes and employee’s performance in Local Government Service Commission, Taraba State, Nigeria. With the aid of the study objectives, two hypotheses were formulated in the study. A sample size of 131 was adopted for the study. The purposive sampling technique was used to select the entire population of the study due to its’ convenient in the conduct of the research. The summation of all the responses was presented using frequency distribution tables and simple percentages. In addition, the mean analysis was used to analyze the data generated from the field while the chi-square statistical tool was employed to test the hypotheses formulated in the study. The test statistics reveals among others that manpower development programmes in the form of in-service training and workshops and seminars have impact or influence on employee’s productivity and job knowledge as an aspect of employee’s performance in Local Government Service Commission, Taraba State. The study recommends among others that, since manpower development programme in the form of in-service training has impact on employee’s productivity in Local Government Service Commission, Taraba State. Taraba State government should continue to ensure that the employees in Local Government Service Commission are subjected for in-service training. By so doing, the employees will acquire additional skills and values required which in turn increases their productivity at work.]]>
<![CDATA[The Effect of The Implementation of Modernization of The Tax Administration System, Income Level, and Quality of Fiscal Services on Taxpayer Compliance With Taxpayer Awareness as an Intervening Variable ]]>
<![CDATA[Safitri, Diajeng Nur]]>;
<![CDATA[Nyimas Wardatul Afiqoh]]>
<![CDATA[ International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 4 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD ]]>
Publisher : <![CDATA[Research Parks Publishers ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31149/ijefsd.v7i4.5419
<![CDATA[This study aims to determine the effect of the implementation of modernization of the tax administration system, income level, and quality of fiscal services on taxpayer compliance with taxpayer awareness as an intervening variable. In this study, the researcher examines taxpayer compliance. The population in this study is individual taxpayers who have an NPWP and are registered at KPP Pratama Gresik and these taxpayers have income from the Gresik Regency area. Sampling was conducted using purposive sampling with a total of 95 respondents. This study uses primary data taken in the form of questionnaire answers distributed to taxpayers. This research method is quantitative which uses SmartPLS as a testing tool. The results of the test in this study are the direct influence showing that the implementation of modernization of the tax administration system and income level has a positive and significant effect on taxpayer compliance while the quality of fiscal services and taxpayer awareness have no effect on taxpayer compliance. The implementation of modernization of the tax administration system, income level, and quality of fiscal services have no effect on taxpayer awareness. The results of the indirect hypothesis test show that taxpayers' awareness is not able to mediate the influence of the implementation of modernization of the tax administration system, income level, and quality of fiscal services on the compliance of individual taxpayers.]]>
<![CDATA[Examining the Effects of NHIS Claims Reimbursement on Financial Sustainability of Service Providers ]]>
<![CDATA[M. Dubik, Niibman]]>;
<![CDATA[Anankpieng, Benjamin Aseira]]>;
<![CDATA[Abdul Razak, Abubakari]]>
<![CDATA[ International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 4 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD ]]>
Publisher : <![CDATA[Research Parks Publishers ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study used a cross-section survey and descriptive design with a quantitative approach to examine the factors influencing NHIS claims payment to service providers and interpret the relationship between variables. Data was collected from 161 respondents using a self-designed questionnaire. Claims reimbursement was significantly affected by claims submission, rejected claims returned, resubmission of corrected claims, part-payment of claims submitted, appeal to adjudication committee, and MOH intervention. Pearson’s correlation level shows a positive but weak correlation between independent and dependent variables at CI of 95% and 99% (p<0.05 and p<0.01) respectively. In the regression analysis, R-squared was found to be 0.273 indicating that independent variables including submission of processed claims for payment; rejection of erroneous and fraudulent claims; resubmission of corrected claims; submission of claims following NHIA directives; part-payment of submitted claims; appeal to the Adjudicating committee, and minister of health intervention influence NHIS payment of claims at 27%. However, when independent variables are kept constant at zero, payment of claims will be 0.784(78.4%). The mean of VIF of all the variables is 1.298 and that of the tolerance is 0.776. Regulatory and policy enforcement and effective stakeholder collaboration are essential to improve adherence to the operational standard guidelines of the scheme. These will safeguard the NHIS against abuses, fraud, leakages, and maleficence while improving prompt payment of service providers' claims for efficient health care delivery.]]>
<![CDATA[Predicting Stock Price Volatility Using ARCH-GARCH Models ]]>
<![CDATA[Sabbar, Thijeel Odah]]>
<![CDATA[ International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 4 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD ]]>
Publisher : <![CDATA[Research Parks Publishers ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This paper aims to apply ARCH-GARCH models to evaluate their ability to predict stock returns volatility in financial markets to help better allocate resources, manage risks, and improve investment decisions. This study was conducted on daily data of Apple Inc. stock prices during the period from January 2, 2024, to December 30, 2024, with 251 observations. The results indicate that ARCH-GARCH models provide good daily forecasts of stock price movements and are able to capture the fluctuation series by choosing the appropriate model for the prediction process. The ARCH(1) model was the most suitable for predicting the stock returns series of the study sample.]]>
<![CDATA[Corporate Governance Practices and Sustainability Performance of Commercial Banks in Nigeria ]]>
<![CDATA[Dennis Okorie , Charles]]>;
<![CDATA[Christopher Ebere, Chukwuma]]>
<![CDATA[ International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 4 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD ]]>
Publisher : <![CDATA[Research Parks Publishers ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31149/ijefsd.v7i4.5449
<![CDATA[This study investigated the impact of corporate governance practices on the sustainability performance of commercial banks in Nigeria. Data was collected for the three dimensions of sustainability (environmental, social and governance) and corporate governance measured with board independence and board gender diversity. Using secondary data extracted from the audited financial reports of 12 commercial banks listed on the Nigerian Exchange (NGX) over a ten-year period, the study employed Panel Least Squares (PLS) regression analysis to examine relationships across the three dimensions of sustainability. The findings revealed that the selected corporate governance variables have minimal and insignificant effects on sustainability performance across all the dimensions sustainability. This suggests that governance mechanisms in Nigeria commercial banks may not yet be sufficiently aligned with sustainability objectives. The study recommended improving board composition to include sustainability experts and enhancing gender diversity to improve strategic decision-making. Additionally, regulatory authorities should establish clearer guidelines for integrating sustainability into governance practices, including mandatory sustainability reporting. Strengthened stakeholder engagement and the adoption of comprehensive sustainability policies are also proposed as measures to improve alignment with global sustainability goals.]]>
<![CDATA[Reframing Property Tax as Excise under Capital Mobility Conditions ]]>
<![CDATA[Alijon Akmal ugli, Turayev]]>;
<![CDATA[Diyorbek , Normukhammadov]]>
<![CDATA[ International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 4 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD ]]>
Publisher : <![CDATA[Research Parks Publishers ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31149/ijefsd.v7i4.5461
<![CDATA[This study examines the conceptual and practical classification of excise taxes, with a particular focus on the property tax, drawing on Peter Mieszkowski’s foundational analysis of tax incidence. While excise taxes are conventionally understood as levies on specific goods or services, this research identifies a critical knowledge gap in distinguishing excise taxes from profit-based taxation, especially in the context of immobile capital. Using a dual-method approach that combines theoretical modelling with empirical data from OECD countries, the study analyses how factor mobility influences whether a property tax functions as an excise or a profits tax. The findings reveal that in settings with immobile capital, the property tax behaves like a tax on capital usage, thus mirroring excise characteristics, whereas in economies with mobile capital, it acts more like a profits tax. These results have important implications for fiscal policy design, particularly for ensuring tax equity and minimising economic distortions. The study underscores the need for context-specific tax classifications and recommends further investigation into the effects of globalisation and digitalisation on modern excise tax structures.]]>
<![CDATA[Perception of Tax Corruption and Service Quality on Taxpayer Compliance with Trust as an Intervening Variable ]]>
<![CDATA[Sholichah, Amilatus]]>;
<![CDATA[Umaimah, Umaimah]]>
<![CDATA[ International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 4 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD ]]>
Publisher : <![CDATA[Research Parks Publishers ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31149/ijefsd.v7i4.5464
<![CDATA[This study aims to determine the effect of perception of tax corruption and quality of tax authorities services on taxpayer compliance with trust in the tax authorities as an intervening variable. In this study, researchers tested taxpayer compliance at KPP Pratama Gresik using independent variables, namely, the effect of perception of tax corruption and quality of tax services. The population in this study were all taxpayers in the city of Gresik, sampling using random sampling method and the number of samples was 100 respondents. This study used a questionnaire with taxpayer respondents. Testing was carried out using SEM-PLS. The results showed that the effect of perception of tax corruption did not affect taxpayer compliance, and the quality of tax authorities services did not affect taxpayer compliance. Meanwhile, trust in the tax authorities had a significant effect on taxpayer compliance. The results of the intervening test showed that the effect of perception of tax corruption did not affect but the quality of tax authorities services affected trust in the tax authorities. Trust in the tax authorities was unable to mediate the relationship between perception of tax corruption and taxpayer compliance, while trust in the tax authorities was able to mediate the relationship between quality of tax authorities services and taxpayer compliance.]]>
