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Review of International Economic, Taxation, and Regulations
Published by CV. Proaksara Global Transeduka
ISSN : -     EISSN : 31238467     DOI : https://doi.org/10.70865/rietr
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Review of International Economic, Taxation, and Regulations (RIETR) is an interdisciplinary publication dedicated to original research and scholarly work in the fields of international economics, taxation systems, and regulatory frameworks. This journal aims to facilitate and promote the dissemination of knowledge and innovative findings to a global audience of researchers, practitioners, and policymakers. The RIETR provides a platform for critical discussions and advancements in understanding global economic dynamics, tax policies, and regulatory mechanisms, aligning with the pressing global needs for effective economic governance and policy implementation. By serving as a forum for research and discourse, the journal plays an essential role in advancing scholarly understanding of international economic systems, taxation frameworks, and regulatory practices that enhance market efficiency while ensuring economic stability and compliance. The scope of our journal includes: 1. International Economics (global economic dynamics, including trade, investment, and cross-border economic policies) 2. Taxation Systems 3. Taxation Issues 4. Tax Policies 5. Global Investment 6. Market Regulations 7. Financial Crises 8. Economic Regulations 9. Political Economy (Public policy, Regulations) 10. Political decisions affecting the economy Manuscripts can be submitted in English and all papers undergo double-blind peer review before being published quarterly (February, May, August, November).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2025): February" : 5 Documents clear
Climate Change and Agricultural Exports in Sub-Saharan Africa: The Mediating Roles of Institutional Capacity Sunday Osahon Igbinedion; Ngozi Alison Mokobia
Review of International Economic, Taxation, and Regulations Vol. 1 No. 1 (2025): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/rietr.v1i1.3

Abstract

This study investigated the effect of climate change on agricultural exports in Sub-Saharan Africa (SSA) region taking into consideration the mediating effects of four (4) institutional capacity variables. The study covered 29 sampled SSA countries from 2013 to 2022. The study adopts the System Generalized Method of Moments (SGMM) estimation technique.  The System Generalized Methods of Moments (SGMM) reveals that climate change positively influences agricultural exports. However, government effectiveness and accountability had a negative significant effect on agricultural exports. Interaction effects show that government effectiveness, political stability, regulatory frameworks, and accountability positively mediating the effect of climate change on agricultural exports but rule of law has a negative mediating effect. Robustness tests (Hansen J and serial correlation tests) both confirm that the model and instruments are reliable. The study submits that, the SSA region can optimize the benefits of climate change while addressing regulatory and legal constraints by leveraging on effective governance and institutional frameworks. Lastly, the SSA government builds robust, effective institutions to improve governance and accountability.
Prospects and Challenges of Multi-Stakeholder Cooperatives in Supporting Community-Based Economy in Indonesia Asep Koswara; Ervan Taofik; Erik Andriana; Jati Gunawan; Leni Maria
Review of International Economic, Taxation, and Regulations Vol. 1 No. 1 (2025): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/rietr.v1i1.12

Abstract

Multi-stakeholder cooperatives (KMPs) play a crucial role in fostering economic inclusivity and sustainability within Indonesia’s community-based economy. This study examines the effectiveness of KMPs, identifies key challenges in governance, financing, and stakeholder coordination, and explores strategic solutions to enhance their impact. Findings reveal that KMPs promote equitable economic participation, support local entrepreneurship, and encourage long-term financial stability. However, challenges such as governance complexities, limited access to capital, and stakeholder misalignment hinder their effectiveness. Regional variations further influence the success of KMPs, highlighting the need for tailored policy interventions. Despite these challenges, emerging opportunities—such as digitalization, alternative financing models, and strengthened regulatory support—offer potential pathways for growth. To maximize the impact of KMPs, targeted policies, improved financial mechanisms, and stronger multi-sector collaborations are essential. By addressing these issues, KMPs can serve as transformative economic models, fostering sustainable development and enhancing resilience in local economies across Indonesia.
Local Government Autonomy and The Grassroots Participation in Governance: Challenges and Prospects Oghenenyerhovwo Elvis Adogbeji; Mmaduabuchi Onwunyi Ugochukwu
Review of International Economic, Taxation, and Regulations Vol. 1 No. 1 (2025): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/rietr.v1i1.37

Abstract

The main aim of this paper is to examine the imperativeness of the recent Supreme Court judgment interpreting the autonomy of local government in Nigeria as enshrined in the 1999 constitution of the Federal Republic of Nigeria and how this could empower more democratic, accountable, and participatory form of governance that aligns with citizens' needs at the community level. The study adopted the secondary source of data gathering to analyze the subject matter under review. This study adopted the qualitative method as data was sourced from secondary sources while the Democratic-Participatory theory formed the analytical framework. The study conclude that local government autonomy is pivotal for fostering grassroots participation and enhancing governance at the community level in Nigeria but the journey toward achieving true autonomy for local governments has been fraught with challenges, yet it holds significant prospects for democratic deepening and sustainable development with the new supreme court judgement. The study recommend among others that the July 11th, 2024 Supreme Court judgment that grant financial and administrative autonomy to local governments should be followed to the latter ensuring direct allocation of funds to the local governments without state interference.
Corporate Sustainability Reporting and Financial Performance of Oil and Gas Industry in Nigeria Fineman Gbenekeme Moscow; Ebiaghan Frank Orits
Review of International Economic, Taxation, and Regulations Vol. 1 No. 1 (2025): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/rietr.v1i1.59

Abstract

This study explores the relationship between corporate sustainability reporting and key financial metrics such as Return on Assets (ROA), Return on Equity (ROE), Return on Capital Employed (ROCE), and Tobin’s Q for oil and gas companies listed on the Nigerian Exchange Group (NGX). An ex-post facto research design was employed. As of December 31, 2023, the research sample consisted of 15 oil and gas companies that were publicly listed. By using purposeful sampling methods, 5 companies were not included in the study due to missing information, leaving a total of 10 companies in the final sample. Regression analysis was conducted using STATA version 16.0. The aim was to investigate the impact of corporate sustainability reporting on important financial performance indicators. The findings indicate no significant relationship between sustainability reporting and ROA, ROE, or ROCE. However, a significant positive relationship was observed between corporate sustainability reporting and Tobin’s Q. The study concludes that although sustainability reporting does not appear to impact accounting-based performance measures (ROA, ROE, ROCE), it is positively associated with market-based performance (Tobin’s Q) among listed oil and gas firms in Nigeria. This suggests that sustainability practices may influence investor perception and market valuation more than internal financial outcomes.
Dynamics of Remittances and Economic Development in Nigeria Ayewumi Ezonfade Fredrick; Anastasia Chi-chi Onuorah; Casmir Chinemerem Osuji
Review of International Economic, Taxation, and Regulations Vol. 1 No. 1 (2025): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/rietr.v1i1.60

Abstract

This study adopts a bird’s-eye perspective to examine the dynamics of remittances within the Nigerian migration context. Drawing on multiple theoretical frameworks, it explores the relationship between remittance inflows and economic development using secondary data from the Central Bank of Nigeria and the National Bureau of Statistics for the period 1994–2023. Key variables include workers’ remittances per capita, gross capital formation, consumer price index, foreign direct investment, exchange rate, and the human capital development index. Using an error correction mechanism, the study finds a significant positive relationship between remittance inflows and human capital development, suggesting that a 1% increase in remittances may lead to a 44.9% rise in economic development. However, remittances from foreign direct investment (t = 0.741, p = 0.477), gross capital formation (t = 0.598, p = 0.564), and consumer price index (t = 0.214, p = 0.836) show no statistically significant effect on economic development. The study recommends that remittance-receiving countries like Nigeria implement robust macroeconomic policies such as stable exchange rates, improved infrastructure, and market integration to create an enabling environment for sustained growth. By offering empirical insights into how various remittance-related factors impact economic development, this study contributes to the literature and addresses a notable research gap in the Nigerian context.

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