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Call For Paper Volume 3 Issue 1 Jan-Feb (2020) Last Date of Paper Submission: 25-feb-2020

Volume 2 Issue 1 2019

Jan-Feb


Business, Economics and Management

The Effect of Federally Collected Taxes on Revenue Generation in Nigeria

Olanlokun Adewale E. and Bashiru Mutiu O, Nigeria

Abstract: The study examined the effect of federally collected taxes on revenue generation in Nigeria from 1992 to 2016 examining the specific objectives; if there is any significant relationship between the federally collected Taxes and revenue generation in Nigeria while Petroleum Profit tax, Companies Income Tax, Value Added Tax and Customs & Excise Duties proxies federally collected taxes. Secondary data were sourced from Federal Inland Revenue Services (FIRS). The adopted research design was Ex-post facto using ordinary least square regression (OLS) by way of preliminary test, augmented dickey fuller (unit root) test was used to ascertain the stationary state of the time series variables. The findings showed that all the examined variables have positive effect except customs & excise duties that have negative effect on revenue generation in Nigeria In recommendation, government should review the customs & excise duties act

Page: 1-8

Emerging Issues in Road Safety in Kenya: Government Strategy to Enhance Traffic Safety

Robin Mariita Aondo, Kenya

Abstract: The study examined the effect of federally collected taxes on revenue generation in Nigeria from 1992 to 2016 examining the specific objectives; if there is any significant relationship between the federally collected Taxes and revenue generation in Nigeria while Petroleum Profit tax, Companies Income Tax, Value Added Tax and Customs & Excise Duties proxies federally collected taxes. Secondary data were sourced from Federal Inland Revenue Services (FIRS). The adopted research design was Ex-post facto using ordinary least square regression (OLS) by way of preliminary test, augmented dickey fuller (unit root) test was used to ascertain the stationary state of the time series variables. The findings showed that all the examined variables have positive effect except customs & excise duties that have negative effect on revenue generation in Nigeria In recommendation, government should review the customs & excise duties act

Page: 9-18

Statistics

100% Original Paper
80% Acceptance rate
60% Publish
20% Rejection

Paper Submission

Important Notice

Manuscripts are accepted for consideration if neither the article nor any of its content has been published or submitted elsewhere before appearing in IJSMR Journal.