Sumerianz Journal of Business Management and Marketing

Online ISSN: 2617-0175
Print ISSN: 2617-1724


Volume 3 Issue 6 (2020)

Public Governance Quality and Tax Compliance in Nigeria (2008-2018)

Authors: Oladejo Abiodun Oyebamiji
The study determined the effect of public governance quality on tax compliance in Nigeria between 2008 and 2018. The study employed secondary data. Data for governance quality indicators were sourced from World Bank Group (WBG), Worldwide Governance Indicator (WGI) while data for Gross Domestic Product (GDP) and tax revenue were obtained from Central Bank of Nigeria Statistical bulletin and Federal Inland Revenue Service Statistical report. Collected data were analyzed using unit root test and Autoregressive Distributed Lags (ARDL). The result from the study showed that in the short run, four public governance indicators had positive significant effect on tax compliance in Nigeria. This are government effectiveness (t = 4.6983, p˂0.05); political stability (t = 4.7842, p˂0.05); regulatory quality (t = 4.8861, p˂0.05); and control of corruption (t = 2.1792, p˂0.05). The result further showed that voice and accountability (t = -3.0554, p˂0.05) had negative and statistically significant effect on tax compliance in Nigeria. However, government effectiveness (t =3.4199, p˂0.05), rule of law (t = .99554, p˂0.05), political stability (t =10.9247, p˂0.05) and regulatory quality (t = 3.0209, p˂0.05) had positive and significant effect on tax compliance, while voice and accountability (t =-3.3592, p˂0.05) had negative and statistically significant relationship with tax compliance in the long run. The study concluded that strong government effectiveness, political stability, regulatory quality and rule of law play significant role in enhancing the level of tax compliance in Nigeria.

Pages: 67-73

Gas Flaring Environmental Degradation and Economic Growth in Nigeria

Authors: Eneji Mathias Agri ; Eneji Angela Iyaji ; Haruna Habilla ; Salisu Jacob Kewo ; Abdullahi Garba Muhammad
This study examined “Gas flaring, environmental degradation and economic growth in Nigeria”. The research was guided by the following objectives: To investigate any relationship between gas flaring and environmental degradation in Nigeria, to evaluate the impact of gas flaring on economic growth in Nigeria, and to examine the impact of gas flaring on sustainable livelihoods in the Niger Delta. The data was obtained mainly from secondary sources including the Central Bank of Nigeria Statistical Bulletin where data on values of output (real GDP) and capital stock (K) measured by gross capital formation will be obtained, the National Bureau of Statistics, where the data on labor stock (L) measured in terms of population and gas production (GP) as well as gas flared (GF) will be obtained from Nigerian National Petroleum Commission technical records. From the research findings, the following were made: Practically in the Nigerian economy, the autonomous component of the model represents other factors that influence economic rate in Nigeria such as population growth, inflation, foreign direct investment  (FDI), interest rates, exports as well as private and public investment which are not gas flaring and environmental degradation. The OLS result from this research work (GDP = 91600.77 – 5.635213 – 6.37E-05 X2) showed that the autonomous part of the model (91600.77) related positively with economic growth.  The t-statistic value for the co-efficient of autonomous component 91600.77 was statistically significant at 5% level of significance while the two independent variables (-5.635213 α -6.37E-05) were statistically insignificant at 5% level of significance. Time F-Statistic value 158.6975 was significant at 5% level of significance which implied that the overall model is suitable for this research work. In conclusion, Gas flaring and environmental degradation are two concepts that cannot do without each other. Enhancing economic growth and development is the prime responsibility of the state. Also, Gas flaring and environmental degradation crisis has affected various sectors of the Nigerian economy and has left the economy in a bedridden state. the study therefore recommends the following so as to accelerate economic growth in Nigeria: Formation and implementation of policies and programmes that are oil and gas oriented and seeks to improve productivity in the oil and gas sector, provision of adequate social and basic amenities for gas flaring operatives in rural and urban areas to enable them carry out their duties optimally and more resources should be provided to adequately channel flared gas and there should be regular review of gas flaring and environmental degradation activities and operatives.

Pages: 56-66