Trust in government is a significant factor influencing the public acceptability of
environmental tax. Without trust, implementing and sustaining a new tax policy is …

The main objective of the study was to identify the challenges of IPSAS implementation in
the Nigerian Public Sector. This was as a result of low level of accountability and improper …

The study revolves on the comparative analysis of zero-based budgeting and incremental
budgeting techniques of government performance in Nigeria. The incremental budgeting …

The paper addresses tax evasion and avoidance through effective tax audit and
investigation in Cross River State. The study adopts survey research design, while data …

Novel accounting technology such as cloud accounting information system has taken the
Centre stage in its presumed capacity to provide relevance online accounting and auditing …

The Nigerian government has for a long time recognized problems relating to
mismanagement of public funds evidenced by lack of transparency, poor accountability …

Aims: This study investigates the effect of revenue from taxation on gross domestic product
and human development index in Nigeria. Secondary data is used from the Central Bank of …

This paper establishes how accountability quality might mediate the effect of tax revenue on
sustainable development in 41 sub-Saharan African countries for the period 1990-2019. The …

This paper examines the challenges to public accountability with emphasis on the
developmental roles of the Public Service in Nigeria's Fourth Republic. It is common …

This study is centred on the determinants of taxable capacity in Nigeria, with taxable
capacity viewed as the ability of the taxed person to bear the burden of the tax in relation to …