Vol. 11 No. 3 (2024): July-September

Original Peer Reviewed Articles

  • VALUE ADDED TAX REVENUE AND ECONOMIC GROWTH OF NIGERIA
    Henry Kenedunium Obi , Ekwunife Ebele N
    https://doi.org/10.5281/zenodo.12666999

    The study ascertained the effect of value added tax revenue on the economic growth of Nigeria. The specific objective was to determine the extent to which VAT revenue affects gross domestic product and human development index of Nigeria. This study employed an ex-post facto research design.

    1-15
    DOI: https://doi.org/10.5281/zenodo.12666999
  • Capital Gain Tax and Tax Revenue Generation in Nigeria
    Olatunji Dauda Ojedokun
    https://doi.org/10.5281/zenodo.12685568

    This study examines Nigeria's capital gain tax system and how it affects the country's ability to generate tax revenue. An ex-post facto research design was used in this study, which combines concepts or categories that already have a particular characteristic or aspect and compares them to a

    16-27
    DOI: https://doi.org/10.5281/zenodo.12685568
  • THE GOVERNANCE OF ARTIFICIAL INTELLIGENCE (AI) AND ROBOTICS: A COMPREHENSIVE EXAMINATION
    Ahmed Abubakar Zik-Rullahi, Ph.D
    https://doi.org/10.5281/zenodo.13615786

    As artificial intelligence (AI) and robotics continue to reshape industries and societies, the need for effective governance becomes paramount. This study delves into a comprehensive examination of the governance structures and practices surrounding AI and robotics. The study addresses the

    28-44
    DOI: https://doi.org/10.5281/zenodo.13615786
  • IMPACT OF FINANCIAL INCLUSION ON DEPOSIT MONEY BANK PERFORMANCE IN NIGERIA
    Prof Enyinna Okpara PhD, FCA, Eke Robert Ike, PhD, FCA , Amenzee Adesua Constance
    https://doi.org/10.5281/zenodo.13772769

    The research is set out examine the impact of financial inclusion on performance of Deposit money Banks in Nigeria. Specifically, the study looks into the impact of bank branch spread, ATM spread and bank loans to Small and medium enterprises on financial inclusion. The study adopted the expost

    45-59
    DOI: https://doi.org/10.5281/zenodo.13772769