International Journal of Advanced Academic Research, 2020
Tax compliance is determined by many factors, which are categorized into social, economic, instit... more Tax compliance is determined by many factors, which are categorized into social, economic, institutional, demographic and individual factors. In this regard, the main objective of this study is to empirically evaluate and understand tax compliance determinants usingdata generated from agro-allied industries in some selected local government areas of Katsina state, Nigeria. As such, primary source of data was employed through the use of structured questionnaire to collect relevant information from all the 133 agro-allied industries in the study area and multinomial probit model was adopted for estimation. Basically, the findings from this study indicate that tax rate, level of income, perception on government spending, change in government policy, simplicity of tax system and efficiency of the tax authority are significant determinants of tax compliance among agro-allied industries in the study area; whereas perception on equity and peer influence are insignificant determinants. In t...
Globalisation is a process which transformed the world into a single political economy. Africa is... more Globalisation is a process which transformed the world into a single political economy. Africa is one of the continents that is sharply affected by globalisation. This paper examined the impacts of globalisation in consolidating Africa's economic and political dependency and underdevelopment. The problem is globalisation comes up with many opportunities, especially for developing countries, but, Africa failed to utilize the opportunities. The paper is a conceptual paper which used secondary sources of data for analysis and interpretations. The work discovered that Africa found itself more caged in a circle of dependency and underdevelopment despite all the trade negotiations, open opportunities, and technological transfer. Thus, the paper suggested that Africa cannot exist in isolation especially in this wave of globalisation, but there is a need for an internal restructuring to accommodate diversities and complexities of external forces and balance them with internal advantages for local industrialisation, genuine regional integration, and intensive trade development.
International Journal of Advanced Academic Research, 2020
Tax compliance is determined by many factors, which are categorized into social, economic, instit... more Tax compliance is determined by many factors, which are categorized into social, economic, institutional, demographic and individual factors. In this regard, the main objective of this study is to empirically evaluate and understand tax compliance determinants usingdata generated from agro-allied industries in some selected local government areas of Katsina state, Nigeria. As such, primary source of data was employed through the use of structured questionnaire to collect relevant information from all the 133 agro-allied industries in the study area and multinomial probit model was adopted for estimation. Basically, the findings from this study indicate that tax rate, level of income, perception on government spending, change in government policy, simplicity of tax system and efficiency of the tax authority are significant determinants of tax compliance among agro-allied industries in the study area; whereas perception on equity and peer influence are insignificant determinants. In t...
Globalisation is a process which transformed the world into a single political economy. Africa is... more Globalisation is a process which transformed the world into a single political economy. Africa is one of the continents that is sharply affected by globalisation. This paper examined the impacts of globalisation in consolidating Africa's economic and political dependency and underdevelopment. The problem is globalisation comes up with many opportunities, especially for developing countries, but, Africa failed to utilize the opportunities. The paper is a conceptual paper which used secondary sources of data for analysis and interpretations. The work discovered that Africa found itself more caged in a circle of dependency and underdevelopment despite all the trade negotiations, open opportunities, and technological transfer. Thus, the paper suggested that Africa cannot exist in isolation especially in this wave of globalisation, but there is a need for an internal restructuring to accommodate diversities and complexities of external forces and balance them with internal advantages for local industrialisation, genuine regional integration, and intensive trade development.
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