Papers by Owoniya Babajide
Journal of Law and Sustainable Development
Purpose: This paper examines the effect of risk management practices on organizational performanc... more Purpose: This paper examines the effect of risk management practices on organizational performance and the mediating role of business model innovation in Nigeria. Design/Methodology/Approach: This research uses quantitative research methods. The paper uses a sample of 83 employees, with data collected through an online questionnaire using a Likert scale using a scale of 5, and the data was analyzed using partial least square structural equation modeling (PLS-SEM). The stages of data analysis begin with testing the validity and reliability of the instrument, determination and finally testing the hypothesis. Findings: The results showed that practices for risk management and financial performance had a direct and large effect on financial performance. Furthermore, risk management practices are linked to non-financial performance. The result shows that business model innovation has a negative relationship with non-financial performance. It has a positive impact by meaningfully stre...
Fuoye Journal of Accounting and Management; Volume 5, Number 1; 2022 www.fjam.fuoye.edu.ng;ISSN 2805-3672 (Print), 2814-1717 (Online, 2022
This study examined the impact of company income tax on profitability of quoted manufacturing com... more This study examined the impact of company income tax on profitability of quoted manufacturing companies in Nigeria. The study focused on the impact of effective tax rate on earnings per share of 10 selected firms, over a period of 10 years (2007-2016). Panel based data were pooled for the study, and techniques of analysis such as pooled OLS estimation, Fixed effect and random effect estimations were explored in the study, before the most consistent and efficient estimator was selected using post estimation test including restricted F-test and Hausman test. Result revealed that effective tax rate exert insignificant negative impact on earnings per share, with reported coefficient estimate of-0.0223004(p=0.209 > 0.05). hence the study concluded that for better profitability of quoted manufacturing firms in the Nigeria, discourse of corporate taxation should be given more attention by policy makers, management and regulatory authorities in the manufacturing sector of the country, so as to aid strategic reforms of the tax framework that can encourage and sustain collaborative effort by players in the manufacturing sector towards industrialization, which is a sine-qua-non for better economic performance of the country.
Fuoye Journal of Accounting and Management; Volume 5, Number 1; 2022 www.fjam.fuoye.edu.ng;ISSN 2805-3672 (Print), 2814-1717 (Online, 2022
The study examined Covid-19 and Tax Compliance: Implications on Revenue Generation of Southwest S... more The study examined Covid-19 and Tax Compliance: Implications on Revenue Generation of Southwest States in Nigeria. Specifically the study analyzed effect of Covid-19 pandemic on tax compliance in Southwest Nigeria, as well as the effect of tax compliance on revenue generation of Southwest state during the Covid-19 Era. This study focused on six states of the southwest geopolitical zone of Nigeria namely: Lagos State; Ogun State; Oyo State; Ondo State; Ekiti State; and Osun State. A total number of 180 were randomly sampled from state internal revenue service and office of the accountant general across the six states. Data were collected with the use of questionnaire. Collated data were analyzed using descriptive method of analysis. Specifically the study made use of percentages and frequency analysis. Result revealed that to a large extent the Covid-19 pandemic has substantial negative effect on the tax compliance among Southwest states in Nigeria. Also, result reflected that there is evidence across southwest states in Nigeria that poor level of tax compliance as a result of the spread of Covid-19 has culminated into decrease in tax revenue generation. This study therefore concluded first that covid-19 pandemic has inimical effect on the level of tax compliance across southwest states of Nigeria, leading among other things to increase level of avoidance, and tax evasion. On the second ground the study concluded that effect of Covid-19 pandemic on the level of tax compliance among southwest states has largely culminated into reduced level of tax revenue mobilization and generation. Hence this study recommends that government across southwest state should rise up to the lingering challenge of reduction in tax revenue pool, by creating other viable governmental based revenue generation channels to cushion the effect of the spread of Covid-19 pandemic on tax compliance.
The attitudes of taxpayers in southwest Nigeria toward computerized tax filing returns are invest... more The attitudes of taxpayers in southwest Nigeria toward computerized tax filing returns are investigated in this paper. Taxpayers with a unique tax identification number are the target population. Only 206 of the 370 surveys sent out to income taxpayers in South West Nigeria were returned, and only 180 were usable. The findings reveal that the electronic tax filing system includes factors such as taxpayer attitudes, governance, technology, practice, policy, awareness, and readiness. The report supposedly adds to the body of information on Nigeria's computerized tax filing system. It practically provides a valuable proposal for the tax authorities to adopt an electronic tax filing system for individual income taxpayers to file returns.
The attitudes of taxpayers in southwest Nigeria toward computerized tax filing returns are invest... more The attitudes of taxpayers in southwest Nigeria toward computerized tax filing returns are investigated in this paper. Taxpayers with a unique tax identification number are the target population. Only 206 of the 370 surveys sent out to income taxpayers in South West Nigeria were returned, and only 180 were usable. The findings reveal that the electronic tax filing system includes factors such as taxpayer attitudes, governance, technology, practice, policy, awareness, and readiness. The report supposedly adds to the body of information on Nigeria's computerized tax filing system. It practically provides a valuable proposal for the tax authorities to adopt an electronic tax filing system for individual income taxpayers to file returns.
Journal of Economics and Behavioral Studies, 2018
This study examined treasury single account, as a nudge towards public sector accountability in N... more This study examined treasury single account, as a nudge towards public sector accountability in Nigeria. Specifically, the study analyzed the influence of adoption of treasury single account on the effectiveness of cash management, reduction of fraudulent activities and improvement in the level of accountability in the Nigerian public sector. The study made use of primary data collected through the use of a questionnaire, based on a sample of 400 respondents randomly selected from government parastatals, departments, institutions and ministries, across the six southwest states in Nigeria. Data collected were analyzed with frequency and percentage response analysis. The result showed that adoption of treasury single account provoked effective management of cash, sustained a considerable reduction in the level of fraudulent activities and aided improved level of accountability in the Nigerian public sector. Thus, there is no doubt that treasury single account is a nudge towards public...
JEBS, 2018
This study examined treasury single account, as a nudge towards public sector accountability in N... more This study examined treasury single account, as a nudge towards public sector accountability in Nigeria. Specifically, the study analyzed the influence of adoption of treasury single account on the effectiveness of cash management, reduction of fraudulent activities and improvement in the level of accountability in the Nigerian public sector. The study made use of primary data collected through the use of a questionnaire, based on a sample of 400 respondents randomly selected from government parastatals, departments, institutions and ministries, across the six southwest states in Nigeria. Data collected were analyzed with frequency and percentage response analysis. The result showed that adoption of treasury single account provoked effective management of cash, sustained a considerable reduction in the level of fraudulent activities and aided improved level of accountability in the Nigerian public sector. Thus, there is no doubt that treasury single account is a nudge towards public sector accountability in Nigeria. Therefore, the government can further harness the potency of centralize control of public resources to birth a corrupt free society, where utmost accountability and transparency of resources mobilization and management can be attained.
The study evaluated effects of taxation and compliance on the international transfer pricing regu... more The study evaluated effects of taxation and compliance on the international transfer pricing regulations in Nigeria after the enactment of transfer pricing regulations in Nigeria in 2012. Secondary data were gathered from published reports on transfer pricing guides for the period of 2008 to 2015. The measurement used was in 20 index quality measurement and the data obtained were analysed using Statistical Package for Social Sciences (SPSS) in order to find the level of significance of the variables: taxation and compliance by FIRS on the international transfer pricing regulations in Nigeria.
Uploads
Papers by Owoniya Babajide