Dada Folorunso and Mark Eshwar Lokanan
The purpose of this paper is to review the quantum and magnitude of tax avoidance in Nigeria's top seven banks by using recognized tax avoidance proxies of the Generally Accepted…
Abstract
Purpose
The purpose of this paper is to review the quantum and magnitude of tax avoidance in Nigeria's top seven banks by using recognized tax avoidance proxies of the Generally Accepted Accounting Principles (GAAP) and the International Financial Reporting Standard (IFRS) effective tax rate (ETR) and book-tax gap analysis for the appraisal.
Design/methodology/approach
Data for the paper came from the annual reports of the banks between 2011 and 2019. The individual bank’s tax data was analyzed for trends and then consolidated to establish the average percentages and the exact amount of the tax the banks evaded each year and cumulatively over the review period. The data were then matched with analytics of the drivers of tax avoidance in the reconciliation statement to highlight essential tax planning items and strategies being exploited by each bank in the pursuit of aggressive tax avoidance behavior.
Findings
F-test comparing the aggregate means (all banks) for tax evasion proxies of ETR and the book-tax gap was conducted at a 95% confidence interval. The results of this paper indicate no significant difference between the means obtained, thus affirming that the same pattern of tax evasion was consistent among the banks for the years reviewed.
Originality/value
The findings of this paper highlight the tax avoidance behavior of the referenced banks, identify weaknesses in the corporate tax planning policy pursued and serve to alert policymakers of the need to strengthen the laws and block loopholes that provide rooms for unrestrained tax avoidance behavior in the banking sector.
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Bello Zainab, Muhammad Awais Bhatti, Faizuniah Bt Pangil and Mohamed Mohamed Battour
– The purpose of this paper is to highlight the factors that aid e-training adoption in the Nigerian civil service.
Abstract
Purpose
The purpose of this paper is to highlight the factors that aid e-training adoption in the Nigerian civil service.
Design/methodology/approach
This paper is based on a review of past literature from databases, reports, newspapers, magazines, etc. The literature recognised the role of perceived cost, computer self-efficacy, availability of resources and perceived support in e-training adoption. Using technology acceptance model (TAM), this paper explained the importance of these variables in e-training adoption in developing country context.
Findings
The authors found that the combined role of perceived cost, computer self-efficacy, technological infrastructure, Internet facilities, power supply, organisational support, technical support and government support is critical for e-training adoption in developing countries, particularly in Nigeria. Thus, the authors proposed the combination of these variables which would encourage future research on the use of TAM in technology adoption.
Research limitations/implications
This paper gives an elaboration of the role of computer self-efficacy, perceived cost, availability of resources and perceived support with TAM as base of the framework. This provides researchers the opportunity to test the proposed framework empirically and further suggest other variables that can aid e-training adoption in the context of developing country.
Practical implications
The result of this paper can serve as a guide to managers and policymakers to have a better understanding of the requirements for e-training adoption, especially in developing countries. This will go a long way towards designing good policies that could maximise e-training results.
Originality/value
This paper adds to the existing literature on e-training and TAM with the suggestion of proposed variables.
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Alexander Adeyemi Fakere, Clement Oluwole Folorunso, Olatunde Arayela and Yomi Michael Adedeji
This paper is based on users’ satisfaction with housing infrastructure as a derivative of their participation in evolving the facilities from inception. The paper aims to examine…
Abstract
Purpose
This paper is based on users’ satisfaction with housing infrastructure as a derivative of their participation in evolving the facilities from inception. The paper aims to examine optimal performance of infrastructural facilities with a view to determine the satisfaction of users in the study area.
Design/methodology/approach
This study reports on a cross-sectional doctoral research study on 304 household heads in the transitional and peripheral zones of Akure, Nigeria. The infrastructure studied were water supply, electricity supply, roads, drainage, waste management and security. A structured questionnaire, focus group discussions and physical observations were used. The data were analyzed using descriptive statistics, mean satisfaction scoring and categorical regression analysis.
Findings
Respondents found the infrastructural facilities in their communities to be unsatisfactory; they also indicated low levels of participation in the provision of infrastructure. Residents were most satisfied with waste management and least satisfied with water supply. The results showed a significant relationship between users’ participation and satisfaction with housing infrastructure.
Practical implications
The findings imply that giving adequate attention to users’ involvement in the provision process of infrastructural projects can enhance their satisfaction with infrastructure.
Originality/value
The study highlights the benefits of involving users in the process of providing housing infrastructure, establishing a positive relation with their satisfaction.
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Ediomo-Ubong Nelson, Ogochukwu Winifred Odeigah and Emeka W. Dumbili
The purpose of this study is to understand the complex interplay between illicit opioids trade and consumption practices and state policies that aim to reduce their misuse.
Abstract
Purpose
The purpose of this study is to understand the complex interplay between illicit opioids trade and consumption practices and state policies that aim to reduce their misuse.
Design/methodology/approach
The study adopted an exploratory design. Data were gathered through in-depth interviews with 31 commercially oriented drug dealers in Uyo, Nigeria. The framework approach was used in data analyses, while “friction” provided the interpretive lens.
Findings
Accounts revealed public concerns over the misuse of tramadol and other opioids among young people and the associated health and social harms. These concerns provided support for enforcement-based approaches to prescription opioids control, including police raids on pharmacy stores. These measures did not curtail opioids supply and consumption. Instead, they constrained access to essential medicines for pain management, encouraged illegal markets and fuelled law enforcement corruption in the form of police complicity in illegal tramadol trade.
Research limitations/implications
The findings reveal the frictions of drug control in Nigeria, wherein enforcement-based approaches gained traction through public concerns about opioids misuse but also faced resistance due to the persistence of non-medical use and illegal supply channels made possible by law enforcement complicity. These indicate a need to prioritize approaches that seek to reduce illegal supply and misuse of opioids while ensuring availability of these medications for health-care needs.
Originality/value
The study is unique in its focus on the creative tension that exists between state control measures and local opioids supply and consumption practices.