Current Issue FJTS VOLUME 4, NUMBER 1 FJTS PRELIMINARY PAGES Impact of Monetary Policy on Companies Income Tax Revenue in Nigeria: Threshold Regression Approach. By: Alhassan Usman, PhD, Zainab Sindigawo, PhD, Bilkisu Inuwa Jibrin. Desk Audit and Companies Income Tax Compliance in The Federal Capital Territory, Nigeria: The Moderating Role of Tax Officers’ Expertise. By: Ovie Ogidiaka PhD, Eniola Samuel Agbi, Ahmed Nma Mohammed, Lateef Olumide Mustapha. Impact of Automation on Value Added Tax (VAT) Revenue Performance in Nigeria. By: Attahir Yusuf Maiyaki PhD, Sa’adatu Ahmed, Ismaila Ahmed Mohammed Impact of Big Data on Tax Administration: A Conceptual Approach. By: Sha'awa Mohammed PhD, Muhammad Aminu Impact of the Digital Economy on Government Taxation System In Nigeria: (2010– 2023) By: Patience Kindai Daniel, Mr. Nelson Christopher. Marginal Oil Fields in Nigeria: A Systematic Review. By Usman Isyaku Mohammed Exploring the Interplay between Economic Growth and Direct Taxable Revenue in Nigeria. By Sike E. Enyinnaya, and Rauf I. Rauf An Interim Assessment of the Performance of Road Infrastructure Development and Refurbishment Investment Tax Credit Scheme (RICT) in Nigeria. By Sunusi Abdulkarim, Prof. Sunny Rukani Igwe, Mr. Umar Abdullahi Maiauduga, Simon Samson Yila, Mr. Abubakar Basiru, Aminu Muktar Isa Tax Planning and Financial Performance of Listed Consumer Goods Firms in Nigeria with Earnings Management as Mediator. By Udisifan Michael Tanko, Akeem Adetunji Siyanbola Corporate Governance Mechanisms and Corporate Tax Planning: Evidence of Listed Consumer Firms in Nigeria. By Aisha Mahmoud Hamman PhD, Saheed Olanrewaju Issa, Abdulkadri Toyin Alabi FJTS VOLUME 4, NUMBER 2 The Implications of Non-Oil Tax Revenue on Economic Growth of a Net- oil Exporting Country: Evidence from Nigeria. By Mohammed Lawal The Asymmetric Effect of Tax progressivity on Inclusive Growth: A Comparative Analysis of Income Groups in sub-Saharan Africa By Olalekan M. Salihu, Isiaq O. Oseni, Felix O. Ajayi The Moderating Effect of Institutional Quality on Companies Income Tax - Economic Growth Nexus In 15 West African Countries By Michael Samuel Agility PhD., Victor Kyari Gimba, PhD. The Effect of Government Spending, Tax Education and Tax Penalty on Tax Compliance of SMEs in Zamfara State of Nigeria By Sani Sa’adu, Halima Shehu, Maryam Laminu Abubakar, PhD Perspectives of Taxpayers and Tax Officers on Taxpro Max Implementation in Adamawa State, Nigeria By Bakari Halima Betso Performance of Revenue Generation on Government Expenditure in Nigeria (1980-2022) By Nuruddeen Tanimu, Gambo Haladu On a Finite Mixture of Regression for Value-added Tax (VAT) in Nigeria. By Hassan Ahmed and Abubakar Salihu Musa Comparative Analysis of Tax Planning and Firm Value of Listed Deposit Money Banks in Nigeria: A Control Variable of Firm Size By Gimba Yat E. Tax Administration and Digital Technology: Evidence from The Kogi State Internal Revenue Service By Adebayo Gbenga Ayodele, Yusufu Emmanuel, Ajayi Samuel Olubunmi Influence of Sensitization, Commitment and Tax Compliance among Finance Directors in Ministries, Departments and Agencies (MDA’s) in Ogun State By Afisanwo Adetayo Joseph, PhD
