Browsing by Author "Bamigbade, D."
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Item Effects of taxpayers’identification number on revenue generation in Lagos State, Nigeria(Faculty of Economics and Business Administration, Alexandru Ioan Cuza University of Lași, Romania, 2019) Salman, R. T.; Akintayo, S.; Kasum, Abubakar Sadiq; Bamigbade, D.The introduction of the Taxpayers’ Identification Number (TIN) reform in Nigeria was geared towards enhancing tax administration and revenue generation. Therefore, this study examines the effect of taxpayers’ identification number on revenue generation in Lagos state – the commercial nerve centre of Nigeria. Specifically, it investigates the contribution of TIN on internally generated revenue and the influence of TIN on tax compliance in Lagos state. The period under review spans from December 2010 to September 2015, which is divided into the pre-TIN period (December 2010-April 2013) and the post-TIN period (May 2013-September 2015). 300 questionnaires were distributed to randomly selected staffs of the Lagos Inland Revenue Service (LIRS), out of which 221 were properly filled and returned. Regression technique was used to analyse the data sourced through questionnaire. This study finds that TIN has a significant positive relationship with internally generated revenue and it has significantly contributed to tax compliance in Lagos State.Item Exchange rate management in Nigeria: A study of the Dutch auction system(Department of Accounting, Banking &Finance, Osun State University, Okuku, 2015) Jimoh, A. T.; Bamigbade, D.; Sakariyau, O. R.; Abogun, SegunA quest for a stable and realistic rate for the naira with a view to achieving the over all macro-economic stability has lead to series of reforms in the Nigerian foreign exchange market. this paper examines the contribution of one of such reforms, the adoption of the dutch auction system (DAS) toward the achievement of the stated macro economic objectives. this was achieved by comparing the stability of the exchange rates in the Nigeria foreign exchange market over a period of 24 years split into two equal halves; one half representing the period prior to the adoption of DAS and the other half post the adoption of the DAS. Wilcoxon-signed ranked test was employed as the statistical tool for testing the null hypothesis at 5% level of significance. The result of the test shows that there is a significant difference in the pre&post DAS exchange rate stability. The study concludes that the adoption DAS has significant influence on the stability of exchange rate in Nigeria.