Determinants of Sustainable Value-Added Tax Revenue Generation in Nigeria.

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dc.contributor.authorAdigbole, E. A.
dc.contributor.authorOlaniyi, T. A.
dc.contributor.authorAbogun, S.
dc.contributor.authorOrilonise, M
dc.date.accessioned2026-05-11T10:11:21Z
dc.date.available2026-05-11T10:11:21Z
dc.date.issued2026
dc.description.abstractThis study examined the determinants of sustainable Value-Added Tax (VAT) revenue in Nigeria, specifically, it focused on determining the effects of VAT policy gaps, VAT system simplicity, VATcompliance, and VAT fairness perceptions on sustainable VAT revenue performance in Nigeria. Prior Work: While extant literature acknowledges VAT’s fiscal importance and challenges like complexity and tax gaps, integrated empirical research on how these factors influence VAT revenue sustainability in Nigeria remains lacking. Approach: Using a cross-sectional survey, primary data were collected from 384 VATable entities, tax officials, and experts. Partial Least Square - Structural Equation Modelling (PLS-SEM) was employed for analysis. Results: All four constructs—policy gap, simplicity, compliance, and fairness perception show a significant positive effect on sustainable VAT revenue. Implications: Tax authorities must adopt integrated reforms that close policy gaps via efficient data systems, simplify compliance, and foster fairness perceptions to enhance voluntary compliance and long-term VAT revenue sustainability. Value: This study uniquely moves beyond revenue collection to empirically modelling of the drivers of sustainable VAT revenue generation, thus offering a holistic framework linking VAT policy, administration, and taxpayer perceptions for developing economies.
dc.identifier.citationAdigbole, E. A., Sopekan, A. S., Olaniyi, T. A., Abogun, S. & Orilonise, M (April, 2026). Determinants of Sustainable Value-Added Tax Revenue Generation in Nigeria. Journal of Accounting and Management,16(1), 178 – 195.
dc.identifier.issnOnline ISSN: 2392 - 8778
dc.identifier.urihttps://uilspace.unilorin.edu.ng/handle/123456789/18270
dc.language.isoen
dc.publisherDanubius University of Galati.
dc.relation.ispartofseries16; 1
dc.subjectFairness
dc.subjectGap
dc.subjectSimplicity
dc.subjectCompliance
dc.subjectVAT Revenue performance
dc.titleDeterminants of Sustainable Value-Added Tax Revenue Generation in Nigeria.
dc.typeArticle

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