Programme: International Relations
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Item Tax Administration and Timely Payments: A study of selected State Internal Revenue Service in South-West Nigeria(PERSPEKTIF, 2024) Adesemowo, Modupeola Morenike; Chukwudi, Celestine Ekene; Bello, Wasiu OlaideThis study examined the effect of tax administration and timely payments: a study of selected Internal Revenue Service in South-West Nigeria. A field survey research method was adopted, primary data obtained through the administration of a structured questionnaire was used and the hypotheses were tested using regression analysis. The population of the study consisted of 4499 members of staff in the tax revenue office in South-West Nigeria. Three hundred and eighty-seven copies of questionnaires were administered while 382 (98.7%) were retrieved. The findings of the study revealed that the tax administration of the selected State Internal Revenue Services has a significant effect on timely payments (Adj.R2 = 0.115, F(3, 383) = 17.405), p < 0.05). The study concluded that a significant relationship exists between Tax administration measured as Tax assessment (TASS), Tax remittance (TREM) and Tax collection (TCOL), and Timely Payments of taxpayers' declarations of selected State Internal Revenue Services in South-West Nigeria. The study recommended that State tax authorities should restructure their tax administration system to increase their efficiency and effectiveness in tax assessment, tax collection, and tax remittance that will provide adequate and relevant training for members of staff on the use of information technology and update the technological equipment's used so that the members of staff can be technologically competent Technological devices should be made available to staff members in the various tax stations outside the head office.Item The 2023 Presidential Elections in Nigeria: Voting Patterns, Controversies and Recommendations(Editura Academica Brancusi, 2025) Bello, Wasiu Olaide; Gberevbie, Daniel E.; Ogbemudia, Peter Michael; Chukwudi, Celestina Ekene; Ojo, Samuel Oluwasegun; Ezebuilo, Paul ChibuikeDemocracy is largely dependent on elections. Democracy might become less valuable and appealing without regular polls. Nevertheless, several factors, including technological anomalies, same-faith tickets, the aftermath of the End SARS pandemic, and the marginalisation of ethnic minorities, influenced the recently concluded 2023presidential and national assembly elections. These factors also gave rise to several political prophecies and ecclesiastical innuendos, ethnic tension, a heightened level of ethnic politics, mutual suspicions among Nigerians, and mistrust of the political process. This paper's primary focus is on examining the numerous nuances that impacted the results of the 2023 presidential and national assembly elections. In addition to other reliable secondary sources such as books, journals, magazines, national dailies, and articles, the paper used a content analysis approach. When suitable, statistical data can also serve as empirical evidence. Our findings indicate that the winner-take-all scenario, fiscal centralization, and financial incentives tied to political positions are the primary reasons why most of the observed complexities are detrimental to free, fair, credible, and transparent elections in Nigeria. The report suggests that the impartial Electoral Commission (INEC) carry out a public and impartial assessment of its success in organizing credible and fair general elections in 2023 and expedite the development of a strong electoral process through technological advancements.