FINANCIAL STRATEGIES AND SME PERFORMANCE: INSIGHTS FROM KEBBI STATE’S ENTREPRENEURIAL SECTOR

Joy Nkechi Okon · September 2025 · pp. 1-17

This study examined the effect of entrepreneurial financing options on the performance of SMEs in Kebbi State, Nigeria. Utilizing a survey research design, with population of 1,927 out of which...

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ECONOMIC DEVELOPMENT AND VAT PERFORMANCE IN NIGERIA: INSIGHTS FROM THE COVID-19 PANDEMIC

Jonathan Tega Ogheneovo · September 2025 · pp. 18-31

This study examined the implication of Coronavirus Disease (COVID-19) disruption on the effect of Value Added Tax (VAT) revenue on economic development in Nigeria. Specifically, the study determined the effect...

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FINANCIAL IMPLICATIONS OF TAX OPTIMIZATION PRACTICES AMONG LISTED COMPANIES IN NIGERIA

Patricia Ngozi Eze · September 2025 · pp. 32-44

This study explored the effect of Tax optimization on the Financial Performance of Airlines in Nigeria. The study's specific objectives were to examine the influence of capital intensity and research...

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