CAPACITY

This study examines the determinants of tax effort in Nigeria, focusing on the effect of economic development, economic structure, natural resource dependence, and institutional quality on the country's ability to mobilize domestic revenue. The research
investigates how these factors collectively influence tax performance within the framework of the Fiscal Capacity Theory, which posits that both economic fundamentals and institutional strength determine a government's revenue-generating potential. The
study adopts a survey research design. Primary data were collected from 384 respondents drawn from key fiscal and regulatory institutions, including the Federal Inland Revenue Service (FIRS), the Ministry of Finance, the Budget Office of the Federation, and the National Planning Commission. The data were analyzed using descriptive statistics, reliability tests, and Ordinary Least Squares (OLS) regression to determine the direction and significance of the relationships between the variables. The empirical findings reveal that economic development, economic structure, and institutional quality exert positive and significant effects on tax effort, indicating that higher growth, diversification, and governance quality improve revenue mobilization and compliance. Conversely, natural resource dependence has a negative and significant influence on tax effort, suggesting that overreliance on oil revenue undermines fiscal sustainability. The model recorded an R 2 ofO. 782, showing that the explanatory variables jointly account for 78.2% of the variations in tax effort. Based on these results, the study recommends that policymakers promote economic diversification, strengthen institutional quality, and reduce dependence on natural resources to enhance Nigeria's tax effort. Furthermore, reforms should prioritize transparency, accountability, and digitalization of tax administration to improve efficiency and public trust.

Bryophyllum pinnatum, commonly known as “Miracle Leaf,” has long been employed in traditional medicine for the treatment of infections and various oxidative stress-related ailments. This study aimed to evaluate and compare the phytochemical composition, antioxidant capacity, and antimicrobial activity of the aqueous and ethanol leaf extracts of B. pinnatum. Fresh leaves were collected, authenticated, air-dried, pulverized, and subjected to Soxhlet extraction using ethanol and distilled water. The extraction yields were determined, revealing a higher yield for the aqueous extract (18.3%) compared to the ethanol extract (14.3%). Preliminary qualitative phytochemical screening indicated the presence of diverse bioactive compounds, including alkaloids, flavonoids, phenols, tannins, saponins, glycosides, terpenoids, steroids, and anthraquinones in both extracts. Quantitative analysis showed that the ethanol extract contained higher concentrations of flavonoids (31.63 mg/g), phenolics (37.06 mg/g), and alkaloids (21.06 mg/g), whereas the aqueous extract exhibited elevated saponin content (31.57 mg/g). The antioxidant potential of the extracts was assessed using 2,2-diphenyl-1-picrylhydrazyl (DPPH) radical scavenging and ferric reducing antioxidant power (FRAP) assays. The ethanol extract demonstrated superior free radical scavenging activity (IC₅₀ = 63.11 µg/mL) and reducing power (345.5 µmol Fe²⁺/g) compared to the aqueous extract, correlating with its higher phenolic and flavonoid contents. ntimicrobial activity was evaluated against clinically relevant pathogens, including Staphylococcus aureus, Bacillus subtilis, Klebsiella pneumoniae, Pseudomonas aeruginosa, Candida albicans, and Aspergillus niger using agar well diffusion, minimum inhibitory concentration (MIC), and minimum bactericidal concentration/minimum fungicidal concentration (MBC/MFC) methods. Both extracts displayed dose-dependent, broad-spectrum antimicrobial effects, with Gram-positive bacteria being more susceptible than Gram-negative bacteria, and fungi showing the least sensitivity. Notably, the ethanol extract exhibited greater potency, requiring lower concentrations to inhibit and kill test organisms. These findings collectively validate the ethnomedicinal use of B. pinnatum and highlight the influence of extraction solvent on bioactivity. The study underscores the potential of the ethanol leaf extract as a promising source of natural antioxidants and antimicrobial agents, warranting further pharmacological and mechanistic investigations for therapeutic development

Luffa cylindrica is a popular, medicinal vine belonging to the Curcubitaceae family that reproduces from seeds. Commonly called loofah, Luffa cylindrica is used in treating pains, backaches, rheumatoid arthritis, fever, syphilis, dysentery and tumours. Luffa cylindrica fruit extracts, using ethanol was studied to explore its In-vitro antioxidant activity and HPLC profile. DDPH (α, α-diphenyl-β-picrylhydrazyl) radical, FRAP (Ferric reducing antioxidant power), Hydroxyl radical, and Nitric oxide scavenging activity were assayed to determine the antioxidant capacity of Luffa cylindrica. Also, bioactive compounds were determined using High Performance Liquid Chromatography (HPLC). Phytochemical screening of the ethanoic extract of the Luffa cylindrica fruit extracts indicated the presence of steroids, flavonoids, terpenoids, glycosides, alkaloids and phenolic compounds. Quercetin was the most predominant compound present.