OBAZEE UYIOGHOSA

This study examined Religiosity and Tax compliance in Nigeria, focusing on Taxpayers in Benin city, including employees and self-employed individuals from Christian, Islamic and Traditional religious backgrounds. The research explored the extent to which religious beliefs, values, and moral teachings influence individuals' willingness to comply with tax obligations. Using a questionnaire based survey, data were collected from respondents, and statistical analysis were conducted to assess the relationship between religiosity and tax compliance behavior. The findings of this study highlight the role of religious teachings, ethical convictions, and spiritual beliefs in shaping taxpayer's attitudes towards compliance. Additionally, the study evaluates whether religiosity serves as a motivating factor for voluntary tax compliance or if it is overshadowed by other determinant trust, enforcement mechanisms, and Socio-economic factors. The study also integrates perspectives from both the Bible and the Qur'an to provide a theological understanding of taxation and compliance. The results contribute to policy discussions on Tax administration by offering insights into how religious values can be leveraged to enhance voluntary tax compliance. The study recommendations that tax authorities consider faith-based approaches in tax education and public awareness campaigns to improve compliance rates.

This study examines the effect of audit committee effectiveness on corporate tunnelling among listed consumer goods firms in Nigeria, with a particular focus on audit committee size, independence, and financial expertise. This study examines the effect of audit committee effectiveness on corporate tunnelling in listed firms, with specific focus on audit committee size, audit committee independence, and audit committee expertise as key dimensions of audit committee effectiveness.
The study adopts an ex-post facto research design and utilizes secondary data obtained from the annual reports of selected listed firms over a specified period. Descriptive statistics, correlation analysis, and multiple regression techniques are employed to analyze the relationship between audit committee characteristics and corporate tunnelling. Audit committee size is measured by the number of members in the committee, audit committee independence by the proportion of independent non-executive directors, and audit ommittee
expertise by the financial and accounting knowledge possessed by committee members. The findings reveal that audit committee independence and audit committee expertise have significant negative effects on corporate tunnelling, indicating that independent and financially knowledgeable audit committees are more effective in reducing opportunistic managerial activities and protecting shareholders’ interests. However, audit committee size shows a mixed relationship with corporate tunnelling, suggesting that merely increasing committee membership does not necessarily enhance monitoring effectiveness.
The study concludes that effective audit committees play a critical role in curbing corporate tunnelling and improving corporate governance practices. The study therefore recommends that firms should strengthen the independence and professional competence of audit committee members to enhance oversight functions and reduce the likelihood of resource expropriation within organizations

The objective of the study is the effects of digital economy on tax collection. In generating data, the primary source of data was employed through the administration of questionnaires. We found out that enforcing tax compliance affects digital economy, Cross border transactions affects digital economy and size and growth of the digital economy, including e-commerce, digital services, and online advertising affects the collection of taxes.
The study makes the following recommendations that government should strengthen to foster collaboration with other tax jurisdictions in database management. Government should reconsider the option of taxing digital economic activities on revenue base tax instead of profit base tax to avoid tax evasion strategies. In addition, sustaining and encouraging the use of digital platforms through the creation of an enabling environment among the industry players could also be imperative.