Peter O. Ibadin

This study investigates the relationship between Value Added Tax (VAT) revenues, inflation, and infrastructural development in Edo State, Nigeria, over the period 2015– 2024. VAT, a consumption-based tax introduced in Nigeria in 1993, has become a key
source of non-oil revenue, supporting investments in health, education, and agriculture. Despite steady VAT allocations, infrastructure outcomes remain uneven, raising questions about the efficiency of resource utilization. The study aims to assess the contribution of VAT revenue to infrastructural development, examine the role of inflation, and evaluate how effectively fiscal resources are transformed into tangible outcomes. Secondary data were obtained from Edo State Citizens Accountability Reports, FAAC disbursement records, Audited Financial Statements, and the Central Bank of Nigeria Statistical Bulletin. Short-run dynamic modeling was employed to analyze the relationship between VAT revenue, inflation, and infrastructure development. Findings show that VAT revenue is a highly significant determinant of infrastructure, with each additional billion Naira generating approximately 194.455 million Naira in development outcomes, while inflation is statistically insignificant. Transformation efficiency is approximately 19.4%, indicating gaps in financial management and governance. The study concludes that strategic planning, enhanced public financialxiii management, diversified funding sources, and effective institutional capacity are essential to maximize VAT’s impact on sustainable infrastructure development in Edo State.

This study examines the effect of digitalization on tax compliance in Nigeria, focusing on digital literacy, digital skills, digital platforms, and e-filing systems. The study was prompted by Nigeria’s efforts to modernize its tax administration through digital technology, aiming to improve revenue generation and voluntary compliance. A quantitative research design was adopted, and data were collected from 375 respondents. The data were analyzed using descriptive statistics, correlation, and multiple regression techniques with the aid of E-Views 14.0.
The regression results revealed that digital literacy had a negative and significant effect on tax compliance in the short term, indicating that initial adaptation challenges may hinder compliance. Digital skills showed a positive but statistically insignificant effect, while digital platforms and e-filing recorded negative coefficients, with e-filing being marginally significant. The overall model was statistically significant, explaining about 22.4% of the variation in tax compliance. Diagnostic tests confirmed the model’s reliability, showing no evidence of autocorrelation or heteroskedasticity.
The findings imply that although digitalization enhances accessibility, transparency, and efficiency, behavioral and institutional barriers—such as low digital literacy, system inefficiencies, and limited trust in digital systems—continue to constrain its effectiveness. The study concludes that digitalization alone cannot ensure improved tax compliance unless supported by continuous taxpayer education, user-friendly systems, and strong institutional frameworks. It recommends capacity building, infrastructure improvements, and public sensitization to strengthen the positive impact of digital transformation on tax compliance in Nigeria.

The study examined forensic accounting and fraud prevention in Nigeria. The studyspecifically used three research objectives to carry out the study, the objectives were todetermine the relationship between Pre-trial Support and Fraud prevention; to ascertain the relationship between Expert Witnessing and Fraud prevention; and to find out the relationship between Special Master Engagement and Fraud prevention. However, the geographical scope of this study was limited to Edo State in Nigeria due to constraints (security and financial resource) which restricted a nationwide journey to all states in
Nigeria. The population of the study consists of qualified accountants and lawyers in both private and public sector resident in Yenagoa, Bayelsa State, Nigeria. Where qualified accountants are those chartered under Institute of Chartered Accountant of Nigeria and Association of National Accountants in Nigeria, and qualified lawyers are lawyers who have been called to bar. These Professionals were chosen because they are knowledgeable in this area of study and they provide experts/technical services during litigation in Fraud cases. The study adopted the Crochan’s (1977) sampling formula to arrive at the sample size. This sampling technique was adopted as it allows the researcher to reach out to accessible respondents that are available at a point in time. The data collected (primary and secondary data) are processed manually. The analytical tool used regression analysis, It was concluded that fraud has existed in Nigeria since the introduction of modern administrative structures. Today, Nigeria is being regarded as one of the most corrupt nations in the world despite the multiplicity of agencies and laws aimed at tackling Fraud
in Nigeria. A major challenge has been the inability of anti-Fraud agencies to secure convictions that will send a strong deterrent message that the commissions are in the business of fighting Fraud. Based on the findings and conclusion the researcher gives the necessary recommendations.