Small and medium-sized enterprises (SMEs) play a vital role in economic growth, employment generation, and structural transformation in Nigeria, yet their contribution to domestic revenue mobilisation remains constrained by widespread tax non-compliance. This study examines the relationship between SME sustainability a...
Adeowale Ayobade, Olufemi Saibu, Olasunmbo Ayanfeoluwa Olusanya et al.· Journal of economics, financ...· 0 citations
Small and medium-sized enterprises (SMEs) are central to economic growth, employment generation, and innovation in developing economies. However, a large share of SMEs operates informally, restricting their access to finance, formal markets, and institutional support, while simultaneously narrowing the domestic tax bas...
Adeowale Ayobade, O. Saibu, Oyelami Lukman et al.· Journal of economics, financ...· 0 citations
This study examined the effect of digital financial inclusion on tax revenue in Nigeria. It was motivated by the rapid expansion of digital financial services and the need to determine whether this growth had improved domestic revenue mobilization. The research involves analyzing time series data with a low frequency,...
Olatinwo Adesola, S. Ibrahim, Olufemi Saibu· Journal of economics, financ...· 0 citations
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