Global Journal of Arts, Humanities and Social Sciences (GJAHSS)

EA Journals

Sustainable Development

Tax Revenue and Sustainable Development in Nigeria: A Disaggregated Analysis. (Published)

Lately, Nigerians are in confusion on the rationale of paying tax due to the inability of the government to let taxpayers feel the impact of paying tax. These unethical practices have made some Nigerians want to evade tax wholly or partially. All and sundry still limbo in doubt as to whether the tax could ever be flexible or efficient; and if yes, can they deliver the sustainable growth that has eluded Nigeria for decades. This study investigates the impact of tax components in achieving sustainable growth in Nigeria using time series data from 1987-2019 using the ARDL bound testing approach to cointegration to ascertain the long run and the speed of adjustment (Short run) in analyzing the relationship. The result revealed that Petroleum Profit Tax, Company Tax, Value Added Tax and Personal Income Tax have a positive short-run relationship with economic growth (GDP) while Custom and Excise Duties and Personal Income Tax exhibits a negative relationship in the short and long run. This study hereby recommends strong institutional reforms in the department of customs to plug the manifest leakages in other to enable the revenue generated from the unit to reach the desired point to facilitate sustainable development in Nigeria by the year 2030.

Citation:  Adewale Mathew Adekanmbi, Amos Dauda, Shallie and Oladimeji Abeeb Olaniyi (2022) Tax Revenue and Sustainable Development in Nigeria: A Disaggregated Analysis, Global Journal of Arts, Humanities and Social Sciences, Vol.10, No.3, pp.43-54


Keywords: Nigeria, Sustainable Development, Tax components

Balancing Economic and Environmental Benefits: The Goal of Sustainable Development (Published)

As society grows, its increasing social demand is also when large resources are being lost, as well as the price for growing. The balance between the two economic and environmental benefits recently has been constantly mentioned as a difficult problem for any country. This research points to the growing conflict between economic development and environmental protection, how to balance economic benefits with environmental protection, and propose solutions to both economic development and environmental protection.

Keywords: Sustainable Development, Vietnam, economic growth, environmental protection and improvement

Community Development and Preservation of Heritage Resources in Igbo Area of Nigeria (Review Completed - Accepted)

Many heritage sites abound in the shores of Nigeria with enormous tourism potentials. Heritage sites do not only depict the cultural and historical transmutation of a people but also functions in the image design and promotion of a locality. This reveals the unique role of heritage sites to structural development of an area. Heritage sites have of recent been a victim of degradation and social abuse arising from seasonal ignorance; hence minimizing its potentials to the socio-economic development of an area. Previous studies have worked on sustaining and preserving heritage sites both for posterity, culture and identity promotion, and tourism through various means including legislations, policies, architectural design, etc. This paper is emphasizing on the adoption of community development approaches in heritage preservation in Igbo area. Its modalities, applications, challenges and prospect were discussed. Such understanding will serve as a catalyst in aiding general restoration and preservation of heritage sites in Nigeria and other African states.

Keywords: Approaches, Community development, Heritage Resources, Preservation, Sustainable Development

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