Tax revenue and agricultural performance: evidence from Nigeria

Technological changes that come with industrial revolution have largely affected businesses, as well as society. With the current technological shift and Fourth Industrial Revolution, many questions arise regarding the impacts and effects on current ways businesses operate. This study presents a retrospective analysis and overview of previous industrial revolutions. The aim of the retrospective analysis is to identify common characteristics that may lead to lessons learned for the forthcoming Fourth Industrial Revolution and thus complement the current debate on technological change. All previous industrial revolutions have led to change in business environments and new challenges for managers and owners. The findings show that all previous revolutions have led to increase in the number of service jobs created. The key approach of successful countries during the times of industrial revolution has included education as the source of new skills and knowledge necessary for adaption. Countries that were able to produce high skilled people could not only invent, but also adapt to new technologies sooner than others. Similarly, these approaches included introduction of new managerial practices in order to be able to utilize new technologies and new skilled workers effectively. The research article processes secondary data together with literature review on this topic.

This paper examines whether a causal relationship exists between waste tonnage and employment when the waste collection is entrusted to a private operator in France (i.e. waste management policy by delegation of service). The empirical investigation is based on weekly data for four waste streams for the period from January 2015 to June 2017. Using nonstationary time series techniques including cointegration, VECM (Vector Error Correction Model) and long-run causality test of Toda and Yamamoto (1995) within a bivariate framework, the results demonstrate potential causal negative relationship between waste tonnage and employment. For three waste streams (i.e. household waste, outdoor garbage waste and miscellaneous waste), the results suggest that waste management practices that aim at entrusting the collection and treatment to a private operator (i.e. waste management by delegation of service) are not economically beneficial to society, because this policy does not favor environmental jobs creation. The paper calls for the adoption of other waste management practices to preserve employment in the waste collection sector.

Tax compliance is a major contemporary debate surrounding corporate taxation in the business world. The tax avoidance issue, which remains an ethical problem for companies, has been a general concern in developed and developing countries alike. The main problem of this study is a non-tax compliance behavior of the corporate organization taxpayers in Nigeria. This study examined the influence of tax fairness on the tax compliance behavior of listed manufacturing companies in Nigeria. The paper adopted a survey research method, and four hundred (400) copies of the questionnaire were administered to the selected manufacturing companies of both consumer and industrial goods sectors. The Laffer Curve Theory underpinned this study and Correlation Analysis, Analysis of Variance (ANOVA), and Multiple Regression Analysis were also employed. The study found that there is a significant level of tax compliance among the listed manufacturing companies in Nigeria. The study also shows that the corporate taxpayer’s perception of fairness of –2.765 (0.006) has a significant impact on corporate taxpayers’ willingness to pay taxes and tax knowledge of 4.601 (0.000) significantly influenced tax compliance. Based on tax knowledge, the study recommends that tax authorities must improve the knowledge of taxpayers and tax collection agents through programs, initiatives, and training on tax awareness.