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- Inaugural lectures by Professors from different Faculties of Lead City University
Recent Submissions
Digital Tax Applications and Tax Revenue Generation in Nigeria
(Lead City University, Ibadan, 2025-12) Francis Olatayo OLASUNKANMI
The study examined Digital Tax Applications and Tax Revenue Generation in Nigeria. Specifically, determined the effect of Integrated Tax Administration System on tax revenue generation in Nigeria determined the effect of the Standard Integrated Government Tax Administration System on tax revenue generation in Nigeria; and examined the relationship between Tax Pro-max system and tax revenue generation in Nigeria. Data were collected across five (5) countries (i.e, Nigeria, the U.S, the U.K, Irish, and Germany). The data were collected for the period of 1990 – 2024 from the FIRS audited annual report, CBN statistical bulletin, Internal Revenue Service (U.S), HM Revenue & Customs (U.K), The Revenue Commissioners (IRISH), ELSTER / Federal and State Tax Authorities (Germany). Mixed research design was used, while the work leveraged the technology acceptance model. The population consisted of 10,336 tax officers and 41,000,000 taxpayers in Nigeria. The sample size of 400 was determined using Taro (1967) formula and on the basis of stratified sampling as the populations of the tax officers and the taxpayers are heterogeneous in nature. The hypotheses were tested using Ordinary Least Square. The findings that the ITAS exhibits (β2 = 4.659414, p = 0.0366), indicating that
it was highly significant at the 5% level. This suggested a high and positive correlation between the adoption of ITAS and the generation of tax revenue in Nigeria during the study period. The findings on the hypothesis indicated that the Standard Integrated Government Tax Administration System (SIGTAS) (β3 = -2.74, p = 0.0435) and thus statistically significant at the 5% level. This indicated a strong but negative effect, hence, adoption of SIGTAS could have transitioned inefficiently which weakened its effect on tax revenue in Nigeria. The hypothesis indicated that Tax Pro-Max exhibits (β4= 11.39948, p = 0.0016), reflecting strong statistical evidence of significant effect on tax revenue generation. This signified that the adoption of Tax Pro-Max has significant effect on tax revenue generation, arguably due to improved compliance, mechanisation, and efficiency of the digitalised process. The study concluded that the necessity of sustained investments in digital tax infrastructure, the execution of coherent implementation frameworks, and the advancement of complementary institutional reforms to optimise the fiscal sustainability of digital taxation and ensure the sustainability of Nigeria’s tax revenue architecture is progressively improving through the prevailing digital tax application process. The study recommended that the government should invest in robust ICT infrastructure to ensure seamless operation of systems across all tax offices in Nigeria; establish regular monitoring and evaluation assessments for ascertaining the performance and impact of the tax promax for making more improvements in time; the tax pro-max should be continuously updated because of their positive impacts to handle more taxpayer interactions and data complexity; taxpayers should be educated on utilising digital platforms effectively to facilitate voluntary compliance and reduce errors when filing; taxpayers' data should be secure, digital tax policies should be flexible enough to take in new technology and taxpayer trends; provide comprehensive training to FIRS staff to utilize, troubleshoot, and optimize digital tax platforms.
Keywords: digital tax applications, ITAS process, SIGTAS process, Tax promax, tax revenue.
Word Count: 500
Assessment of Gender Based Violence in Ibadan, Oyo State, Southwest Nigeria
(Lead City University, Ibadan, 2025-12) Taiwo Iyabode OLARINDE
Gender-based violence (GBV) is any harmful intimate relationship behaviour, directed at an individual based on their gender, that includes physical aggression, sexual assault, controlling behaviours, and psychological exploitation. Predominant among women and adolescents, males, particularly adult men and younger boys, also experience GBV, but societal norms of manliness frequently obscure their pain. There is paucity of research in the region that assessed the prevalence of GBV among men; greater dearth that further delineated between pregnant and non-pregnant women and between in-school and out-of-school adolescents. As such, the magnitude and patterns of Gender-based Violence most especially among men,
adolescents and pregnant women in the State remains debatable. This study sought to assess the pattern, prevalence and determinants of GBV among men, women and adolescents in Ibadan. The study further assessed the healthcare workers’ knowledge and attitude about GBV and identified the category of services offered to GBV survivors in health facilities within the State. This descriptive, cross-sectional study had structured questionnaires hosted on Kobo. SPSS 29 was deployed for data analysis. Inferential statistics examined data categories' relationships. Logistic regression determined independent predictors of GBV, at a p-value of 0.05. The research covered all 11 Ibadan LGAs. A total of 11,332 respondents comprising 2,951 adult men, 1,622 pregnant women, 1,911 non-pregnant women, 3,562 adolescents, and 1,286 healthcare providers were sampled. GBV prevalence was determined at 23.8% among female respondents The study revealed sociodemographic variables such as age, employment
status, education level number of children and years of marriage as key determinants among women (p<0.001). Younger women (20-29 years) were at double risk of GBV when compared with other age groups (OR= 2.15, p<0.001). Women without children (38%) or with1-2 children (50.5%) were less likely to experience GBV when compared with women with 6-9 children (55%). Up to 11% of the pregnant women reported being currently physically abused by their partners, with 6% reporting sexual assaults. Pregnant women (30-39 years) were atleast seven times more likely to experience GBV than other age groups (OR= 7.476, p=0.026) More than half, (53.8%) of the surveyed adolescents experienced varying degrees of physical abuse from their partners, with younger adolescents (ages 10-14) at double risk of abuse compared to older adolescents (ages 15-19)( OR=2.43). The prevalence of GBV was 15.36% among out-of-school and 3.06% among in-school adolescents respectively. Among the in school and out-of-school adolescents, sociodemographic variables like residence (rural or urban), and gender, do not significantly predict GBV risk; however, younger age, education status and unemployment status are key GBV predictors among the adolescents. GBV prevalence among men was found to be 13.7%. The research findings indicate notable deficiencies in the knowledge of healthcare providers regarding GBV, as well as insufficient long-term support for survivors. GBV persists in Ibadan with age, professional level, education, alcohol and drug use identified as strong predictors. Interventions for GBV survivors should be designed with a focus on individual-specific, client-centred approaches. Long-term support and empowerment strategies should be integrated into school and health facilities curricula for survivors of gender-based violence.
Keywords: Gender-based Violence, Nigeria, Men, Women, Adolescents, Healthcare providers
Word Count:500
Learning Environment, Teachers' Preparation and Management Practices As Predictors of Quality Assurance in Public Primary Schools, Southwest, Nigeria.
(2025-12) Mosunmola Anota OLANIYAN
In Southwest Nigeria, concerns about the declining quality of education in public primary schools have grown, despite various efforts by stakeholders to improve standards. Low quality of the primary school system has posed a significant matter of apprehension given its substantial impact on the inputs, processes and outputs of educational system as well as on the entire educational system at large. Persistent challenges such as inadequate learning environments, sub-optimal teacher preparation, and ineffective management practices have hindered the attainment of quality assurance. Though, various researches have investigated some factors that mitigate against the quality of educational system especially in other regions, none has given adequate attention on these factors in Southwest region of Nigeria. While previous research has examined these variables in isolation, there is a paucity of empirical evidence addressing their joint contributions to quality assurance, thereby creating a gap in literature for which this study aims to fill. Descriptive research design was adopted for this study. The research was guided by the Total Quality Management Theory and the Social Learning Theory. Four research questions and two hypotheses were raised and tested. The study adopted a descriptive research design of the survey type. The population of the study comprised of 8,185 headteachers, 82,345 teachers and 690 quality assurance officers within the Southwest States of Nigeria. 2,231 Teachers, 1,421 Head Teachers, and 690 Quality Assurance Officers were sampled from the six Southwest States respectively. A multistage sampling procedure was used to select the sample size for the study. Three adapted questionnaire (Learning Environment and Teachers’ Preparation Questionnaire (LETPQ), Management Practices Questionnaire (MPQ), and Quality Assurance Questionnaire (QAQ)) were
used for the study. For this study, the Cronbach's Alpha reliability coefficient for all the instruments was .86 which is greater than 0.70, thereby confirming the reliability of the instruments. Results revealed a high level of quality assurance (x̄ = 2.52) (r =.83), status of learning environment was low (x̄ = 2.38), high level of teachers’ preparation (x̄ = 2.97) (r =.87) and a low level of management practices (x̄ = 2.49) (r =.95). There was a significant joint influence of the three predictors on quality assurance (R2 = .882, Adjusted R² = 0.777; F(3, 610) = 711.078, p < 0.05). Learning
environment (β = 0.521, t = 22.839, p < 0.05) and management practices (β = 0.482, t = 20.617, p < 0.05) had significant relative positive influences, while teachers’ preparation had a relevant significant but negative influence on quality assurance (β = -0.305, t = -15.509, p < 0.05). Based on the findings of this study, it is suggested that the government should provide safe and conducive environment for learners. Teachers should be well renumerated, subjected to constant and relevant training and development programmes to improve their professional competence. Management
practices should also be effective and goal driving to bring about standardized quality. The study therefore recommended that for quality assurance to be truly effective in public primary schools in Southwest Nigeria, there is a pressing need for concerted efforts aimed at improving the learning environment, strengthening management practices, and ensuring that teacher preparation is complemented by a conducive environment and efficient leadership.
Keywords: Quality Assurance, Learning Environment, Teachers’ Preparation, Management Practices and Public Primary Schools.
Word Count: 494
Evaluation of the Universal Basic Education Programme in Ondo State, Nigeria
(Lead City University, Ibadan, 2025-12) Folake Sarah OLANIYAN
Despite numerous policy interventions such as Infrastructure Development, Teacher Training and Development, Provision of Educational Materials, Increased Funding, Recruitment of Teachers, Provision of Furniture and Equipment etc and significant investments by the Ondo State Government to achieve universal access to quality education, major challenges persist. The continued prevalence of street hawking among school-age children, high failure rates, moral decadence, truancy, indiscipline, and a troublingly high illiteracy rate highlight deep rooted obstacles within the educational system. Although previous studies have addressed aspects of educational challenges, there remains a gap in existing literature that holistically
assesses the overall success of the Universal Basic Education (UBE) Programme in achieving its intended objectives in Ondo State, Nigeria. This study therefore aims to fill this gap by conducting a comprehensive evaluation of the UBE Programme in the state. Five research questions were raised, two theories were used for the study namely: System Theory and Context, Input, Process, Product (CIPP) Theoretical Model. Descriptive research design was used to guide the study. The study population comprised 31,360 SSS1 students, 2,835 teachers, and 308 principals across public secondary schools in the state. Using a multi-stage sampling procedure, 2,204 students, 177 teachers, and 20 principals were selected. Data were collected
through three self-designed instruments — the Student Questionnaire (SQEUBEP), Teacher Questionnaire (TQEUBEP), and Principal Questionnaire (PQEUBEP) — all validated with a Cronbach’s Alpha reliability coefficient of 0.889, 0.756 and 0.811 respectively. Findings revealed that the UBE Programme, to a high extent, has developed a strong educational consciousness and commitment among the citizenry (x̄ = 3.28); UBE programme has effectively provided free, universal basic education to children of school-going age to a high extent (x̄ = 3.17); to a high extent, there is a significant reduction in school dropout rates, attributed to improvements in the relevance, quality, and efficiency of education delivery (x̄ = 3.14). In addressing the needs of young persons who interrupted their schooling, the UBE programme was rated highly (x̄ = 3.05); lastly, the programme’s efforts to ensure the acquisition of literacy, numeracy, life skills, and moral and civic values were rated highly (x̄ = 3.17). In conclusion, the UBE Programme in Ondo State stands as a transformative initiative that is contributing positively to the realization of basic education for all. Based on these findings, it was recommended that the government sustain and intensify awareness campaigns and community sensitization efforts about the value of basic education, leveraging local media and grassroots mobilization to further strengthen citizens’ commitment, particularly in underserved rural communities. Based on these findings, it is recommended that the government sustain and intensify awareness campaigns and community sensitization efforts about the value of basic education, leveraging local media and grassroots mobilization to further strengthen citizens’ commitment, particularly in underserved rural communities.
Keywords: Evaluation, Universal Basic Education, and Public Secondary Schools in Ondo State.
Word Count: 453
Personal and Socio-demographic Factors of Recreational Sports Participation among Health Care Professionals in Federal Medical Centres in South-Western Nigeria
(Lead City University, Ibadan, 2025-12) Olaitan Olaoluwa, SASEYI
Recreational sports participation (RSP) has been proven to have preventive capability and possible curative effect on different medical conditions. Despite this, there is a paucity of studies on it, specifically among health care professionals (HCPs). This study therefore, examined prediction of personal and socio-demographic factors on RSP among HCPs in Federal Medical Centres (FMCs), South-western Nigeria. Beckarian Approach and
Green’s Model of Sport Development were used as theories in this study. Descriptive survey research design was adopted. The population of this study comprise all 1513 health care professionals in federal medical centrals in south-western, Nigeria. Simple random and purposive sampling technique were used to select 723 respondents; while questionnaire was used for data collection. Descriptive and inferential Statistics of multiple regression were used for data analysis. The results revealed that, the level of RSP was low (weighted mean=1.70) among HCPs in FMCs, South-western Nigeria. There were significant joint predictions of personal (F(3,719)=379.292, p<0.05), social (F(3,719)=310.529, p<0.05) and demographic factors (F(2,720)=197.737, p<0.05) on RSP respectively. Personal factors of lifestyle (β=-0.854, p<0.05) and skill level (β=0.169, p<0.05); social factors of occupational demand (β=-0.247, p<0.05), residential location (β=-0.713, p<0.05) and availability of facilities / equipment (β=0.530, p<0.05); and demographic factors of gender role (β=-0.228, p<0.05) and religious affiliation (β= 0.560, p<0.05) had relative predictions
on RSP respectively, while health benefit (β=-0.012, p>0.05) did not. Conclusively, the level of recreational sports participation was low among health care prefessionals in Federal Medical Centres, South-western Nigeria. There were significant joint predictions of personal, social and demographic factors on recreational sports participation respectively. There were significant relative predictions of lifestyle, skill level, occupational demand, residential location, availability of facilities/equipment, gender role and religious affiliation on recreational sports participation, while health benefit did not. The study concluded that there was a significant joint and relative predictions of personal, social and demographic factors on recreational sports participation. The study recommended that the management of Federal Medical Centres in South-western Nigeria should therefore, intensify efforts to organize an effective health education programme on recreational sports participation specifically, for health care professionals.
Keywords: Recreational, Sports participation, Personal and Socio-demographic factors.
Word Count: 341