Transfer Pricing Regulations and Tax Revenue Generation in Nigeria

dc.contributor.authorCletus Inisor, ADIE
dc.date.accessioned2024-05-17T11:28:41Z
dc.date.available2024-05-17T11:28:41Z
dc.date.issued2022-12
dc.description.abstractDigitization of microfinance institutions has emerged as the new wave and these institutions are persistently working on technology advancement to enhance efficiency and effectiveness in every economy. This study investigates the effects of digital economy tools on selected micro-finance banks’ growth (regarding profitability, deposit mobilization, bank branches, and loan disbursement) in Nigeria over the periods of 2011 to 2020. Using the panel fixed effects estimator, automated teller machine has a negative and significant impact on return on assets and return on equity which were used as measurements of microfinance bank profitability in Nigeria. Online banking significantly and positively direct return on assets, whereas, internet banking directly and significantly impact return on equity. For point of sale and agent banking, their impacts on financial profitability of micro-finance banks are not statistically confirmed. The study showed that point of sale positively and significantly deposits mobilization which is measured by total deposit and depositors per staff. However, agent banking has a negative effect on deposit mobilization within the periods understudy. Internet banking and automated teller machine have no significant impact on deposit mobilization of microfinance banks in Nigeria. Point of sale, agent banking and automated teller machine positively influenced microfinance bank branches in Nigeria. Meanwhile, point of sale and internet banking had positive impact on loan disbursement of microfinance banks in Nigeria. However, agent banking and online banking negatively affect loan disbursement of microfinance banks in Nigeria. On policy front, microfinance institutions need to revise their digital tools procedures and policies to increase their deposit, loan disbursement and profit. Also, the government has to intervene and support their digital economy tools operation so as to make them financially viable and strong to improve the growth of microfinance banks. Keywords: ATM, internet banking, point of sale, agent banking, online banking, profitability, deposit mobilization, bank branches, loan disbursement. Word Count: 285.
dc.identifier.citationKate Turabian
dc.identifier.otherM.Sc
dc.identifier.urihttps://repository.lcu.edu.ng/handle/123456789/131
dc.publisherLead City University
dc.relation.ispartofseriesM.Sc
dc.titleTransfer Pricing Regulations and Tax Revenue Generation in Nigeria

Files

Original bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
Adindu Paulinus Njoku Thesis.pdf
Size:
9.95 MB
Format:
Adobe Portable Document Format
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed to upon submission
Description: