{"id":"https://openalex.org/W3205046324","doi":"https://doi.org/10.4324/9781003133469","title":"Implementing the Sustainable Development Goals in Nigeria","display_name":"Implementing the Sustainable Development Goals in Nigeria","publication_year":2021,"publication_date":"2021-10-11","ids":{"openalex":"https://openalex.org/W3205046324","doi":"https://doi.org/10.4324/9781003133469","mag":"3205046324"},"language":"en","primary_location":{"id":"doi:10.4324/9781003133469","doi":"https://doi.org/10.4324/9781003133469","is_oa":false,"landing_page_url":"https://doi.org/10.4324/9781003133469","pdf_url":null,"source":{"id":"https://openalex.org/S4306463855","display_name":"Routledge eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"book"},"volume":null,"type":"book","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://uwe-repository.worktribe.com/output/9324827","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5019007446","display_name":"Eghosa Osa Ekhator","orcid":"https://orcid.org/0000-0003-3419-2680","observed_orcids":["https://orcid.org/0000-0003-3419-2680"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Eghosa O. Ekhator","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5025399236","display_name":"Servel A. Miller","orcid":"https://orcid.org/0000-0002-3979-8510","observed_orcids":["https://orcid.org/0000-0002-3979-8510"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Servel Miller","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5023387628","display_name":"Etinosa Ogbomoede Igbinosa","orcid":"https://orcid.org/0000-0001-7441-2145","observed_orcids":["https://orcid.org/0000-0001-7441-2145"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Etinosa Igbinosa","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.3243,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.93646311,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":92,"max":97},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.5439000129699707,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.5439000129699707,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.4390000104904175,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.004999999888241291,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sustainable-development-goals","display_name":"Sustainable Development Goals","score":0.9950000047683716},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.9909999966621399},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.8920000195503235},{"id":"https://openalex.org/keywords/tax-reform","display_name":"tax reform","score":0.6439999938011169},{"id":"https://openalex.org/keywords/tax-havens","display_name":"tax havens","score":0.6899999976158142},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"tax revenue","score":0.5099999904632568},{"id":"https://openalex.org/keywords/economic-growth","display_name":"economic growth","score":0.6930000185966492},{"id":"https://openalex.org/keywords/structural-discrimination","display_name":"structural discrimination","score":0.8769999742507935},{"id":"https://openalex.org/keywords/nigeria","display_name":"Nigeria","score":0.6650000214576721}],"concepts":[{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.5402777194976807},{"id":"https://openalex.org/C91375879","wikidata":"https://www.wikidata.org/wiki/Q15473274","display_name":"Environmental planning","level":1,"score":0.4959472119808197},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.44841092824935913},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2750294804573059},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.25589096546173096},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.4324/9781003133469","doi":"https://doi.org/10.4324/9781003133469","is_oa":false,"landing_page_url":"https://doi.org/10.4324/9781003133469","pdf_url":null,"source":{"id":"https://openalex.org/S4306463855","display_name":"Routledge eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"book"},{"id":"pmh:oai:bradscholars.brad.ac.uk:10454/18725","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10454/18725","pdf_url":null,"source":{"id":"https://openalex.org/S4306401846","display_name":"Bradford Scholars (University of Bradford)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I139894009","host_organization_name":"University of Bradford","host_organization_lineage":["https://openalex.org/I139894009"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Book chapter"},{"id":"pmh:oai:derby.openrepository.com:10545/626114","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10545/626114","pdf_url":null,"source":{"id":"https://openalex.org/S4306402138","display_name":"University of Derby Online Research Archive. (University of Derby)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I22128151","host_organization_name":"University of Derby","host_organization_lineage":["https://openalex.org/I22128151"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Book"},{"id":"pmh:oai:uwe-repository.worktribe.com:9324827","doi":null,"is_oa":true,"landing_page_url":"https://uwe-repository.worktribe.com/output/9324827","pdf_url":null,"source":{"id":"https://openalex.org/S4306401464","display_name":"UWE Research Repository (UWE Bristol)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I178535277","host_organization_name":"University of the West of England","host_organization_lineage":["https://openalex.org/I178535277"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Book Chapter"}],"best_oa_location":{"id":"pmh:oai:uwe-repository.worktribe.com:9324827","doi":null,"is_oa":true,"landing_page_url":"https://uwe-repository.worktribe.com/output/9324827","pdf_url":null,"source":{"id":"https://openalex.org/S4306401464","display_name":"UWE Research Repository (UWE Bristol)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I178535277","host_organization_name":"University of the West of England","host_organization_lineage":["https://openalex.org/I178535277"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Book Chapter"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.666700005531311,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3206787725","https://openalex.org/W4405523792","https://openalex.org/W7125858556","https://openalex.org/W3170140490","https://openalex.org/W3091298049","https://openalex.org/W2763105384","https://openalex.org/W4403671529","https://openalex.org/W4407181120","https://openalex.org/W7215613473","https://openalex.org/W4386923367"],"abstract_inverted_index":{"Literature":[0],"has":[1,5,22],"shown":[2],"that":[3,99],"Nigeria":[4,133],"an":[6],"exceptionally":[7],"low":[8],"rate":[9],"of":[10,85,110],"tax":[11,31,70,74,79,86,101,120],"compliance":[12],"and":[13,41,65,72,81,103,128],"with":[14,45,76],"the":[15,26,39,82,116],"increasing":[16],"decline":[17],"in":[18,32,94,132],"oil":[19],"revenue,":[20],"it":[21],"become":[23],"imperative":[24,98],"for":[25,122],"government":[27],"to":[28,34,38,62,91,106,118,125],"focus":[29],"on":[30],"other":[33],"meet":[35,43],"its":[36],"obligations":[37],"people":[40],"equally":[42,129],"up":[44],"sustainable":[46],"development":[47],"goals":[48],"(SDGs).":[49],"Taxes":[50],"remain":[51],"a":[52],"reliable":[53],"means":[54],"through":[55],"which":[56],"governments":[57],"can":[58],"generate":[59],"funds":[60],"required":[61],"provide":[63],"goods":[64],"services.":[66],"However,":[67],"arguments":[68],"over":[69],"abuses":[71],"inadequate":[73],"policies":[75,102],"persistent":[77],"corporate":[78],"scandals":[80],"continuous":[83],"use":[84],"havens":[87],"by":[88],"elites":[89],"continue":[90],"gain":[92],"prominence":[93],"Nigeria.":[95],"It":[96],"is":[97],"existing":[100],"practices":[104],"work":[105],"end":[107],"any":[108],"form":[109],"structural":[111],"discrimination.":[112],"This":[113],"chapter":[114],"advocates":[115],"need":[117],"strengthen":[119],"laws":[121],"optimal":[123],"contribution":[124],"economic":[126],"growth":[127],"promote":[130],"SDGs":[131]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":3},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2021-10-25T00:00:00"}
