{"id":"https://openalex.org/W7225816988","doi":"https://doi.org/10.37394/23207.2026.23.161","title":"Non-oil Tax Revenue, Institutional Quality and Natural resources management in Nigeria","display_name":"Non-oil Tax Revenue, Institutional Quality and Natural resources management in Nigeria","publication_year":2026,"publication_date":"2026-11-11","ids":{"openalex":"https://openalex.org/W7225816988","doi":"https://doi.org/10.37394/23207.2026.23.161"},"language":"en","primary_location":{"id":"doi:10.37394/23207.2026.23.161","doi":"https://doi.org/10.37394/23207.2026.23.161","is_oa":true,"landing_page_url":"https://doi.org/10.37394/23207.2026.23.161","pdf_url":null,"source":{"id":"https://openalex.org/S4306534980","display_name":"WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS","issn_l":"1109-9526","issn":["1109-9526","2224-2899"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320666","host_organization_name":"World Scientific and Engineering Academy and Society","host_organization_lineage":["https://openalex.org/P4310320666"],"host_organization_lineage_names":["World Scientific and Engineering Academy and Society"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"WSEAS Transactions on Business and Economics","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.37394/23207.2026.23.161","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5161430586","display_name":"Oluwatobi Kujore","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I30887324","display_name":"Babcock University","ror":"https://ror.org/00k0k7y87","country_code":"NG","type":"education","lineage":["https://openalex.org/I30887324"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Oluwatobi Kujore","raw_affiliation_strings":["Department of Accounting, Babcock University, Ilishan-Remo, Ogun State, NIGERIA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Babcock University, Ilishan-Remo, Ogun State, NIGERIA","institution_ids":["https://openalex.org/I30887324"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5043478346","display_name":"Festus Fola Adegbie","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I30887324","display_name":"Babcock University","ror":"https://ror.org/00k0k7y87","country_code":"NG","type":"education","lineage":["https://openalex.org/I30887324"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"F. F. Adegbie","raw_affiliation_strings":["Department of Accounting, Babcock University, Ilishan-Remo, Ogun State, NIGERIA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Babcock University, Ilishan-Remo, Ogun State, NIGERIA","institution_ids":["https://openalex.org/I30887324"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5161482429","display_name":"J. D. Kwarbai","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I30887324","display_name":"Babcock University","ror":"https://ror.org/00k0k7y87","country_code":"NG","type":"education","lineage":["https://openalex.org/I30887324"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"J. D. Kwarbai","raw_affiliation_strings":["Department of Accounting, Babcock University, Ilishan-Remo, Ogun State, NIGERIA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Babcock University, Ilishan-Remo, Ogun State, NIGERIA","institution_ids":["https://openalex.org/I30887324"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5021800039","display_name":"Theophilus Anaekenwa Aguguom","orcid":"https://orcid.org/0000-0002-5767-8010","observed_orcids":["https://orcid.org/0000-0002-5767-8010"]},"institutions":[{"id":"https://openalex.org/I4405259080","display_name":"Augustine University, Ilara","ror":"https://ror.org/01q2py144","country_code":"NG","type":"education","lineage":["https://openalex.org/I4405259080"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Theophilus Anaekenwa Aguguom","raw_affiliation_strings":["Department of Accounting and Finance, Augustine University, Ilara-Epe, Lagos State, NIGERIA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, Augustine University, Ilara-Epe, Lagos State, NIGERIA","institution_ids":["https://openalex.org/I4405259080"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"23","issue":null,"first_page":"2089","last_page":"2089"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11823","display_name":"Natural Resources and Economic Development","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"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/T11823","display_name":"Natural Resources and Economic Development","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"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":0.001500000013038516,"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/T11461","display_name":"Local Government Finance and Decentralization","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6381000280380249},{"id":"https://openalex.org/C29985473","wikidata":"https://www.wikidata.org/wiki/Q188460","display_name":"Natural resource","level":2,"score":0.6050999760627747},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5598000288009644},{"id":"https://openalex.org/C183135511","wikidata":"https://www.wikidata.org/wiki/Q3743137","display_name":"Natural resource management","level":3,"score":0.4765999913215637},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.4334000051021576},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.4334000051021576},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.42500001192092896},{"id":"https://openalex.org/C2780609101","wikidata":"https://www.wikidata.org/wiki/Q17156588","display_name":"Resource management (computing)","level":2,"score":0.421099990606308},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.4090000092983246},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.4075999855995178},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.37299999594688416},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.35899999737739563},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3292999863624573},{"id":"https://openalex.org/C206345919","wikidata":"https://www.wikidata.org/wiki/Q20380951","display_name":"Resource (disambiguation)","level":2,"score":0.325300008058548},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.29910001158714294},{"id":"https://openalex.org/C79119010","wikidata":"https://www.wikidata.org/wiki/Q7315833","display_name":"Resource productivity","level":3,"score":0.2784000039100647},{"id":"https://openalex.org/C193991484","wikidata":"https://www.wikidata.org/wiki/Q2509483","display_name":"Government revenue","level":3,"score":0.2773999869823456},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.2773999869823456},{"id":"https://openalex.org/C107826830","wikidata":"https://www.wikidata.org/wiki/Q929380","display_name":"Environmental resource management","level":1,"score":0.27320000529289246},{"id":"https://openalex.org/C2781386248","wikidata":"https://www.wikidata.org/wiki/Q11898700","display_name":"Revenue management","level":3,"score":0.2709999978542328},{"id":"https://openalex.org/C2777171531","wikidata":"https://www.wikidata.org/wiki/Q607695","display_name":"Property tax","level":3,"score":0.25780001282691956}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.37394/23207.2026.23.161","doi":"https://doi.org/10.37394/23207.2026.23.161","is_oa":true,"landing_page_url":"https://doi.org/10.37394/23207.2026.23.161","pdf_url":null,"source":{"id":"https://openalex.org/S4306534980","display_name":"WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS","issn_l":"1109-9526","issn":["1109-9526","2224-2899"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320666","host_organization_name":"World Scientific and Engineering Academy and Society","host_organization_lineage":["https://openalex.org/P4310320666"],"host_organization_lineage_names":["World Scientific and Engineering Academy and Society"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"WSEAS Transactions on Business and Economics","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.37394/23207.2026.23.161","doi":"https://doi.org/10.37394/23207.2026.23.161","is_oa":true,"landing_page_url":"https://doi.org/10.37394/23207.2026.23.161","pdf_url":null,"source":{"id":"https://openalex.org/S4306534980","display_name":"WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS","issn_l":"1109-9526","issn":["1109-9526","2224-2899"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320666","host_organization_name":"World Scientific and Engineering Academy and Society","host_organization_lineage":["https://openalex.org/P4310320666"],"host_organization_lineage_names":["World Scientific and Engineering Academy and Society"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"WSEAS Transactions on Business and Economics","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":27,"referenced_works":["https://openalex.org/W1966770423","https://openalex.org/W1998456090","https://openalex.org/W2013416012","https://openalex.org/W2099268311","https://openalex.org/W2157421159","https://openalex.org/W2168605160","https://openalex.org/W2734351575","https://openalex.org/W4200124527","https://openalex.org/W4210325470","https://openalex.org/W4226195499","https://openalex.org/W4285586838","https://openalex.org/W4312200693","https://openalex.org/W4312364589","https://openalex.org/W4365814497","https://openalex.org/W4383104904","https://openalex.org/W4390609294","https://openalex.org/W4391273892","https://openalex.org/W4392872043","https://openalex.org/W4394594323","https://openalex.org/W4396716450","https://openalex.org/W4398150659","https://openalex.org/W4400422180","https://openalex.org/W4400780471","https://openalex.org/W4401426584","https://openalex.org/W4407671906","https://openalex.org/W4408472178","https://openalex.org/W6911688167"],"related_works":[],"abstract_inverted_index":{"Natural":[0],"resource":[1,59,73,175,187,213],"management":[2,31,74,188,214],"attracts":[3],"investment,":[4],"fosters":[5],"innovation,":[6],"and":[7,50,118,128,154,197],"promotes":[8],"long-term":[9],"economic":[10,19],"performance.":[11],"However,":[12],"research":[13,83],"has":[14,21],"revealed":[15,163],"that":[16,164,181,194],"Nigeria's":[17],"rapid":[18],"development":[20],"been":[22],"hampered":[23],"over":[24],"time":[25],"by":[26],"persistent":[27],"deficiencies":[28],"in":[29,57,75,189,215],"the":[30,39,65,92,107,113,119,131,137,141,195,203],"of":[32,42,67,116,122,130,140,144,206],"its":[33],"natural":[34,58,72,174,186,212],"resources.":[35],"Studies":[36],"have":[37],"identified":[38],"effective":[40,204],"utilization":[41],"non-oil":[43,68,165,182,207],"tax":[44,69,166,183,199,208],"revenue":[45,70,167,184,209],"as":[46],"a":[47,97,169],"key":[48],"component":[49],"potential":[51],"solution":[52],"for":[53],"addressing":[54],"these":[55],"gaps":[56],"management.":[60,176],"Accordingly,":[61],"this":[62],"study":[63,78,178],"examined":[64],"effect":[66,172],"on":[71,136,173],"Nigeria.":[76,190,216],"The":[77,126,148,161,177],"adopted":[79],"an":[80],"ex-post":[81],"facto":[82],"design,":[84],"while":[85],"purposive":[86],"sampling":[87],"was":[88],"used":[89],"to":[90,102,210],"determine":[91],"sample":[93],"size.":[94],"Data":[95],"covering":[96],"41-year":[98],"period,":[99],"from":[100,106],"1984":[101],"2024,":[103],"were":[104,133,150],"obtained":[105],"World":[108],"Bank":[109,121],"Development":[110],"Indicators":[111],"Database,":[112],"National":[114],"Bureau":[115],"Statistics,":[117],"Central":[120],"Nigeria":[123],"Statistical":[124],"Bulletin.":[125],"validity":[127],"reliability":[129],"data":[132,149],"established":[134,180],"based":[135],"statutory":[138],"audits":[139],"financial":[142],"statements":[143],"relevant":[145,198],"government":[146,196],"agencies.":[147],"analyzed":[151],"using":[152],"descriptive":[153],"inferential":[155],"statistics,":[156],"specifically":[157],"multiple":[158],"regression":[159],"analysis.":[160],"findings":[162],"had":[168],"significant":[170],"joint":[171],"further":[179],"enhanced":[185],"It":[191],"therefore":[192],"recommended":[193],"authorities":[200],"should":[201],"ensure":[202],"maximization":[205],"strengthen":[211]},"counts_by_year":[],"updated_date":"2026-11-12T12:28:57.059296","created_date":"2026-11-12T00:00:00"}
