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Most research on tax evasion focused on microeconomic variables revolving around perceptions and decisions of individual taxpayers. However, a new wave of research is now investigating the role of macroeconomic variables in inducing tax evasion. This study adds to the limited studies in this new direction of research. Previous studies found that inflation, low gross domestic product (GDP) growth and gross fixed capital formation causes recession, increases unemployment, raise interest rates, hurts both domestic and foreign direct investments. This study examined the relationship between these variables and estimated tax evasion in Sub-Saharan Africa.

The study adopts a correlation research design with 2,300 data points collected from 23 countries in Sub-Saharan Africa. Specifically, tax to GDP ratio, gross fixed capital formation per GDP and the GDP annual growth report from each country for the period 2011–2020 was retrieved. Generalised least square regression technique was employed to analyse the data due to the presence of heteroskedasticity in the model and random effect was utilized based on the Hausman test. To avoid misspecification and biased result; therefore, all relevant test was conducted including the multicollinearity test.

The results indicate that GDP annual growth and gross fixed capital formation have a significant negative impact on estimated tax evasion in Sub-Saharan Africa. The findings further indicate a negative but insignificant relationship between inflation and estimated tax evasion in Sub-Saharan Africa. The study concludes that both GDP annual growth rate and gross fixed capital formation negatively influence estimated tax evasion and the policy implications in the African continent were discussed.

The new findings on the effects of GDP annual growth, growth fixed capital formation and inflation on estimated tax evasion provide novel knowledge that is currently lacking in the current literature, specifically Sub-Saharan African continent.

The oil and gas sector are among the nonrenewable energy sectors that contribute immensely to the economic development of more than 98 countries around the globe. Nigeria depends largely on revenue from oil and gas. Unfortunately, oil and gas companies mostly evade taxes. This study aims to investigate the effects of variables subsumed in the economic deterrence theory of Allingham and Sandmo (1972), which comprise (tax rate, penalty and detection probability) with one additional variable royalty rates (RR) on petroleum profit tax compliance (PPTC).

The study used a survey to collect data from 300 local and multi-national oil and gas companies in Nigeria. SPSS version 25 and partial least squares-structural equation modeling (PLS-SEM) version 3.8 were used to analyze the data.

The results reveal that there is a negatively significant relationship between tax rate and RR and PPTC. The findings also show a positive and significant relationship between penalty and detection probability and PPTC.

The implication of the current study is that the current tax rate and RR are determinants of PPTC in Nigeria. Policymakers, in collaboration with the tax authority, should revisit these variables to enhance the level of PPTC, which could lead to an overall improvement in the country’s tax revenue.

This study aims to validate the royalty rate measurement scale by using rigorous scale validation procedures.

Evaluation of reliability and validity of the measures of royalty rate was performed through confirmatory factor analysis (CFA) using SPSS version 25 and PLS-SEM version 3.8.

The results provide evidence that the royalty rate measurement scale has achieved reliability and validity criteria.

Consequently, policymakers, practitioners and researchers can adopt this scale to assess the royalty rate in other energy sectors where royalty arrangements exist in different jurisdictions across the globe.

The practical contributions of the study are threefold. First, the validated scale presented in Table IV can serve as a checklist for oil and gas producing countries while assessing the stringiness or otherwise of their royalty rates. Second, the validated scale can be used to assess the perception of oil and gas companies with regards to the royalty rate as whether the rate is too high and worrisome or is acceptable. Finally, it could also be used to assess the role of regulatory bodies in assessing royalty rates while dealing with multinational and local oil companies. Eventually, the scale can assist policymakers across the globe to adapt in investment decision-making, particularly regarding royalty arrangement.

This study undoubtedly builds the existing literature and contributes to the subject area; by implication, the validated scale will assist host oil and gas countries with stringent royalty rate to revise the royalty policy in such a way to ensure neutrality, thereby not chasing away the current investors or discouraging prospective ones from investing in their oil and gas industry.

Even as governments worldwide take extraordinary measures and spend unprecedented amounts of their state budgets to combat COVID-19, tax compliance remains challenging. Therefore, this study employs previously identified predictors to investigate the factors that persuade individual taxpayers to comply with the law.

Individual taxpayers in Indonesia (N = 699) who had experienced COVID-19-related benefits were asked to assess the provided evaluation regarding the tax compliance intention and its determinants. The bootstrapping analysis was employed using smart partial least squares (SmartPLS) to test the hypotheses.

The results suggest that the perceived fiscal exchange, tax morality, tax fairness, tax complexity and the power of authority are significant determinants of tax compliance intention. This study also supports the indirect effects of numerous factors on tax compliance intention through the perceived fiscal exchange and tax morality. In practice, reminding taxpayers of how tax payments fund public services, improving taxpayer morale, increasing the perceived fairness of the tax system, streamlining the tax code and managing the effectiveness of tax administration could all lead to a greater intention to comply with the law.

In addition to highlighting the dynamics of tax compliance amid the unprecedented pandemic crisis, our findings also provide insight into the importance of perceived fiscal exchange and tax morality for achieving and sustaining planned behavior to comply with tax rules.

The non-existence of the corporate governance (CG) concept for practices by non-financial medium-sized firms (MSFs) in Nigeria informed. This study aims to determine whether CG practices influence firms’ performance and whether sustainability initiative (SI) mediates the relationship between CG and MSFs’ performance in Nigeria.

A total of 300 firms were selected on convenience sampling basis from South Western Nigeria using a structured questionnaire. The authors used Statistical Package for Social Sciences for exploratory data analysis and hypotheses were tested using covariance-based structural equation modelling.

The results show that CG has a significant positive effect on performance [financial performance (FNP) and non-financial performance (NFP)] and SI. SI has a mixed impact on performance, e.g. a significant positive impact on NFP but insignificant negative impact on FNP. Similarly, SI has a combined mediating effect in the relationship between CG and performance, e.g. fully mediates CG → NFP and does not mediate CG → FNP. Firms are to invest in social and environmental initiatives substantially. CG codes will complement the International Financial Reporting Standards for MSFs.

This study supports the assumptions of theories (institutional, stakeholder and agency) as the basis for the usage of multiple approaches to determine the outcome of hypotheses, especially in developing climes.

The study contributes to CG and performance literature by examining the mediating effects of SI. The paper also shows the necessity to emphasise NFP aspect. Policymakers should evolve CG codes to encourage stakeholders to believe more in the corporate existence of MSFs for strengthening capital-base and quality personnel engagement.

To the best of the authors’ knowledge, this is one of the first empirical attempts showing the evidence on the relationship between CG and NFP in Nigeria.

The aim of the paper is to investigate the achievements of librarians from the workshop on e‐library services organized by the Librarians' Registration Council of Nigeria (LRCN) in collaboration with The United States Mission, Nigeria.

In total, 35 librarians purposively selected from universities, colleges of education, and polytechnic libraries participated in the study, which adopted semi‐structured interviews.

It emerged that librarians who participated in the workshop have been exposed to skills in areas such as database searching, using different search engines, using social media, knowledge of relevant websites, and knowledge of planning for e‐libraries. The participants are of the opinion that a workshop of this kind should be organized at least twice a year to upgrade librarians' skills on e‐library services in Nigeria.

Library associations in other developing countries can also partner with professionals from developed countries to organize workshops and seminars like this to equip librarians with the necessary skills to render e‐library services effectively and also to train users to use e‐resources effectively.

The paper reports skills the librarians have been exposed to through the workshop on e‐library services. Acquiring such skills will enable them effectively to use e‐resources and also train users on different search strategies.