Tax Structure and Economic Growth in Nigeria: A Disaggregated Empirical Evidence (1986–2012)

This study examines the Tax Structure and Economic Growth in Nigeria: A Disaggregated Empirical Evidence using a time series data spanning from 1986 through 2012. The data for the analysis were collected from CBN statistical bulletin and federal Inland Revenue services. The Engel–Granger cointegration technique was used to ascertain the relationships between the variables in the model employed in this study. The study finds a linear relationship between economic growth and tax revenue. It suggests a “tax and growth” ranking of taxes, confirming results from earlier literature but providing a more detailed disaggregation of taxes. Petroleum Income Tax, Corporate Income Tax are found to be most beneficial to growth in Nigeria. On the contrary, Personal Income Tax as well as the custom and excise duties do not promote growth as empirically examined in this study. Revenue neutral growth-oriented tax reform therefore, is to shift part of the revenue base from Personal Income Tax as well as the Custom and Excise Duties to less distortive taxes aimed at inducing local consumption. A major contribution of the study to knowledge is that it has been able justify empirically that taxation-economic growth nexus is both per capital income and consumption induced in Nigeria. This therefore closes the knowledge gap induced by inconclusive evidence on the growth effects of taxation composition which most often has resulted in situations where empirical findings of researches done in developed economies are generalized to developing countries. It is therefore recommended that Nigeria should restructure the Personal Income Tax and the Custom and Excise Duties to induce consumption to achieve growth. Furthermore, the level of tax evasion in Petroleum Profit Tax, Corporate Income Tax and Value Added Tax which proved to be very beneficial to growth in Nigeria should be reduced through an efficient and effective tax administration. Keywords: Tax Burden, Tax Rate,  Value Added Tax, Tax Evasion, Petroleum Income Tax, National Tax Polic

Impacts of COVID-19 Pandemic on Hotel Businesses in Ekiti State, Nigeria: A Case of Delight Hotel and Suites, Ado-Ekiti

The study investigated the impacts of covid-19 pandemic on hotel businesses in Ekiti State Nigeria: A case of Delight Hotel and Suites, Ado-Ekiti. A total of eighty-five (85) respondents were selected for the study which formed the sample of the study. The sample comprised of 56 respondents who were regular customers at the hotel while the remaining 29 respondents were occasional customers at the same hotel. The sample further comprised of 30 male respondents and 54 female respondents. The study employed a descriptive survey research design due to the fact that it enables information to be obtained from a representative sample of a targeted population in order to describe situations as they exist. The instrument used for data collection was a self-structured questionnaire tagged “COVID-19 and Impact on Hotel Businesses (CIHB)”. Three research questions was raised to guide the study and answered descriptively using mean and standard deviation. Two research hypotheses were formulated for the study and tested using Chi-square analysis of independent sample and one-way Analysis of Variance (ANOVA). Based on the data analysis, findings revealed that there was significant impact of hospitality industry on Nigeria economy. Also, it was found that there was significant effect of Covid-19 pandemic on hotel business patronage before and after the pandemic in Ekiti State. The study recommended that Government needs to strengthen hospitality industry in order to provide a robust economy for the country. Keywords: Covid-19, Pandemic; Hotel Business, Delight Hotel and Suite DOI: 10.7176/JTHS/64-04 Publication date: May 30th 202

Telecom Outcasts? Exploring Women Airtime Hawking and Mobile Telephony in Southwest Nigeria

Women are considered vital and indispensable to the economic growth and sustainable development of any nation, but their subordinate position in the workplace in Africa is a concern. This study investigates the motivations behind airtime hawking by Nigerian women who operate at the bottom end of their country’s mobile telephony business and are confined to the informal segment of the industry. A total of 625 respondents attended to questionnaire items about the factors that predisposed them to sell airtime on the streets. Results show they hawked to avoid being disturbed by the local revenue collectors and for quick and steady patronage, albeit small profits. The least contributory is that airtime hawking does not require a selling technique. These indicators are useful for industry captains, policymakers, and multilateral organisations interested in improving the conditions of women and their absorption into the mainstream economy

An evaluation of ride quality in lift systems of selected public high-rise buildings in Abuja, Nigeria

Ride quality of lifts enhances the comfort of lift users in high rise buildings. This work investigated the ride quality of lifts in selected high-rise buildings within the Central Business District (CBD) of Abuja, Nigeria. The study adopted field survey method. Instruments like the WT85 Digital Sound Level Meter and Smart Sensor Vibration Meter alongside a checklist were used for data collection on lift cabin interior sound level and vibration during acceleration. Results show that 64.3% of the buildings have unsatisfactory interior lift sound levels and 71.4% with poor ride quality. Inferential statistical analysis showed significant differences (p<0.05) in the mean values of lift car interior sound levels and lift acceleration values. The assessed lift systems were considered to have unsatisfactory ride quality as majority of them produced sounds beyond established standards for optimum sound level and vibration in lift cars (£55dBA and 1m/s2 ). For high-rise buildings considering modernization of lift systems or installation of new ones, ride quality is a factor to consider for optimum service delivery and users’ ride comfort. However, the findings from the study could be of benefit to lift consultants and manufacturers when planning for lift design and installation in high rise buildings

Bioinformatics, Computational Informatics, and Modeling Approaches to the Design of mRNA COVID-19 Vaccine Candidates.

This article is devoted to applying bioinformatics and immunoinformatics approaches for the development of a multi-epitope mRNA vaccine against the spike glycoproteins of circulating SARS-CoV-2 variants in selected African countries. The study’s relevance is dictated by the fact that severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) began its global threat at the end of 2019 and since then has had a devastating impact on the whole world. Measures to reduce threats from the pandemic include social restrictions, restrictions on international travel, and vaccine development. In most cases, vaccine development depends on the spike glycoprotein, which serves as a medium for its entry into host cells. Although several variants of SARS-CoV-2 have emerged from mutations crossing continental boundaries, about 6000 delta variants have been reported along the coast of more than 20 countries in Africa, with South Africa accounting for the highest percentage. This also applies to the omicron variant of the SARS-CoV-2 virus in South Africa. The authors suggest that bioinformatics and immunoinformatics approaches be used to develop a multi-epitope mRNA vaccine against the spike glycoproteins of circulating SARS-CoV-2 variants in selected African countries. Various immunoinformatics tools have been used to predict T- and B-lymphocyte epitopes. The epitopes were further subjected to multiple evaluations to select epitopes that could elicit a sustained immunological response. The candidate vaccine consisted of seven epitopes, a highly immunogenic adjuvant, an MHC I-targeting domain (MITD), a signal peptide, and linkers. The molecular weight (MW) was predicted to be 223.1 kDa, well above the acceptable threshold of 110 kDa on an excellent vaccine candidate. In addition, the results showed that the candidate vaccine was antigenic, non-allergenic, non-toxic, thermostable, and hydrophilic. The vaccine candidate has good population coverage, with the highest range in East Africa (80.44%) followed by South Africa (77.23%). West Africa and North Africa have 76.65% and 76.13%, respectively, while Central Africa (75.64%) has minimal coverage. Among seven epitopes, no mutations were observed in 100 randomly selected SARS-CoV-2 spike glycoproteins in the study area. Evaluation of the secondary structure of the vaccine constructs revealed a stabilized structure showing 36.44% alpha-helices, 20.45% drawn filaments, and 33.38% random helices. Molecular docking of the TLR4 vaccine showed that the simulated vaccine has a high binding affinity for TLR-4, reflecting its ability to stimulate the innate and adaptive immune response

Effect of Coir Fiber Reinforcement on Properties of Metakaolin-Based Geopolymer Composite

This study explored the use of coir fibers extracted from coconut husks, an agro-waste material that constitutes sanitation and environmental pollution problems, as a reinforcing element in the production of metakaolin-based geopolymer composites with improved properties. A series of sample formulations were produced with varying coir fiber content (0.5, 1.0, 1.5, and 2.0 percent weight of metakaolin powder). The investigation was conducted using a 10 M NaOH alkaline solution with a 0.24 NaOH:Na2SiO3 mass ratio. Samples were cured for 28 days and tested for bulk density, ultrasonic pulse velocity (UPV), and compressive and flexural strength. Microstructural examinations such as X-ray diffraction (XRD), Fourier transform infrared (FTIR) spectroscopy, and scanning electron microscopy (SEM) were also performed on samples. Compressive strength values up to 21.25 N/mm2 at 0.5% fiber content and flexural strength values up to 10.39 N/mm2 at 1% fiber content were achieved in this study. The results obtained showed a decreasing bulk density of geopolymer samples (2113 kg/m3 to 2045 kg/m3) with increasing coir fiber content. The geopolymer samples had UPV values varying from 2315 m/s to 2717 m/s. Coir fiber with 0.5&ndash;1.0% fiber content can be incorporated into metakaolin-based geopolymers to produce eco-friendly composite materials with improved mechanical properties for sustainable development

Development of Sustainable and Eco-Friendly Materials from Termite Hill Soil Stabilized with Cement for Low-Cost Housing in Chad

This paper explores the effects of cement stabilization (5, 10, 15 and 20 wt%) on the structural and mechanical properties (compressive/flexural strengths and fracture toughness) of abandoned termite mound soil. The crystal structures and crystallinity of the constituents were determined using X-ray diffraction (XRD), while the microstructure was characterized via scanning electron microscopy (SEM) and energy dispersive X-ray spectroscopy (EDS). The functional groups were also identified using Fourier transform infra-red spectroscopy (FTIR). The compressive/flexural strengths of the stabilized and un-stabilized termite mound soil were also studied after curing for 7, 14 and 28 days. The fracture toughness mechanism was analyzed with the aid of the R-curve method. Additionally, the underlying deformation and cracking mechanisms are elucidated via in-situ/ex-situ optical and scanning electron microscopy. The stabilized termite mound soil displayed the highest mechanical properties of 13.91 MPa, 10.25 MPa and 3.52 kPa·m1/2 for compressive strength, flexural strength and fracture toughness, respectively. Besides displaying good mechanical properties and being locally available at no cost, renewable and an eco-friendly material, the termite mound soil will contribute to lowering the cost of housing in Sub-Saharan Africa, particularly in Chad

The Effect of Bone Ash on the Physio-Chemical and Mechanical Properties of Clay Ceramic Bricks

Bone ash waste can be used to fabricate clay ceramic bricks, consequently managing their pollution of the environment. This is because bone ash (BA) and clay predominantly consist of calcium and alumina-silicate, respectively, which are components of clay ceramic brick (CCB) materials. This study aims to investigate the effect of bone ash and temperature on the physio-chemical and mechanical properties of CCB. Different percentages of bone ash (5%, 10%, 15%, and 20%) were added to clay and heat treated at temperatures of 100 °C, 300 °C, 600 °C, and 900 °C, and their compressive strengths were measured. Prior to the determination of their mechanical properties, the CCB chemical and phase compositions were characterized using FTIR spectroscopy and X-ray diffraction (XRD). The CCB microstructure was evaluated with scanning electron microscopy (SEM) and the compressive strength was tested. The results suggest that the addition of bone ash (10% and 15%) improves the compressive strength and water absorption properties after heat treatment of CCB at higher temperatures

Effect of Coir Fiber Reinforcement on Properties of Metakaolin-Based Geopolymer Composite

This study explored the use of coir fibers extracted from coconut husks, an agro-waste material that constitutes sanitation and environmental pollution problems, as a reinforcing element in the production of metakaolin-based geopolymer composites with improved properties. A series of sample formulations were produced with varying coir fiber content (0.5, 1.0, 1.5, and 2.0 percent weight of metakaolin powder). The investigation was conducted using a 10 M NaOH alkaline solution with a 0.24 NaOH:Na2SiO3 mass ratio. Samples were cured for 28 days and tested for bulk density, ultrasonic pulse velocity (UPV), and compressive and flexural strength. Microstructural examinations such as X-ray diffraction (XRD), Fourier transform infrared (FTIR) spectroscopy, and scanning electron microscopy (SEM) were also performed on samples. Compressive strength values up to 21.25 N/mm2 at 0.5% fiber content and flexural strength values up to 10.39 N/mm2 at 1% fiber content were achieved in this study. The results obtained showed a decreasing bulk density of geopolymer samples (2113 kg/m3 to 2045 kg/m3) with increasing coir fiber content. The geopolymer samples had UPV values varying from 2315 m/s to 2717 m/s. Coir fiber with 0.5–1.0% fiber content can be incorporated into metakaolin-based geopolymers to produce eco-friendly composite materials with improved mechanical properties for sustainable development