尼日利亚外国直接投资与税收绩效(1987-2016):恐怖主义效应

A. J. Egwakhe, K. Odunsi
{"title":"尼日利亚外国直接投资与税收绩效(1987-2016):恐怖主义效应","authors":"A. J. Egwakhe, K. Odunsi","doi":"10.17722/IJME.V13I2.587.G240","DOIUrl":null,"url":null,"abstract":"The study argued that terrorism exhibited negative effect on the interaction between   foreign direct investment (FDI) and tax revenue performance in Nigeria from 1987-2016. An econometric model was formulated and hierarchical regression analysis conducted. Jarque-Berra test indicated that the series are normally distributed meaning that the data were robust, appropriate and met goodness of fit standard. The results revealed that the interaction between FDI and Tax revenue performance (-75213.95 and probability 0.000) was negatively moderated by Terrorism with the Adjusted R2 0.9098 and F-stat 95.144. Recommendation was anchored on nationwide security improvement to increase tax returns, tax payment, and foreign investors’ confidence on investment in Nigeria.","PeriodicalId":358741,"journal":{"name":"International Journal of Management Excellence","volume":"150 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Foreign Direct Investment and Tax Revenue Performance in Nigeria (1987-2016): Terrorism-Effect\",\"authors\":\"A. J. Egwakhe, K. Odunsi\",\"doi\":\"10.17722/IJME.V13I2.587.G240\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The study argued that terrorism exhibited negative effect on the interaction between   foreign direct investment (FDI) and tax revenue performance in Nigeria from 1987-2016. An econometric model was formulated and hierarchical regression analysis conducted. Jarque-Berra test indicated that the series are normally distributed meaning that the data were robust, appropriate and met goodness of fit standard. The results revealed that the interaction between FDI and Tax revenue performance (-75213.95 and probability 0.000) was negatively moderated by Terrorism with the Adjusted R2 0.9098 and F-stat 95.144. Recommendation was anchored on nationwide security improvement to increase tax returns, tax payment, and foreign investors’ confidence on investment in Nigeria.\",\"PeriodicalId\":358741,\"journal\":{\"name\":\"International Journal of Management Excellence\",\"volume\":\"150 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-08-14\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Management Excellence\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.17722/IJME.V13I2.587.G240\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Management Excellence","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.17722/IJME.V13I2.587.G240","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1

摘要

该研究认为,恐怖主义对1987-2016年尼日利亚外国直接投资(FDI)与税收绩效之间的相互作用表现出负面影响。建立计量经济模型,并进行层次回归分析。Jarque-Berra检验表明,该系列是正态分布的,这意味着数据是稳健的,适当的,符合拟合优度标准。结果表明,恐怖主义对FDI与税收绩效的交互作用(-75213.95,概率为0.000)有负向调节作用,调整后的R2为0.9098,F-stat为95.144。建议以改善全国安全为基础,以增加纳税申报、纳税和外国投资者对在尼日利亚投资的信心。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Foreign Direct Investment and Tax Revenue Performance in Nigeria (1987-2016): Terrorism-Effect
The study argued that terrorism exhibited negative effect on the interaction between   foreign direct investment (FDI) and tax revenue performance in Nigeria from 1987-2016. An econometric model was formulated and hierarchical regression analysis conducted. Jarque-Berra test indicated that the series are normally distributed meaning that the data were robust, appropriate and met goodness of fit standard. The results revealed that the interaction between FDI and Tax revenue performance (-75213.95 and probability 0.000) was negatively moderated by Terrorism with the Adjusted R2 0.9098 and F-stat 95.144. Recommendation was anchored on nationwide security improvement to increase tax returns, tax payment, and foreign investors’ confidence on investment in Nigeria.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:604180095
Book学术官方微信