[Adam, P. A. (2014). The impact of Human Capital on Economic growth in Nigeria and Human Resources Development in Africa. Proceedings of the Nigeria Economic Society Annual Conference, Ibadan, 20(3), 199–222.]Search in Google Scholar
[Adeleke, O. B. (2015). The informal sector in Nigeria through the lens of apprenticeship, education, and employment. American Advanced Research in Management, 1(1), 13–20.]Search in Google Scholar
[Adegboyega, A., Olabisi, J., Kajola, S. O., & Asaolu, T. O. (2019). Does leverage affect the financial performance of Nigerian firms? Journal of Economics and Management, 37(3), 5–22. http://doi.org/10.22367/jem.2019.37.0110.22367/jem.2019.37.01]Search in Google Scholar
[Adesoji, A. A., & Chike, F. O. (2016). The effect of internal revenue generation on infrastructural development. Journal of Educational and Social Research, 3(2), 419–428.]Search in Google Scholar
[Adum, S. O. (2018). Burning issues in the Nigeria tax system and tax reforms on revenue generation: Evidence from Rivers state. International Journal of Finance and Accounting, 7(2), 36–44.]Search in Google Scholar
[Ajadi, T. O. (2015). Private Universities in Nigeria: the Challenges Ahead. American Journal of Scientific Research, 7(1), 15–24.]Search in Google Scholar
[Ameyaw, B., Oppong, A., Abruquah, L.A., & Ashley, E. (2016). Informal sector tax compliance issues and the casualty nexus between taxation and economic growth. Scientific Research Publishing, 7(1), 1479–1485.]Search in Google Scholar
[Appah, E., & Eze, G. P. (2014). A Causality Analysis between Tax Audit and Tax Compliance in Nigeria. Journal of Educational and Social Research, 3(4), 49–98.]Search in Google Scholar
[Bhartia, H. L. (2009). Economic growth and indirect tax structure and administration in Nigeria, Journal of Applied Finance and Banking, 16(29), 57–68.]Search in Google Scholar
[Dada, R. A., Adebayo, I. A., & Adeduro, O. A. (2017). An assessment of revenue mobilization in Nigeria local government: Problems and prospects. Archives of Business Research, 5(9), 119–121. https://doi.org/10.14738/abr.59.288510.14738/abr.59.2885]Search in Google Scholar
[David, C. W. (2016). The theory of Petty Trading: The Jamaican Higgler. The Economic Journal, 106(435), 507–518. https://doi.org/10.2307/223526410.2307/2235264]Search in Google Scholar
[Dirisu, A. O. (2016). Production of Coir-fibre Cement Reinforced Roofing Sheets from coconut Coir Fibre, cement, and Sand. NBRRI Information leaflet on Research and Development works.]Search in Google Scholar
[Ebufuro, O., Mienye, E., & Odubo, T.V. (2016). Application of GIS in improving tax revenue from the informal sector in Bayelsa state, Nigeria. International Journal of Scientific and Research Publications, 6(8), 1–7.]Search in Google Scholar
[Enahoro, J., & Olabisi, J. (2014). Tax administration and revenue generation of Lagos state. Archives of Business Research, 4(7), 19–51.]Search in Google Scholar
[Fagbohun, O. O., & Obiyemi, O. (2018). Development of an informal sector and tenement tax monitoring and compliance enforcement using the intelligent based electronic policing system. Advances in Research, 13(1), 2–6. https://doi.org/10.9734/AIR/2018/3804610.9734/AIR/2018/38046]Search in Google Scholar
[Gilson, L., Russell, S., & Buse, K. (2015). The Political Economy of user fees with targeting: Developing equitable health financing policy. Journal of International Development, 7(3), 369–401. https://doi.org/10.1002/jid.338007030510.1002/jid.3380070305]Search in Google Scholar
[Guillermo, B., & Deyve, F. A. (2019). The informal economy and its impact on tax revenues and economic growth: The case of Peru, Latin American and OECD countries (1995–2016), 360 Revista Deciencias Delagestion, 4(4), 128–157. https://doi.org/10.18800/360gestion.201904.00610.18800/360gestion.201904.006]Search in Google Scholar
[Jolaoso, B. A. (2014). A study of the use of Local Building Materials for Low-Cost Housing in Western Nigeria. Conference Paper, Ahmadu Bello University, Zaria.]Search in Google Scholar
[Judge, G. G., Griffiths, W. E., Hill, R. C., Lutkepohl, H., & Lee, T. C. (1985). The theory and practice of Econometrics, (2nd ed.), John Wiley, New York.]Search in Google Scholar
[Kundt, T. C. (2017). Opportunities and challenges for taxing the informal economy and sub-national taxation. Emerging Issues Report, 2(1), 3–15.]Search in Google Scholar
[Musa, B., & Acheampong, A. (2014). Innovative measures adopted by petty traders in dealing with challenges of accessing financial credit in Ghana. Research Gate journal, 5(23), 249–253. https://doi.org/10.6007/IJARBSS/v5-i2/148210.6007/IJARBSS/v5-i2/1482]Search in Google Scholar
[Musa, P., & Ajibade, O. E. (2016). Local government and challenges of revenue allocation in Nigeria: A study of Yewa south local government, Ogun state. Journal of Public Administration, Finance and Law, 10(1), 55–66.]Search in Google Scholar
[Obara, L. C., & Nangih, E. (2017). Taxing the informal sector and revenue generation in developing countries: An empirical investigation from the Rivers state of Nigeria. Journal of Accounting and Financial Management, 3(1), 48–50.]Search in Google Scholar
[Odoemelam, N. (2018). Taxation alternative source of revenue in Nigeria: Domineering evidence of petroleum profit tax. European Journal of Business and Management, 10(20), 42–48.]Search in Google Scholar
[Ofoegbu, G. N., Akwu, D. O., & Oliver, O. (2016). An empirical analysis of the effect of tax revenue on the economic development of Nigeria. International Journal of Asian Social Science, 6(10), 604–608. https://doi.org/10.18488/journal.1/2016.6.10/1.10.604.61310.18488/journal.1/2016.6.10/1.10.604.613]Search in Google Scholar
[Olaniyi, O. O., & Adam, J. A. (2015). Public Expenditure and Human Development in Nigeria, 3rd & 4th eds., Longman Publishing ltd.]Search in Google Scholar
[Oduwole, J., & Sanni, A. (2014). Policy brief on expanding the tax base in the informal sector in Nigeria. A Publication of Civil Society Legislative advocacy, 1–22.]Search in Google Scholar
[Ramot, I., & Ichihashi, M. (2015). The effects of tax structure on economic growth and income inequality. Asian Journal of Research in Banking and Finance, 25(76), 217–233.]Search in Google Scholar
[Scott-Emuakpor, A. (2015). The Evolution of Health care systems in Nigeria: which way forward in the twenty-first century. Niger Med Journal, 5(1), 53–65.]Search in Google Scholar
[Soetan, T. A. (2017). Tax administration and tax revenue generation in Nigeria: Taxpayers perspective. International Journal of Latest Engineering and Management Research, 2(10), 38–40.]Search in Google Scholar
[Udoh, J. E. (2015). Taxing the informal economy in Nigeria: Issues, challenges, and opportunities. International Journal of Business and Social Science, 6(10), 160–169.]Search in Google Scholar
[Wahdan, M., & Leithy, W. (2017). Factors affecting the profitability of commercial banks in Egypt over the last 5 years (2011-2015), International Business Management, 11(2), 342-349]Search in Google Scholar
, , and | Feb 27, 2020