This study is carried out to investigate the effectiveness of Taxpayer Identification Number (TIN) in combating tax evasion in Nigeria (case study of Akwa Ibom State board of internal revenue). In this study, a comparative analysis is carried out to ascertain internally generated revenue of Akwa Ibom State pre and post introduction of Tax Identification Number (TIN). The dependent variable for this study is total revenue before tax and total revenue after tax while the independent variables used in this study is the internally generated revenue before and after introduction of (TIN). Data for this study were sourced from secondary sources, the budget estimates of Akwa Ibom Stae Government serves as the source of data. The result elicited form this study revealed that the introduction of tax payer identification number (TIN) had a significant positive effect on total revenue realized by Akwa Ibom State board of internal revenue, while an insignificant relationship was recorded before the advent of tax payer identification number (TIN), suggesting that (TIN) has reduced tax evasion in Akwa Ibom State. Put differently, the result revealed that TIN had positive effect in combating tax evasion in Akwa Ibom State during the period under review. This study recommends that holistic tax education should be carried out in order to keep the teeming taxpayers abreast of Taxpayer Identification Number programme in the state. Such as the benefit they can derive from registration for the taxpayer identification programme.

Keywords: Tax identification number, internally generated revenue, tax evasion, Akwa Ibom State, Budget estimates, ARDL.

The concept of microinsurance is becoming more popular in developing countries and the requirement for financial services for the poor has become universally acknowledged. This study examines the microinsurance research landscape by conducting a bibliomatric analysis of the field by examining 305 publications between 1999 and 2022 in Scopus. The significant contribution of this study includes a detailed analysis of the most influential authors, journals, countries, and institutions in microinsurance. Also, this study contributes by explaining the conceptual structure of the microinsurance literature using keyword co-occurrence analysis and the thematic map of microinsurance research. The article also identifies the gap in the existing literature by offering new ideas for further study.

Keywords: Microinsurance, Bibliometric analysis, Biblioshiny, R-package, Scopus,

This study’s main goal is to determine the effect that specific macroeconomic factors have on the amount of foreign direct investment (FDI) flowing into Nigeria. This study adopted the ex-post facto research design. Exchange rate, inflation rate, monetary policy rate, and gross domestic product growth rate are the macroeconomic variables used in this study. The repressors were these variables. The quantity of inflow between 1986 and 2020 was made up of FDI. The dependent variable chosen was FDI. Because the model variables were integrated in a mixed order of both level and first difference, this study used the Autoregressive Distributed Lag (ARDL) technique. The selected macroeconomic variables and FDI were bound by a long-run connection, according to the results of the ARDL bounds test for cointegration. The calculated short-run coefficients showed that GDP growth rate and monetary policy rate were the primary macroeconomic variables that considerably increased FDI inflow in Nigeria, whereas inflation and exchange rate were the major macroeconomic variables that significantly decreased FDI inflow. Long-term, the GDP growth rate and exchange rate had a beneficial influence on FDI influx whereas the monetary policy rate had a large and negative effect. According to these empirical findings, the researcher advises Nigeria’s monetary authorities to support strong GDP growth, exchange rate stability, and efficient monetary policy rates in order to draw FDI into the country and create efficient foreign exchange policies that will draw in foreign investors.

Keywords: FDI, macroeconomic variables, economic size, exchange rate, inflation, monetary policy rate

Analyzing the Impact of Economic Growth, Minimum Wage, and Human Development Index on Unemployment in India during the Post-Reform Period (1990-2021), this study aims to examine the relationship between economic growth, minimum wage, and the Human Development Index (HDI) as independent variables, and the unemployment rate as the dependent variable in India. By employing quantitative techniques and utilizing secondary data, we investigate the short and long-term effects of these variables on unemployment. We employed the Vector Error Correction Model (VECM) as the analytical tool and focused on the post-reform period, spanning from 1990 to 2021. Economic growth, minimum wage, and HDI were identified as the key factors influencing the unemployment rate. The findings revealed a significant and positive impact of economic growth on the unemployment rate, both in the short and long term. On the other hand, the minimum wage variable exhibited a negative impact, albeit statistically insignificant, on the unemployment rate in the short term. Similarly, the HDI variable showed an insignificant impact on the unemployment rate in the long term. These results provide valuable insights for the government, suggesting that addressing the issue of unemployment in India requires a comprehensive approach that combines economic and social strategies. By leveraging the positive effects of economic growth and considering appropriate measures related to minimum wage and human development, policymakers can effectively tackle the challenge of unemployment in the country.

Keywords: unemployment rate, economic growth; minimum wage; human development index; vector error correction model.

JEL Classification: C22; C32; J64.

This paper examines a two-stage Cournot duopoly model in which two firms coexist with each other. In the first stage, each firm simultaneously and independently decides the degree of common ownership. In the second stage, after observing the rival’s decision in the first stage, each firm simultaneously and independently chooses its output level. There is no possibility of entry or exit. This paper considers both cases of substitute and complementary goods. The paper shows that the degrees of common ownership are positive at the equilibrium solutions of the two duopoly cases. Furthermore, the paper compares the equilibrium outcomes of the two duopoly cases, and shows that the equilibrium profits of the complementary goods duopoly game are higher than those of the substitute goods duopoly game. As a result of this analysis, the paper finds that partial cooperation between the firms is more profitable in the complementary goods duopoly game than in the substitute goods duopoly game.

Keywords: Complementary goods, partially cooperating firms, quantity competition, substitute goods

JEL classification: C72; D21

Electronic National Agriculture Market (e-NAM) was a digital trading platform for agricultural commodities in India. The market facilitates farmers, traders, and buyers with digital trading in commodities within the country. This market helps in better price finding and provides facilities for the smooth marketing of agricultural products. e-NAM aims to improve the digital marketing aspect of the agriculture sector with one license for the entire state and a single point levy, an entire state becomes a market, and the market fragmentation within the same state gets repealed. It will enhance the supply chain of commodities and diminishes wastage. As per the government of India reports, said 1,000 mandis had been integrated with the e-NAM in 21 states and Union Territories so far, with 1.69 crore farmers enlisted on it, and added 1,000 mandis would be connected with this digital medium the analysis revealed that 1.55 lakh traders have enlisted on the e-NAM platform, where trade volume of 4.13 crore tonnes of majority commodities and 3.68 crore coconuts and bamboos worth Rs ₹1.22 lakh crore had been recorded. Direct payment to farmers has also been encouraged on this platform. The Indian Government, in Budget 2021, has announced that 1,000 more mandis will be integrated with e-Nam in 2021-22, further amplifying the wholesale markets. According to the Ministry, the e-Nam is not just a scheme but a voyage that aims to benefit the last-mile farmer and recast how they sell their Agri produce digitally all over India. In this article, the secondary data collected from the various departments of the Indian Government are analyzed by using forecasting analysis, percentage analysis, rank analysis, and the growth rate for the number of integrated markets and funds released under the electronic National Agriculture Markets (e-Nam), and the performance of the e-Nam in India.

Keywords: Digital, Marketing, Agricultural, Products, e-Nam, Trade, Polices