{"id":6646,"date":"2024-04-05T03:37:02","date_gmt":"2024-04-05T03:37:02","guid":{"rendered":"https:\/\/seybold-report.com\/?page_id=6646"},"modified":"2024-04-05T03:45:40","modified_gmt":"2024-04-05T03:45:40","slug":"ogbebor-2","status":"publish","type":"page","link":"https:\/\/seybold-report.com\/index.php\/ogbebor-2\/","title":{"rendered":"Ogbebor"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"6646\" class=\"elementor elementor-6646\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8c7e558 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8c7e558\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a085347\" data-id=\"a085347\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c832820 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c832820\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a8c56b9\" data-id=\"a8c56b9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9af3d1f elementor-widget elementor-widget-text-editor\" data-id=\"9af3d1f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<h5><strong>TITLE:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/strong><\/h5><p><a href=\"https:\/\/seybold-report.com\/\"><strong>Tax Revenue Optimization from Transfer Pricing, Corruption Control and Economic Growth in Nigeria<\/strong><\/a><\/p><p><strong>AUTHORS:\u00a0 \u00a0 \u00a0<\/strong><\/p><p><strong>Ogbebor, Peter I<\/strong><strong>, Lawal, Esther, Adegboyega, Adewale Nurudeen<\/strong><\/p><p><strong>DOI<\/strong>:\u00a0 <a href=\"https:\/\/doi-ojs.org\/10-5110-77-1402\/\">10.5110\/77. 1402\u00a0<\/a> \u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<strong>Page:\u00a0 \u00a005-20<\/strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0<strong>\u00a0Vol:<\/strong> 19\u00a0 \u00a0 <strong>Issue:<\/strong> 04\u00a0 \u00a0<strong>Year:<\/strong> 2024<\/p><p><img decoding=\"async\" class=\"alignnone wp-image-3235\" src=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-300x300.png\" alt=\"creative commons, cc, character-785334.jpg\" width=\"26\" height=\"26\" srcset=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-300x300.png 300w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-1022x1024.png 1022w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-150x150.png 150w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334-768x769.png 768w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/10\/creative-commons-cc-character-785334.png 1278w\" sizes=\"(max-width: 26px) 100vw, 26px\" \/>\u00a0 \u00a0<img decoding=\"async\" class=\"alignnone size-medium wp-image-1242\" src=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-300x14.png\" alt=\"\" width=\"300\" height=\"14\" srcset=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-300x14.png 300w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616-768x36.png 768w, https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/06\/kjk-e1687889230616.png 900w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p><p><strong>ABSTRACT<\/strong><\/p><p>This study examined the effect of Tax Revenue Optimization from Transfer Pricing, Corruption control and Economic Growth in Nigeria from 1986 to 2022. The harmful impacts of multinational corporations\u2019 transfer pricing policies which are detrimental to income tax revenues of developing nations especially countries identified as epic centers of corruption presents a special case; hence, this scenario was examined in the case of Nigeria. The study adopts an ex-post factor research design, utilizing an autoregressive distributed lag modelling and bound testing cointegration as the estimation techniques. The results revealed that transfer pricing (\u03b2= 0.384, p-value = 0.629) showed a non-significant positive effect on GDP. However, the effect of domestic non-oil revenue (\u03b2= 1.356, p-value = 0.029) on GDP was significant, indicating that a 1% increase in domestic non-oil revenue is associated with a substantial increase in GDP. The findings further showed that the interactive effect of transfer pricing and corruption control (\u03b2= 0.524, p-value = 0.474) is not significant on economic growth in Nigeria. Therefore, the study concluded that the interactive effect of transfer pricing and corruption control is not statistically significant to influence economic growth in Nigeria. The study recommended that the policymakers should intensify efforts to combat corruption which will lead to increase in tax revenue from MNCs activities in Nigeria. Strengthening anti-corruption agencies such Economic and Financial Crimes Commission (EFCC), Independent Corrupt Practices Commission, among others can contribute to a healthier economic<\/p><p><strong>\u00a0<\/strong><strong>Keywords:<\/strong><\/p><p>Transfer Pricing<strong>, <\/strong>Economic growth<strong>, <\/strong>Tax Liability<strong>, <\/strong>Trade Openness<strong>, <\/strong>Domestic Non-Oil Revenue<\/p><p><a href=\"#\"><strong>Received<\/strong>:<\/a> 11 March 2024<\/p><p><a href=\"#\"><strong>Accepted:<\/strong><\/a> 26 March 2024<\/p><p><a href=\"#\"> <strong>Published:<\/strong><\/a> 05 April 2024<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d98807 elementor-widget elementor-widget-button\" data-id=\"0d98807\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2024\/04\/Ogbebor.pdf\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-left\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-file-pdf\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"elementor-button-text\">PDF<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b7262f5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b7262f5\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-06a4991\" data-id=\"06a4991\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-db803b8 elementor-widget elementor-widget-image\" data-id=\"db803b8\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/seybold-report.com\/wp-content\/uploads\/2023\/07\/ddds-e1688811920951-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail wp-image-2318\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>TITLE:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Tax Revenue Optimization from Transfer Pricing, Corruption Control and Economic Growth in Nigeria AUTHORS:\u00a0 \u00a0 \u00a0 Ogbebor, Peter I, Lawal, Esther, Adegboyega, Adewale Nurudeen DOI:\u00a0 10.5110\/77. 1402\u00a0 \u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Page:\u00a0 \u00a005-20\u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0Vol: 19\u00a0 \u00a0 Issue: 04\u00a0 \u00a0Year: 2024 \u00a0 \u00a0 ABSTRACT &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/seybold-report.com\/index.php\/ogbebor-2\/\"> <span class=\"screen-reader-text\">Ogbebor<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"class_list":["post-6646","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - 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