Small and medium-sized enterprises (SMEs) constitute the majority of businesses in emerging economies. However, tax authorities find it challenging to trace SMEs, which results in continuous tax non-compliance. Enforced ...

There has been an increase in environmental issues across national and international boundaries over the past few decades, with a long history in the Nigerian petroleum industry. The petroleum industry is among the leading ...

The aim of this study was to develop a carbon pricing strategy to accelerate decarbonisation in the mining sector. A qualitative study was conducted to draw policy lessons from comparative analysis of the carbon tax policy ...