International Journal of Finance and Banking Research

Volume 7, Issue 1, February 2021

  • The Woebegone State of Companies Income Tax in Nigeria: Evidence from Widespread Tax Avoidance by Profitable Listed Companies

    Saratu Lassa Jim-Suleiman, Adzor Ibiamke

    Issue: Volume 7, Issue 1, February 2021
    Pages: 1-8
    Received: Nov. 08, 2020
    Accepted: Jan. 13, 2021
    Published: Mar. 10, 2021
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    Abstract: Profitable companies are expected to pay a 30% companies income tax on their profits earned in Nigeria. However, many companies in Nigeria pay far less due to their application of tax avoidance strategies. This paper report how profitable companies in Nigeria are able to successfully employed the loopholes in the Nigerian tax system to significantl... Show More
  • Determinants of Smallholder Farmers Participation in Formal Credit and Challenges Faced by Institutions: The Case of Mojana Wodera District, Amhara Region, Ethiopia

    Woleteyes Mamuye

    Issue: Volume 7, Issue 1, February 2021
    Pages: 9-20
    Received: Dec. 28, 2020
    Accepted: Jan. 20, 2021
    Published: Mar. 10, 2021
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    Abstract: Agricultural finance for smallholder farmers is critical for the growth and development of agricultural sector. Despite the increasing number of formal financial institutions penetrating in rural areas of Ethiopia, access to credit among the majority of agricultural households remains limited. To ensure that appropriate strategies are designed for ... Show More
  • School Banking, Its Trend and Nexus with Profitability in Bangladesh

    Md. Abdullah Al Mamun

    Issue: Volume 7, Issue 1, February 2021
    Pages: 21-28
    Received: Feb. 03, 2021
    Accepted: Feb. 15, 2021
    Published: Mar. 10, 2021
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    Abstract: This work attempts to observe the current state of school banking, its trend and its association with profitability. Data from secondary sources have been collected for the period of 10-years from 2011 to 2020 to achieve the goals. The data have been collected, tabulated, categorized, coordinated and performed the relevant calculation of to fulfill... Show More