Introduction Historically, commercial transactions were undertaken with the traditional perception of a market in mind and taxation of these market activities has been a source of government revenue. Global industrialization and efficiency in the factors of production and distribution of goods and service has significantly altered the primordial perception of a market from being a...Read More

The complexity in the governance of corporations has continued to assume greater dimension as a result of the interplay between the directors, management, shareholders and the stakeholders. In Nigeria, corporate governance became a front burner in public discourse after the collapse witnessed in the Nigerian banking sector in the early 2000s. Consequently, industry regulators evolved...Read More