Annals of Spiru Haret University. Economic Series

8

Authors: Gbadegesin Babatunde ADEYEYE

This study investigates the impact of technology innovation on tax administration in Nigeria. Primary Data were collected through the use of structured questionnaire administered on 219 staffers of Federal Inland Revenue Service (FIRS) to elicit their responses. Descriptive statistics, Analysis of Variance (ANOVA) and Regression Model were used for the data analysis. The R value depicts that the use of information technology accounted for (76.3%) improvement in tax administration in Nigeria. The results strongly support the TPB in predicting the intention of users to adopt electronic tax-filing systems. The results also demonstrate the significant effect that computer self-efficacy has on behavioural intention through perceived ease of use, perceived usefulness, and perceived risk of use. Based on the findings of this study, implications for electronic tax filing are discussed. Finally, conclusion and recommendations were made based on the findings of the study.

11

Authors: Raluca CREȚOIU

Operational management or operations management, as established in many speciality papers, is an area of activity that is particularly important for the successful implementation of business activities and not only. From the point of view of the connections that can be established between this concept and the one regarding the staff management, we note the direct influence that the degree of motivation in the work, the commitment and the connection to the specific values of a certain organizational culture have on the performance of the subsidiary activities of the operations management. Effective operations management implies not only the optimal use of the organization’s resources, but also the engagement of staff through a behaviour whose specific features emphasize responsibility, teamwork, transparency, and commitment to assigned tasks. This article highlights the need for the staff to be connected as well as possible to the organization’s values and objectives; the efficient management of operations within it is closely connected to the level of harmonization between the values and objectives, on the one hand, and the interests and motivation of the employees, on the other hand.

34

Authors: Cordelia Onyinyechi OMODERO

Money supply in every economy is very vital for economic growth and stability. However, the role of revenue distribution in ensuring the success of monetary policies revolving around money supply in Nigeria cannot be over-estimated. The study examines the impact of revenue distribution to the three tiers of government on money supply (MSS) in Nigeria. Time series data used for the study estimation span from 1981-2016 and were obtained from CBN statistical bulletin, 2016 edition and World Bank website. The specific purpose of the study is to establish the extent to which revenue allocation to federal, state, local governments and derivation allowance to the mineral producing states affect money circulating in the Nigerian economy. Ordinary least square method (OLS) was employed with the aid of SPSS version 20 to test the impact of revenue distribution on money supply. The findings reveal that revenue allocation to federal government has a significant positive impact on money supply. Allocation to local government councils has insignificant positive impact on money supply. On the contrary, allocation to states and the derivation allowance to Niger Delta States exert significant negative influence on MSS in Nigeria. The study concludes that revenue allocation to states and derivation allowance contribute to inflation in the country and recommends stringent monetary policies that will determine the percentage of allocated revenue usage by all tiers of government in a particular period to avoid too much money in circulation.