Financial and Operational Non-Disclosure and Corporate Tax Compliance in Nigeria: Evidence from the Telecommunications Sector
Main Article Content
Abstract
The telecommunications sector plays a pivotal role in Nigeria’s digital economy and constitutes a major contributor to government revenue. However, increasing concerns have emerged regarding financial and operational non-disclosure practices within the sector and their implications for corporate tax compliance. This study investigates the intersection between non-disclosure practices and corporate tax compliance in Nigeria’s telecommunications industry. Anchored on corporate governance and regulatory compliance theory, the study examines how financial non-disclosure (such as underreported revenues and undocumented related-party transactions) and operational non-disclosure (including unreported data breaches and undisclosed network expansions) affect tax assessment accuracy, audit effectiveness, and compliance outcomes. Using a mixed-methods approach covering the period 2020–2025, the study analyzes regulatory frameworks, audit records, and stakeholder perceptions. The findings are expected to provide policy-relevant insights for harmonizing data protection obligations with tax transparency requirements, thereby strengthening fiscal accountability in Nigeria’s digital economy.
Article Details
Section
Articles
References
Abdulrazaq, M. T. (2005). Nigerian Revenue Law (1st ed.). Malthouse Press.
Adebisi, J., & Gbegi, D. (2013). Effect of tax avoidance and tax evasion on individual income tax administration in Nigeria. American Journal of Humanities and Social Sciences, 2013(1)(3), 125-134, https://doi.org/10.11634/232907811604328
Adediran, S. A., Alade, S. O., & Oshode, A. A. (2013). The impact of tax audit and investigation on revenue generation in Nigeria. European Journal of Business and Management, 5(2), 26-32, https://www.iiste.org/Journals/index.php/EJBM/article/view/8076
Adejumo. (2013). The effects of tax revenue on economic growth in Nigeria (1970-2011). International Journal of Humanities and Social Science Invention, 2(6), 13-28.
Adeniyi, A. G., & Folayan, D. O. (2018). Effects of tax evasion on government revenue generation in Oyo State, Nigeria. European Journal of Accounting, Auditing and Finance Research, 6(1), 76-89, https://eajournals.org/ejaafr/vol-6-issue-1-january-2017/effects-tax-evasion-government-revenue-generation-oyo-state-nigeria/
Adgbonika, J. A. A. (2012). Problem of Individual Income Tax in Nigeria. Ababa Press Ltd.
Aidonojie P. A. and Majekodunmi T A, Adeyemi-Balogun O J, (2023), The Legal Issues Concerning the Operation of Fin-Tech in Nigeria, Jurnal Media Hukum, 30(20), https://doi.org/10.18196/jmh.v30i2.18337
Aidonojie P. A. and O. I. Edetalehn, (2023), ‘A Facile Study of the Statutory Challenges Concerning Customary Practice of Intestate Succession in Nigeria’ Jurnal Hukum Replik, 11(1): 1-11, http://dx.doi.org/10.31000/jhr.v11i1.7552
Aidonojie P. A., (2022), The Societal and Legal Missing Link in Protecting a Girl Child against abuse before and Amidst the Covid-19 Pandemic in Nigeria, Jurnal Hukum UNISSULA, 38(1), 2022, 61-80, http://dx.doi.org/10.26532/jh.v38i1.18412
Aidonojie P. A., Ikubanni O. O. and Okoughae N., (2022), The Prospect, challenges and Legal Issues of Digital Banking in Nigeria, Cogito Multidisciplinary Journal, Vol. 14(3), PP. 186 – 209, https://doi.org/10.15294/ijicle.v4i4.61641
Aidonojie P. A., Ikubanni O. O., Okoughae N. and Ayoedeji A. O., (2021), The challenges and relevance of technology in administration of justice and human security in Nigeria: Amidst the Covid-19 pandemic, Cogito Multidisciplinary Journal, Vol. 13(3), PP. 149 – 170, http://dx.doi.org/10.25216/jhp.12.2.2023.371-408
Aidonojie, P. A. (2023), ‘Voluntary Assets and Income Declaration Scheme a Panacea to Tax Evasion in Edo State, Nigeria’, Administrative And Environmental Law Review, 4(1): 1-20, https://doi.org/10.25041/aelr.v4i1.2822
Aidonojie, P. A., Abacha, W. S., & David, A. (2023). Effectiveness of the Administration of Justice in Nigeria Under the Development of Digital Technologies. Journal of Digital Technologies and Law, 1(4), 1105-1131. https://doi.org/10.21202/jdtl.2023.48
Akwe, J. A. (2014). Impact of non-oil tax revenue on economic growth: The Nigerian perspective. International Journal of Finance and Accounting, 3(5), 303-309, DOI: 10.5923/j.ijfa.20140305.04
Aondover, E. M., Aondover, P. O., Adewale, O. C., Falobi, F., & Maiwada, A. A. (2024). Contextual Issues Surrounding Investigative Journalism in Nigeria. Polit Journal Scientific Journal of Politics, 4(4), 226-239.
Aondover, E. M., Daushe, A. U., Ogunbola, O., & Aondover, P. O. (2025). Media Coverage of Internally Displaced Persons in two Selected Newspapers in Nigeria. Journal of Migration and Health, 100301.
Aondover, E. M., Yar’Adua, S. M., & Aondover, P. O. (2025). Influence of Digital Images on the Propagation of Fake News on Twitter in Russia and Ukraine Crisis. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 8(1), 59-74.
Aondover, P. O., Aondover, E. M., Adewale, O. C., Akin-Odukoya, O. O., & Maradun, L. U. (2024). Media Portrayal of Female Celebrities in the Nigerian Press. Konfrontasi: Jurnal Kultural, Ekonomi dan Perubahan Sosial, 11(4), 259-272.
Ayua, I. A. (1996). The Nigerian Revenue Law. Spectrum Law Publishing Ltd.
Edetalehn O. I., and Aidonojie P. A., (2023). The Innovative concept and Issues Concerning the Non-Custodial Sentence in the Nigerian Criminal Justice System. Journal of Law and Development; 8(2): 243–255, https://doi.org/10.58709/kiujhu.v8i2.1673
Hatfield, M. (2012). Feedback-request-profiling-and-automated-decision-making/ Internal Revenue Service (IRS). Yale Journal of Law & Technology, 17(2), 319-367.
Idahosa, M., Agbale, O., & Aidonojie, P. (2023). The Causes and Legal Implications concerning Assault against Healthcare Providers by Patients or their Relatives in Nigeria. KIU Journal Of Humanities, 7(4), 79-88. https://doi.org/10.58709/kiujhu.v7i4.1558.79-88
Imoisi S. E. and Aidonojie P. A., (2023). Legal and Socio-economic Issues Concerning Black Marketer's Activities of Petroleum Products in Nigeria. Yuridika, 38(2), 61-84, https://doi.org/10.20473/ydk.v38i2.44999
James, A., & Moses, A. (2012). Impact of tax administration on government revenue in a developing economy – A case study of Nigeria. International Journal of Business and Social Science, 2012(3)(8), 20-32, https://www.semanticscholar.org/paper/Impact-of-Tax-Administration-on-Government-Revenue-Abiola-Asiweh/738db9c32721507c749f2c94277eeaf4c7cc8aea
Konstantinos, C., Pantelis, K., & Vangelis, T. (2018). Tax evasion, tax monitoring expenses, and economic growth: An empirical analysis in OECD countries. Empirical Economics, 2018(3), 1-16. https://doi.org/10.1007/s00181-018-1441-8
Maiwada, A. A., Aondover, P. O., Adewale, O. C., Falobi, F., & Onyejelem, T. E. (2025). Public Relations and Media Role in Peace Building in Nigeria. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 8(1), 45-58.
Modugu, K. P., & Alade, S. O. (2013). An appraisal of individual income tax evasion in Nigeria. Asian Economic and Financial Review, 4(1), 33-40, https://archive.aessweb.com/index.php/5002/article/download/1140/1649
Msughter, A. E., Yar’Adua, S. M., & Ogechi, A. P. (2022). Information seeking behavior on Covid-19 vaccine among residents of Fagge Local Government Area of Kano, Nigeria. Journal of Positive School Psychology, 6(9), 2526-2541.
Obidimma, E. O. C., & Nwuzor, D. C. (2022). An appraisal of the problems of tax evasion and avoidance in Nigeria. International Review of Law and Jurisprudence (IRLJ), 2022(4)(1), 151-159, https://www.nigerianjournalsonline.com/index.php/IRLJ/article/view/2519
Ofurum, C. N., Amaefule, L. I., Okonya, B. E., & Amaefule, H. C. (2018). Impact of E–Taxation on Nigeria’s revenue and economic growth: A pre–post analysis. International Journal of Finance and Accounting, 7(2), 19-26, doi:10.5923/j.ijfa.20180702.01
Oladipo, O. A., Iyoha, O. F., Fakile, A. S., Asaleye, A. J., & Eluyela, D. F. (2019). Tax revenue and agricultural performance: Evidence from Nigeria. Problems and Perspectives in Management, 2019(17)(3), 342-349, http://dx.doi.org/10.21511/ppm.17(3).2019.27
Omodero, C. O. (2019). Tax evasion and its consequences on an emerging economy: Nigeria as a focus. Research in World Economy, 10(3), 127-135, http://dx.doi.org/10.5430/rwe.v10n3p127
Oreoluwa, P. A., Vitalis, P. O., Nneka, A. Q., Collins-Dike, J., & Ridwan, M. (2024). Online Harassment of Female Journalist in Lagos State. Polit Journal Scientific Journal of Politics, 4(3), 162-174.
Scarcella, L. (2019). Tax compliance and privacy rights in profiling and automated decision making. Internet Policy Review, 8(4), 23-46, https://doi.org/ 10.14763/2019.4.1422
Vitalis, P. O., Aondover, E. M., Ogunbola, O., Onyejelem, T. E., & Ridwan, M. (2025). Accessing Digital Divide and Implications in Nigeria: The Media Dimension. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 8(1), 1-12.
Vitalis, P. O., Onyejelem, T. E., & Okuneye, A. P. (2023). Understanding advertising in the era of social media. Information System and Smart City, 3(1), 502-502.
Zakariya, I. G., Mansor, M. B., & Abdurrahman, A. P. (2015). Tax evasion and Nigeria tax system: An overview. Research Journal of Finance and Accounting, 2015(6), 17-28, https://www.iiste.org/Journals/index.php/RJFA/article/view/21989
Adebisi, J., & Gbegi, D. (2013). Effect of tax avoidance and tax evasion on individual income tax administration in Nigeria. American Journal of Humanities and Social Sciences, 2013(1)(3), 125-134, https://doi.org/10.11634/232907811604328
Adediran, S. A., Alade, S. O., & Oshode, A. A. (2013). The impact of tax audit and investigation on revenue generation in Nigeria. European Journal of Business and Management, 5(2), 26-32, https://www.iiste.org/Journals/index.php/EJBM/article/view/8076
Adejumo. (2013). The effects of tax revenue on economic growth in Nigeria (1970-2011). International Journal of Humanities and Social Science Invention, 2(6), 13-28.
Adeniyi, A. G., & Folayan, D. O. (2018). Effects of tax evasion on government revenue generation in Oyo State, Nigeria. European Journal of Accounting, Auditing and Finance Research, 6(1), 76-89, https://eajournals.org/ejaafr/vol-6-issue-1-january-2017/effects-tax-evasion-government-revenue-generation-oyo-state-nigeria/
Adgbonika, J. A. A. (2012). Problem of Individual Income Tax in Nigeria. Ababa Press Ltd.
Aidonojie P. A. and Majekodunmi T A, Adeyemi-Balogun O J, (2023), The Legal Issues Concerning the Operation of Fin-Tech in Nigeria, Jurnal Media Hukum, 30(20), https://doi.org/10.18196/jmh.v30i2.18337
Aidonojie P. A. and O. I. Edetalehn, (2023), ‘A Facile Study of the Statutory Challenges Concerning Customary Practice of Intestate Succession in Nigeria’ Jurnal Hukum Replik, 11(1): 1-11, http://dx.doi.org/10.31000/jhr.v11i1.7552
Aidonojie P. A., (2022), The Societal and Legal Missing Link in Protecting a Girl Child against abuse before and Amidst the Covid-19 Pandemic in Nigeria, Jurnal Hukum UNISSULA, 38(1), 2022, 61-80, http://dx.doi.org/10.26532/jh.v38i1.18412
Aidonojie P. A., Ikubanni O. O. and Okoughae N., (2022), The Prospect, challenges and Legal Issues of Digital Banking in Nigeria, Cogito Multidisciplinary Journal, Vol. 14(3), PP. 186 – 209, https://doi.org/10.15294/ijicle.v4i4.61641
Aidonojie P. A., Ikubanni O. O., Okoughae N. and Ayoedeji A. O., (2021), The challenges and relevance of technology in administration of justice and human security in Nigeria: Amidst the Covid-19 pandemic, Cogito Multidisciplinary Journal, Vol. 13(3), PP. 149 – 170, http://dx.doi.org/10.25216/jhp.12.2.2023.371-408
Aidonojie, P. A. (2023), ‘Voluntary Assets and Income Declaration Scheme a Panacea to Tax Evasion in Edo State, Nigeria’, Administrative And Environmental Law Review, 4(1): 1-20, https://doi.org/10.25041/aelr.v4i1.2822
Aidonojie, P. A., Abacha, W. S., & David, A. (2023). Effectiveness of the Administration of Justice in Nigeria Under the Development of Digital Technologies. Journal of Digital Technologies and Law, 1(4), 1105-1131. https://doi.org/10.21202/jdtl.2023.48
Akwe, J. A. (2014). Impact of non-oil tax revenue on economic growth: The Nigerian perspective. International Journal of Finance and Accounting, 3(5), 303-309, DOI: 10.5923/j.ijfa.20140305.04
Aondover, E. M., Aondover, P. O., Adewale, O. C., Falobi, F., & Maiwada, A. A. (2024). Contextual Issues Surrounding Investigative Journalism in Nigeria. Polit Journal Scientific Journal of Politics, 4(4), 226-239.
Aondover, E. M., Daushe, A. U., Ogunbola, O., & Aondover, P. O. (2025). Media Coverage of Internally Displaced Persons in two Selected Newspapers in Nigeria. Journal of Migration and Health, 100301.
Aondover, E. M., Yar’Adua, S. M., & Aondover, P. O. (2025). Influence of Digital Images on the Propagation of Fake News on Twitter in Russia and Ukraine Crisis. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 8(1), 59-74.
Aondover, P. O., Aondover, E. M., Adewale, O. C., Akin-Odukoya, O. O., & Maradun, L. U. (2024). Media Portrayal of Female Celebrities in the Nigerian Press. Konfrontasi: Jurnal Kultural, Ekonomi dan Perubahan Sosial, 11(4), 259-272.
Ayua, I. A. (1996). The Nigerian Revenue Law. Spectrum Law Publishing Ltd.
Edetalehn O. I., and Aidonojie P. A., (2023). The Innovative concept and Issues Concerning the Non-Custodial Sentence in the Nigerian Criminal Justice System. Journal of Law and Development; 8(2): 243–255, https://doi.org/10.58709/kiujhu.v8i2.1673
Hatfield, M. (2012). Feedback-request-profiling-and-automated-decision-making/ Internal Revenue Service (IRS). Yale Journal of Law & Technology, 17(2), 319-367.
Idahosa, M., Agbale, O., & Aidonojie, P. (2023). The Causes and Legal Implications concerning Assault against Healthcare Providers by Patients or their Relatives in Nigeria. KIU Journal Of Humanities, 7(4), 79-88. https://doi.org/10.58709/kiujhu.v7i4.1558.79-88
Imoisi S. E. and Aidonojie P. A., (2023). Legal and Socio-economic Issues Concerning Black Marketer's Activities of Petroleum Products in Nigeria. Yuridika, 38(2), 61-84, https://doi.org/10.20473/ydk.v38i2.44999
James, A., & Moses, A. (2012). Impact of tax administration on government revenue in a developing economy – A case study of Nigeria. International Journal of Business and Social Science, 2012(3)(8), 20-32, https://www.semanticscholar.org/paper/Impact-of-Tax-Administration-on-Government-Revenue-Abiola-Asiweh/738db9c32721507c749f2c94277eeaf4c7cc8aea
Konstantinos, C., Pantelis, K., & Vangelis, T. (2018). Tax evasion, tax monitoring expenses, and economic growth: An empirical analysis in OECD countries. Empirical Economics, 2018(3), 1-16. https://doi.org/10.1007/s00181-018-1441-8
Maiwada, A. A., Aondover, P. O., Adewale, O. C., Falobi, F., & Onyejelem, T. E. (2025). Public Relations and Media Role in Peace Building in Nigeria. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 8(1), 45-58.
Modugu, K. P., & Alade, S. O. (2013). An appraisal of individual income tax evasion in Nigeria. Asian Economic and Financial Review, 4(1), 33-40, https://archive.aessweb.com/index.php/5002/article/download/1140/1649
Msughter, A. E., Yar’Adua, S. M., & Ogechi, A. P. (2022). Information seeking behavior on Covid-19 vaccine among residents of Fagge Local Government Area of Kano, Nigeria. Journal of Positive School Psychology, 6(9), 2526-2541.
Obidimma, E. O. C., & Nwuzor, D. C. (2022). An appraisal of the problems of tax evasion and avoidance in Nigeria. International Review of Law and Jurisprudence (IRLJ), 2022(4)(1), 151-159, https://www.nigerianjournalsonline.com/index.php/IRLJ/article/view/2519
Ofurum, C. N., Amaefule, L. I., Okonya, B. E., & Amaefule, H. C. (2018). Impact of E–Taxation on Nigeria’s revenue and economic growth: A pre–post analysis. International Journal of Finance and Accounting, 7(2), 19-26, doi:10.5923/j.ijfa.20180702.01
Oladipo, O. A., Iyoha, O. F., Fakile, A. S., Asaleye, A. J., & Eluyela, D. F. (2019). Tax revenue and agricultural performance: Evidence from Nigeria. Problems and Perspectives in Management, 2019(17)(3), 342-349, http://dx.doi.org/10.21511/ppm.17(3).2019.27
Omodero, C. O. (2019). Tax evasion and its consequences on an emerging economy: Nigeria as a focus. Research in World Economy, 10(3), 127-135, http://dx.doi.org/10.5430/rwe.v10n3p127
Oreoluwa, P. A., Vitalis, P. O., Nneka, A. Q., Collins-Dike, J., & Ridwan, M. (2024). Online Harassment of Female Journalist in Lagos State. Polit Journal Scientific Journal of Politics, 4(3), 162-174.
Scarcella, L. (2019). Tax compliance and privacy rights in profiling and automated decision making. Internet Policy Review, 8(4), 23-46, https://doi.org/ 10.14763/2019.4.1422
Vitalis, P. O., Aondover, E. M., Ogunbola, O., Onyejelem, T. E., & Ridwan, M. (2025). Accessing Digital Divide and Implications in Nigeria: The Media Dimension. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 8(1), 1-12.
Vitalis, P. O., Onyejelem, T. E., & Okuneye, A. P. (2023). Understanding advertising in the era of social media. Information System and Smart City, 3(1), 502-502.
Zakariya, I. G., Mansor, M. B., & Abdurrahman, A. P. (2015). Tax evasion and Nigeria tax system: An overview. Research Journal of Finance and Accounting, 2015(6), 17-28, https://www.iiste.org/Journals/index.php/RJFA/article/view/21989