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首页> 外文期刊>Universal Journal of Accounting and Finance >Effect of Base Erosion and Profit Shifting on Revenue Generation in Nigeria
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Effect of Base Erosion and Profit Shifting on Revenue Generation in Nigeria

机译：基础侵蚀与利润转移对尼日利亚收入的影响

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This study examined the effect of Base Erosion and Profit Shifting BEPS) on revenue generation in Nigeria. This study employed ex-post facto research design and data were sourced from the CBN Statistical Bulletin of 2017, Security and Exchange Commission (SEC) annual bulletin and the Federal Inland Revenue Services (FIRS) annual reports. Quarterly data were gathered on tax revenue and Gross Domestic Product of Nigeria from 2013-2017. Specifically, data collected on tax revenue were divided into PRE-BEPS (from the third quarter of 2013 to the third quarter of 2015) and POST-BEPS (from the fourth quarter of 2015 to the fourth quarter of 2017). The study covers nine quarters before the introduction of BEPS and nine quarters after the introduction of the BEPS. Data gathered were analyzed via mean, standard deviation, paired t-test and simple linear regression. The findings revealed that there was a positive significant difference between tax revenue generated before and after the introduction of Basic Erosion Profit Sharing (BEPS) in Nigeria to the tune of 0.033 and that ax revenue exerts a significant positive effect on Nigeria's economy to the tune of 10.9030 (p=0.0001<0.05). It was established that BEPS can improve tax revenue in Nigeria. Thus, it was recommended that multinationals and other firms should willingly comply with regulations on tax revenue and transfer pricing. This might increase the revenue pool of the Nigerian government needed for the desired level of growth and development.
机译：本研究检测了基础侵蚀和利润转移BEPS对尼日利亚收入发电的影响。本研究采用了事后研究设计和数据来自2017年的CBN统计公报，安全和交换委员会（SEC）年度公报和联邦内陆税务局（FIRS）年度报告。 2013 - 2017年从税收收入和尼日利亚国内生产总值收集季度数据。具体而言，税收收集的数据分为贝斯前（从2013年第三季度到2015年第三季度）和贝斯后（从2015年第四季度到2017年第四季度）。该研究在引入Beps后引入Beps和九个季度之前占用了九个季度。通过平均值，标准偏差，配对T检验和简单的线性回归分析收集的数据。结果表明，在尼日利亚的基本侵蚀利润共享（BEP）到0.033之前和之后产生的税收收入之间存在积极的显着差异，并且轴收入对尼日利亚经济进行了重大积极影响10.9030（P = 0.0001 <0.05）。建立了BEP可以改善尼日利亚的税收。因此，建议跨国公司和其他公司愿意遵守税收收入和转让定价的规定。这可能会增加尼日利亚政府所需的预期增长和发展所需的收入池。

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