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Electronic Filing and Value Added Tax Collection Efficient on Stock Market Liquidity in Nigeria

This study examined the Effect of Electronic Filing (E-Filing) Adoption and Value Added Tax (VAT) Collection Efficiency on Stock Market Liquidity in Nigeria over the period 1994 to 2024. Three specific objectives were pursued: to assess the impact of e-filing adoption on stock market liquidity; to evaluate the relationship between VAT collection efficiency and stock market liquidity; and to determine the joint influence of both variables on market performance and investor participation. The study adopted an ex-post facto research design and relied exclusively on secondary time series data span…

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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	International Journal of Research and Innovation in Social Science
Date	2026-01-01
Type	article
Details	openalex authorships.countries:NG,primary topic.subfield.id:3320\|3321\|3308\|1202\|3303\|3312\|2002\|2000\|2003 + local /\bnige
Found at	https://doi.org/10.47772/ijriss.2026.100700465
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7197007576`

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Electronic Filing and Value Added Tax Collection Efficient on Stock Market Liquidity in Nigeria. OpenAlex research, 2026. Vero Archive, record openalex:W7197007576.