Tax Accounting Practices and Informal Sector Revenue Mobilization: Empirical Evidence from MSMEs in Lagos State, Nigeria (2018–2025)

Ifeoma Mirian Molokwu; Chimezie Ada Uchenu-Ibezim

doi:10.5281/zenodo.20570344

June 6, 2026Open Access

Tax Accounting Practices and Informal Sector Revenue Mobilization: Empirical Evidence from MSMEs in Lagos State, Nigeria (2018–2025)

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Key Points

The aim is to investigate how tax accounting practices affect revenue mobilization in the informal sector, specifically among MSMEs in Lagos State.
Empirical analysis conducted from 2018 to 2025.
Focus on MSMEs operating in the informal sector.
Examination of the relationship between tax accounting practices and revenue generation.
Higher tax accounting practices correlate with increased revenue mobilization among MSMEs.
MSMEs adopting structured tax practices see significant growth in revenue.
Findings suggest potential for improved fiscal health in the informal sector.

Implication

Empirical evidence shows that tax accounting practices enhance revenue mobilization in MSMEs, implying economic growth.

Abstract

Tax Accounting Practices and Informal Sector Revenue Mobilization: Empirical Evidence from MSMEs in Lagos State, Nigeria (2018–2025) Journal: International Journal of Advanced Finance and Accounting Publisher: AIR Journal ISSN: 2765-8457

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Cite This Study

Molokwu et al. (2026) studied this question.

synapsesocial.com/papers/6a265ce5ad53cfb9357c6354 https://doi.org/10.5281/zenodo.20570344

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Tax Accounting Practices and Informal Sector Revenue Mobilization: Empirical Evidence from MSMEs in Lagos State, Nigeria (2018–2025)

Key Points

Implication

Abstract

Discussion

Cite This Study

Tax Accounting Practices and Informal Sector Revenue Mobilization: Empirical Evidence from MSMEs in Lagos State, Nigeria (2018–2025)

Key Points

Implication

Abstract

Discussion

Cite This Study

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