Kwara State University

Centre for Business Taxation


Our Publications

Our Faculty is actively involved in research and publish in relevant journals. We also publish Books, Reports, Policy Articles and working Papers.



The Centre hosts a multi- and inter-disciplinary research programme, drawing particularly on law, accounting, economics, business and management studies and socio-legal studies. The main focus of research activities addresses three basic questions:

  • What are the effects of taxes on business behaviour?
  • What are the effects of business behaviour on social welfare?
  • How do, and should, governments design and administer business taxes?
  • We also undertake research on a number of other related tax issues.
Our research aims to make an original and substantial contribution to the understanding of these questions. The research uses a variety of techniques, both theoretical and empirical.