{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-3EYWGFK7/10762bda-7391-4d51-87dd-d1884e0d6c68/PDF","dcterms:extent":"344 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-3EYWGFK7/83c71bd1-33ac-4882-bcbe-f72ab19264d7/TEXT","dcterms:extent":"0 KB"}],"edm:TimeSpan":{"@rdf:about":"2009-2026","edm:begin":{"@xml:lang":"en","#text":"2009"},"edm:end":{"@xml:lang":"en","#text":"2026"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-3EYWGFK7","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-THPLMJH3"},{"@xml:lang":"sl","#text":"Economic and business review"}],"dcterms:issued":"2026","dc:creator":["Adebanjo, Seun","Ojedokun, Olatunji Dauda"],"dc:format":[{"@xml:lang":"sl","#text":"letnik:28"},{"@xml:lang":"sl","#text":"številka:iss. 3, article  1"},{"@xml:lang":"sl","#text":"str. 176-191"}],"dc:identifier":["DOI:10.15458/2335-4216.1374","ISSN:2335-4216","COBISSID_HOST:289740547","URN:URN:NBN:SI:doc-3EYWGFK7"],"dc:language":"en","dc:publisher":{"@xml:lang":"sl","#text":"Ekonomska fakulteta"},"dc:subject":[{"@xml:lang":"sl","#text":"davki"},{"@xml:lang":"sl","#text":"legislation"},{"@xml:lang":"sl","#text":"Nigeria"},{"@xml:lang":"sl","#text":"Nigerija"},{"@xml:lang":"sl","#text":"taxes"},{"@xml:lang":"sl","#text":"zakonodaja"}],"dcterms:temporal":{"@rdf:resource":"2009-2026"},"dc:title":{"@xml:lang":"sl","#text":"Nigeria's 2025 Tax Act in comparative perspective| tax rates, compliance, and fiscal space with econometric and machine-learning evidence from Nigeria, South Africa, the United Kingdom, and the United States|"},"dc:description":{"@xml:lang":"sl","#text":"This study compares Nigeria's 2025 Tax Act with regimes in South Africa, the United Kingdom, and the United States using quarterly panel data (2000–2025) and complementary econometric and machine-learning methods. We estimate fixed-effects difference-in-differences, autoregressive distributed lag/cross-sectionally augmented autoregressive distributed lag error-correction models, dynamic panel generalised method of moments, and local projections to identify short- and long-run effects on revenue efficiency, compliance behaviour, and fiscal space. Predictions for VAT/corporate income tax revenues and gaps are generated with Elastic Net, Random Forest, XGBoost, and LightGBM, and heterogeneity is assessed via generalised random forests and doubly robust learners. Results show a significant, durable postreform rise in Nigeria's revenue efficiency, with the strongest gains where enforcement intensity and digitalisation are high; VAT/corporate income tax gaps shrink, and long-run elasticities confirm cointegration with policy fundamentals. Machine-learning models achieve high out-of-sample accuracy and highlight digitalisation, enforcement, VAT productivity, and tax capacity as dominant predictors. Policy implications emphasise pairing rate design with administrative capacity building"},"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:doc-3EYWGFK7","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-3EYWGFK7"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-3EYWGFK7/10762bda-7391-4d51-87dd-d1884e0d6c68/PDF"},"edm:rights":{"@rdf:resource":"http://creativecommons.org/licenses/by-nc-nd/4.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:intermediateProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:dataProvider":{"@xml:lang":"sl","#text":"Univerza v Ljubljani, Ekonomska fakulteta"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:doc-3EYWGFK7/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-3EYWGFK7"}}}}