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Comrade Kalu Nnanna Nwonyuku

Federal Inland Revenue Service

Plot 20, Sokode Crescent, Wuse Zone 5

Abuja, 23409

Nigeria

Nnamdi Azikiwe University

SCHOLARLY PAPERS

19

DOWNLOADS
Rank 11,945

SSRN RANKINGS

Top 11,945

in Total Papers Downloads

9,648

TOTAL CITATIONS

10

Scholarly Papers (19)

1.

Behavioral Implications of Management Accounting Practices: A Contemporary Issue in Management Accounting

Number of pages: 45 Posted: 06 Sep 2015
Comrade Kalu Nnanna Nwonyuku
Federal Inland Revenue Service
Downloads 1,705 (25,916)

Abstract:

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Goal congruence, motivation, ethics, management accounting, system, organization, control systems, behavior, performance measurement

2.

Capital Allowance and Companies Income Tax Act in Nigeria

Number of pages: 32 Posted: 13 Aug 2019
Comrade Kalu Nnanna Nwonyuku
Federal Inland Revenue Service
Downloads 1,679 (26,552)
Citation 1

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Capital Allowance, Companies’ Income Tax Act, Qualifying Expenditure, Nigeria

3.

The Role of Internal Auditors in the Management of Nigerian Public Sector Organizations: A Study of National Hospital, Abuja

Number of pages: 22 Posted: 30 Apr 2015
Comrade Kalu Nnanna Nwonyuku
Federal Inland Revenue Service
Downloads 1,678 (26,509)
Citation 1

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Audit, Auditing, Internal Audit, Internal Auditors, Management, Internal Control system, Internal check, External Auditors, Public Sector Organizations

4.

Impact of Guidance and Counseling on Performance of Secondary Schools in Awka South Local Government Area of Anambra State, Nigeria

Number of pages: 49 Posted: 03 Jan 2018
Comrade Kalu Nnanna Nwonyuku
Federal Inland Revenue Service
Downloads 1,269 (40,379)
Citation 1

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guidance and counselling, performance, secondary school, Awka L.G.A.

5.

Corporate Governance and Profitability of Listed Food and Beverages Firms in Nigeria

Number of pages: 75 Posted: 09 Apr 2016
Comrade Kalu Nnanna Nwonyuku
Federal Inland Revenue Service
Downloads 801 (76,888)
Citation 5

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corporate governance, board, profitability, food and beverages, listed firms, Nigeria

6.

Impact of Collaboration Amongst Tax Authorities on Revenue Generation and Service Delivery to Taxpayers in Nigeria

Number of pages: 27 Posted: 19 Sep 2017
Comrade Kalu Nnanna Nwonyuku
Federal Inland Revenue Service
Downloads 400 (183,570)

Abstract:

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Tax, tax authority, collaboration, taxpayers, revenue generation, Nigerian tax system

7.

Corporate Governance Regulation: The Key Factor to Credible Financial Reporting in Nigeria

Number of pages: 46 Posted: 29 Apr 2015
Comrade Kalu Nnanna Nwonyuku
Federal Inland Revenue Service
Downloads 355 (210,353)

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Corporate governance, financial reporting quality, Board of Directors, shareholders, audit committee, regulation and credibility

8.

The Role of Guidance and Counselling in Performance of Post-Primary Education in Nigeria: Regulatory and Theoretical Perspectives

Number of pages: 56 Posted: 12 Feb 2018
Comrade Kalu Nnanna Nwonyuku
Federal Inland Revenue Service
Downloads 329 (229,652)

Abstract:

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guidance and counselling, theories, regulations, post-primary education, Nigeria

9.

Finance Act 2019 and Its Implications in Value Added Tax Administration in Nigeria

Number of pages: 21 Posted: 15 Jun 2020
Comrade Kalu Nnanna Nwonyuku
Federal Inland Revenue Service
Downloads 315 (240,877)
Citation 1

Abstract:

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Finance Act 2019, Value Added Tax Act, tax administration, taxable supplies, Nigeria

10.

Evaluating the Influence of Corporate Governance on Firm Profitability: The Case of Quoted Food and Beverages Companies in Nigeria

Number of pages: 74 Posted: 29 Dec 2016
Comrade Kalu Nnanna Nwonyuku
Federal Inland Revenue Service
Downloads 272 (280,513)
Citation 1

Abstract:

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corporate governance, profitability, food and beverages, Nigeria

11.

VALUE ADDED TAX ACT AND PHARMACEUTICAL PRACTICE IN NIGERIA: THE TAX COMPLIANCE PERSPECTIVE

Number of pages: 22 Posted: 18 Nov 2021
Comrade Kalu Nnanna Nwonyuku
Federal Inland Revenue Service
Downloads 198 (386,064)

Abstract:

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Value Added Tax Act, Pharmaceutical practice, Goods and services, taxable supplies, Nigeria

12.

Deepening Tax Compliance Culture in the Educational Institutions of a Private Character in Anambra State, Nigeria

Number of pages: 40 Posted: 01 Jul 2020
Comrade Kalu Nnanna Nwonyuku
Federal Inland Revenue Service
Downloads 152 (491,334)

Abstract:

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tax, private educational institutions, public character, tax management, Nigeria

13.
Downloads 147 (502,974)

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Manufacturing business, tax authority, non-compliance, tax, Nigeria

14.

Balancing Investment Promotion and Fiscal Responsibility: An Analysis of Nigeria's Economic Development Tax Incentive (EDTI)

Number of pages: 26 Posted: 20 Oct 2025
Comrade Kalu Nnanna Nwonyuku
Federal Inland Revenue Service
Downloads 138 (558,171)

Abstract:

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Economic Development Tax Incentive, Pioneer Status Incentive, Economic Development Tax Credit, Effective Tax Rate, Companies' Income Tax, Fiscal Policy, Nigeria

15.

The Jurisdictional Conundrum of Withholding Tax on Corporate Director Fees in Nigeria: A Statutory and Agency Theory Analysis

Number of pages: 29 Posted: 11 Dec 2025
Comrade Kalu Nnanna Nwonyuku
Federal Inland Revenue Service
Downloads 55 (1,020,567)

Abstract:

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Withholding Tax (WHT), Corporate Director Fees, FIRS, SIRS, Companies Income Tax (CIT), Agency Theory, Tax Jurisdiction, CITA, CAMA

Downloads 36 (1,371,100)

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Accounting Turn, Strategic Architect, Financial Materiality, IFRS S1 & S2, Nigeria Revenue Service (NRS), Petroleum Industry Act (PIA) 2021, Intertemporal Capital Maintenance, National Sovereignty, Legitimacy-Asset Nexus, Frontier Market Integrity

Downloads 17 (1,570,077)

Abstract:

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Accounting Turn, Strategic Architect, Financial Materiality, IFRS S1 & S2, Nigeria Revenue Service (NRS), Petroleum Industry Act (PIA) 2021, Intertemporal Capital Maintenance, National Sovereignty, Legitimacy-Asset Nexus, Frontier Market Integrity

17.

Ring-Fencing Capital Allowances in Nigeria: A Policy Imperative for Targeted Economic Growth

Number of pages: 7 Posted: 03 Oct 2025
Comrade Kalu Nnanna Nwonyuku
Federal Inland Revenue Service
Downloads 48 (1,086,013)

Abstract:

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Ring-fencing, Capital Allowance, Priority Business, Economic Development Incentive, Tax Policy

18.

Protecting Earmarked Revenue: An Analysis of Tax Base Disparity Caused by the Literal Interpretation of the Tertiary Education Tax Act in Nigeria

Number of pages: 23 Posted: 10 Dec 2025
Comrade Kalu Nnanna Nwonyuku
Federal Inland Revenue Service
Downloads 33 (1,290,922)

Abstract:

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Tertiary Education Tax, Balancing Charge, Assessable Profit, Total Statutory Profit, Literal Rule, Purposive Interpretation, Tax Base Harmonization, Nigeria

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Agency Theory, Minority-Shareholder Protection, Internal Value Shifting, Digital Accounting, Corporate Governance, Sustainability Accounting, Transfer Pricing, Fiscal Enforcement, SFEA Model