The study examined the effect of taxation barriers on government's revenue generation in Nigeria. The specific objectives were to determine how the problems of 'lack of reliable tax database/tax automation' and 'prevalence of cash transactions among Small and Medium Enterprises' affect revenue generation. The theoretical frameworks used for the study were: 'the benefit theory' and 'the ability -to-pay theory of taxation'. The study objectives guided the empirical review. The Researchers used the survey approach. Primary data were collected using structured questionnaires, while formulated hypotheses were analyzed using SPSS software. The result of the study showed that problems lack of reliable tax database and the prevalence of cash transactions impede government's internal revenue generation in Nigeria. The study recommended effective tax automation, regular education of tax payers on the benefits of paying tax, training of revenue staff and provision of adequate logistics for efficient tax administration; as some of the measures to ensure improved revenue generation in Nigeria.

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The study investigated the effect of accrual estimates on earnings persistence of listed consumer and industrial goods firms in Nigeria. The study employed the ex post facto research design and was anchored on the Signaling Theory. It proxy accounting estimates (being the independent variable) using depreciation estimates, intangible assets estimates, current tax estimates, and pension liability estimates earnings persistence (the dependent variable) was measured using earnings per share. The study used a sample of 25 out of the 33 listed consumer and industrial goods companies’ in Nigeria. These were purposively selected. The data collected and used for the study was for a period of 7 years from 2013 to 2019. The Panel Multiple Regression Technique was employed in testing the hypotheses formulated. Descriptive and correlational analysis were also carried out. The results indicated that accrual estimates, jointly, was significant in influencing earnings persistence at 5% significant level. The study concluded that accrual manipulations influenced persistence of listed consumer and industrial goods firms. It was also recommended that the provisions of IAS 16 should be followed when estimating depreciation so that it does not affect the way performance is measured. Secondly, since the estimated amount of Intangible assets has significant effect on the earnings persistence of listed firms, they should estimate it with optimality and reasonability since affects the performance. Thirdly, since current tax estimates have significant positive effectson both the earnings persistence in Nigeria, it means that firms should be mindful when estimating current tax, as this could affect the way their performance is measured. And finally it was recommended that pension liabilities also should be estimated using the provisions of IAS 19, since it does not have significant effects on the earnings per share of listed consumer and industrial goods firms in Nigeria.