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  • 标题:Revenue Generation and Transparecy in Nigeria Oil and Gas Industry:[Position of Nigeria Extractive Industries Transparency Initiative (Neiti)]
  • 本地全文:下载
  • 作者:Oladele Rotimi ; Aderemi Adetunji Abdul-Azeez
  • 期刊名称:Research Journal of Finance and Accounting
  • 印刷版ISSN:2222-1697
  • 出版年度:2013
  • 卷号:4
  • 期号:6
  • 页码:99-114
  • 语种:English
  • 出版社:The International Institute for Science, Technology and Education (IISTE)
  • 摘要:This study examines the impact of Nigeria Extractive Industries Transparency Initiative (NEITI) in promoting revenue transparency in the oil and gas industry. One of the earliest challenges with revenue generated from the oil and gas industry in Nigeria is how revenue is paid by oil companies and collected by regulatory bodies without misappropriating the funds, and since government spending is one of the major influences of the level of economic activity, as government survival is largely dependent on the revenue realized from oil and gas sector. This study perceives transparency as a means of ensuring accountability in revenue generation in the Nigeria oil and gas industry using Nigeria Extractive Industries Transparency Initiative (NEITI) as a case study. The study will serve as a useful document for a wide range of stakeholders including government (all tiers), policy makers, and civil society. The researcher concluded that the revenue collecting agents of government should be pragmatic and objective in their revenue drive to ensure sustainable revenue generation, also enjoying NEITI to double its effort to improve transparency in the oil and gas industries.
  • 关键词:NEITI; Transparency; Oil and gas; Revenue Generation; Audit and Accountability
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