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The purpose of this paper is to examine the hierarchical effects of Public Health Responses (PHRs) and fiscal policy measures (FPMs) on the tax morale (TM) of entrepreneurial firms in Nigeria during the COVID-19 pandemic. The theoretical basis for the study is based on social contract theory (SCT) and fiscal exchange theory (FET), which oblige entrepreneurs to pay taxes to the state in return for public goods and social services. Using a cross-sectional survey design, we collected primary data from 177 professional managers of entrepreneurial firms in Nigeria using online questionnaires. The sampled firms were accessed with the support of the Lagos Chamber of Commerce. Data collected at a point in time reflecting respondents’ views on the impact of PHRs and FPMs on TM were analyzed using hierarchical regression analysis. Three estimates emerged from the hierarchical regression analyses. The first estimation suggests that the PHRs have a significant positive effect on the TM of entrepreneurial firms. The second estimate suggests that the FPMs do not have a significant positive effect on the TM of entrepreneurial firms. The third estimation found that the interactive effects of PHRs and FPMs do not have a significant positive effect on the TM of entrepreneurial firms. The study, although modest, contributes to the literature on the entrepreneurial behavior of firms and tax morals in a period of economic uncertainty. The study provides valuable insights and validates the social contract and fiscal exchange theories in the recessionary period.

The causal relationship between entrepreneurial marketing (EM) and organisational performance has produced mixed findings in the developed context. This study examined the impact of EM on the organisational performance of small business enterprises (SBEs) in Yola, a region in Northeast Nigeria grappling with the onslaughts of Boko Haram insurgency. This quantitative research adopted a descriptive survey research design as the most appropriate and relevant strategy, while relying on the primary data. Primary data were collected through structured questionnaire. In the absence of a sample frame in the target population, a sample size of 400 SBEs was selected purposively based on the research eligibility criteria. Out of this sample, 257 SBEs filled and returned the questionnaires. Descriptive statistics, factor analysis and regression analysis were undertaken to analyse the data collected. Based on the four hypotheses tested, the results indicated significant positive impacts of Entrepreneurial Orientation (EO), Market Orientation (MO) and Innovation Orientation (IO) on the organisational performance of SBEs, while Customer Orientation (CO) had an insignificant negative impact. The study concludes that EM practices have a significant positive impact on the overall organisational performance of SBEs in Yola, Nigeria. The study recommends that SBEs’ managers or owners review their implemented entrepreneurship-oriented strategy measures as well as formulate and implement effective ones, place increased emphasis on the CO measure and engage all their employees in EO and CO to increase the effectiveness of EM practice.

Tolling is an age long revenue collection system institutionalised by public authorities for accumulating funds required for roads and bridges construction, maintenance and management. In spite of the merits of tolling as a major source of revenue in Nigeria, it was abruptly abrogated by the government few years ago because of reasons linked to ineffective governance, endemic corruption and lack of probity. The purpose of this paper is to make a case for responsible investment as an alternative funding mechanism for roads-bridges management (RBM) in Nigeria under a Public-Private Partnership (PPP) framework. The paper adopts a discursive approach, relying on government policy documents, journal articles, online resources, working papers and reports on tolling best practices. The numerical and non-numerical data were critically analysed using content analysis enriched by tables and figures. The first finding indicates there are enormous potentials in tolls collection from privately funded roads and bridges for responsible investors in Nigeria under the PPP framework. The second finding identifies eight (8) PPP typologies that could be explored by investors under government’s new tolling policy. The paper concludes that the success of any tolls collection systems depend largely on effectiveness of governance, probity and accountability, which are core elements of responsible investment in the contemporary times