Vol. 16 No. 4 (2026)

Published: 2026-07-01

Articles

  • The Effects of Tax Waivers, Concessionary Tax Rates, Tax Holidays, Tax Exemptions, and Free Zone Industries on Economic Growth

    Justice Iddrisu Lambon, Evans O. N. D. Ocansey
    1-12
    DOI: https://doi.org/10.32479/ijefi.22762

  • Comparative Export Competitiveness of Green Beans and Instant Coffee: Evidence from Vietnam and China

    Hong Chen, Thanh Lam Pham
    13-22
    DOI: https://doi.org/10.32479/ijefi.23654

  • Trends and Growth Potential of the Attractiveness of African Countries to Chinese Foreign Direct Investment

    Abson Chompolola, Mary Lucia Mbithi, Joseph Onjala
    23-31
    DOI: https://doi.org/10.32479/ijefi.23664

  • Externalities from Private Pensions in the Spanish Income Tax

    Asunción Arner Guerre
    32-41
    DOI: https://doi.org/10.32479/ijefi.23771

  • Modelling the Determinants of Tax Compliance Behavior in Ghana: The Moderating Role of Attitude Towards Tax, and Tax Environment

    Christoph Kweku Tefuttor, Randolph Nsor-Ambala, Regina Onumah, Juliet Agbeibor
    42-52
    DOI: https://doi.org/10.32479/ijefi.22922

  • International Regulation and Bank Performance: A Bibliometric Analysis

    Hajar Bassim Elidrissi, Said El Bouazizi
    53-64
    DOI: https://doi.org/10.32479/ijefi.23688

  • How African Firms Choose Their Auditors: Evidence from Organisational Complexity and Ownership Structures in Cameroon

    Michael Forzeh Fossung, Wamba Berthelo Kueda, Martin Ngassa
    65-76
    DOI: https://doi.org/10.32479/ijefi.23835

  • Determinants of Tax Compliance in Windhoek Namibia

    Wilkka Natangwe Iileka, Leward Jeke, Henry Muleya, Robson Manenge, Sanderson Abel
    77-85
    DOI: https://doi.org/10.32479/ijefi.23613

  • Assessing the Impact of Institutional Risk Management on Crop Productivity: Investigating the Moderating Influence of Human Resource Risk Management Practices

    Dexter Senanu Kofi Hewlett , Kojo A. Essel-Mensah , Evans Tee, Lawrence Asare Boadi, Vivian Esumanba Sampson
    86-93
    DOI: https://doi.org/10.32479/ijefi.23708

  • From Sectoral Insights to Stock-Level Networks: Unveiling the Casablanca Stock Exchange Micro-Structure

    Younes Berouaga, Mustapha Bouchekourte, Cherif El Msiyah, Jaouad Madkour
    94-107
    DOI: https://doi.org/10.32479/ijefi.23288

  • Transition Matrix Instability and Credit Risk

    Lodewikus Jacobus Basson, Gary van Vuuren
    108-117
    DOI: https://doi.org/10.32479/ijefi.24251

  • Measuring and Explaining X-Efficiency in the Saudi Banking Sector: Evidence from Data Envelopment Analysis

    Bandar M Abdullah
    118-123
    DOI: https://doi.org/10.32479/ijefi.24175

  • Determinants of Non-Performing Loans in Cambodia

    Sheng Chen Ke, Soun Hong
    124-132
    DOI: https://doi.org/10.32479/ijefi.24244