https://ijeponline.lingcure.org/index.php/journal/issue/feed 2026-08-31T00:00:00+00:00 Editor-In-Chief editor@ijeponline.org Open Journal Systems SCOPUS.COM https://ijeponline.lingcure.org/index.php/journal/article/view/1375 2026-08-03T04:36:19+00:00 Amel EL MEHDAOUI amel.elmehdaoui@ummto.dz Akila RACHEDI amel.elmehdaoui@ummto.dz

<p>This article examines the contribution of training to the success of organizational change within the Algerian oil &amp; gas, SONATRACH. More specifically, it assesses the extent to which training practices support employees in embracing organizational transformations. The research is based on a review of the literature, reinforced by a quantitative empirical study. The data collected through a questionnaire were analyzed using the R software. The results show that training significantly improves employees’ understanding of the vision and objectives of change. However, its influence is applied indirectly with a coherent and complementary set of human resource management practices.</p>

2026-08-03T00:00:00+00:00 Copyright (c) 2026 Amel EL MEHDAOUI, Akila RACHEDI https://ijeponline.lingcure.org/index.php/journal/article/view/1373 2026-08-01T11:07:38+00:00 CHINEMEREM MIRIAN NGWANGWA lilicarie22@gmail.com Robinson Onuora Ugwoke robinson.ugwoke@unn.edu.ng Obioma V. Ugwoke Obioma.ugwoke@unn.edu.ng Amara Priscillia Okoye (Ozoji) amara.okoye@unn.edu.ng

<p>This study examined the effect of five federal tax heads—Company Income Tax (CIT), Value Added Tax (VAT), Petroleum Profit Tax (PPT), Customs and Excise Duties (CED), and Personal Income Tax (PIT)—on Nigeria's economic growth, measured by Gross Domestic Product (GDP) growth rate. An ex-post facto research design was adopted using secondary data obtained from the Federal Inland Revenue Service (FIRS), Central Bank of Nigeria (CBN), National Bureau of Statistics (NBS), and World Bank Development Indicators for the period 2000–2024. Data were analysed using descriptive statistics, unit root and cointegration tests, correlation analysis, and Ordinary Least Squares (OLS) regression. The results showed that Company Income Tax (β = -0.2366; p = 0.030) and Customs and Excise Duties (β = -0.5174; p = 0.0038) had negative and statistically significant effects on GDP growth. Conversely, Value Added Tax (β = 0.3184; p = 0.021) and Petroleum Profit Tax (β = 0.3515; p = 0.0173) exerted positive and statistically significant effects, while Personal Income Tax (β = 0.4478; p = 0.0965) had a positive but statistically insignificant effect. The study recommends reforming corporate and trade taxes, strengthening VAT administration, improving petroleum tax revenue management, and enhancing Personal Income Tax enforcement to promote sustainable economic growth in Nigeria.</p>

2026-08-14T00:00:00+00:00 Copyright (c) 2026 CHINEMEREM MIRIAN NGWANGWA, Robinson Onuora Ugwoke, Obioma V. Ugwoke, Amara Priscillia Okoye (Ozoji)