https://ijeponline.lingcure.org/index.php/journal SCOPUS.COM International Economic Society Ltd. en-US International journal of economic perspectives 1307-1602 <p>Allows users to: distribute and copy the article; create extracts, abstracts, and other revised versions, adaptations or derivative works of or from an article (such as a translation); include in a collective work (such as an anthology); and text or data mine the article. These uses are permitted even for commercial purposes, provided the user: gives appropriate credit to the author(s) (with a link to the formal publication through the relevant URL ID); includes a link to the license; indicates if changes were made; and does not represent the author(s) as endorsing the adaptation of the article or modify the article in such a way as to damage the authors' honor or reputation. <strong><a href="https://creativecommons.org/share-your-work/cclicenses/#:~:text=CC%20BY,be%20given%20to%20the%20creator." target="_blank" rel="noopener">CC BY</a> </strong></p> https://ijeponline.lingcure.org/index.php/journal/article/view/1375 <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> Amel EL MEHDAOUI Akila RACHEDI Copyright (c) 2026 Amel EL MEHDAOUI, Akila RACHEDI https://creativecommons.org/licenses/by/4.0 2026-08-03 2026-08-03 20 8 836 851 https://ijeponline.lingcure.org/index.php/journal/article/view/1373 <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> CHINEMEREM MIRIAN NGWANGWA Robinson Onuora Ugwoke Obioma V. Ugwoke Amara Priscillia Okoye (Ozoji) Copyright (c) 2026 CHINEMEREM MIRIAN NGWANGWA, Robinson Onuora Ugwoke, Obioma V. Ugwoke, Amara Priscillia Okoye (Ozoji) https://creativecommons.org/licenses/by/4.0 2026-08-14 2026-08-14 20 8 852 863