Chapter One — 1.1 Background to the Study

Integrated Reporting Practices has increasingly attracted the attention of researchers, regulators, and practitioners concerned with tax revenue collection. This growing interest reflects the recognition that integrated reporting practices does not operate in isolation, but interacts with a wider set of institutional and market conditions found within Selected Deposit Money Banks in Nigeria.

Selected Deposit Money Banks in Nigeria presents a useful setting for examining this relationship precisely because the conditions there — structural, regulatory, and behavioural — differ from those typically assumed in the broader literature, most of which draws on evidence from more developed economies.

1.2 Statement of the Problem

While integrated reporting practices is widely discussed in policy and industry circles, empirical evidence on its actual effect on tax revenue collection within Selected Deposit Money Banks in Nigeria remains sparse and, in places, contradictory. This lack of localized, rigorous evidence makes it difficult for decision-makers to know with confidence whether current approaches to integrated reporting practices are helping or hindering tax revenue collection — a gap this study sets out to close.

1.3 Objectives of the Study

1. To examine the effect of Integrated Reporting Practices on tax revenue collection in Selected Deposit Money Banks in Nigeria.
2. To assess the extent to which integrated reporting practices influences tax revenue collection within the study area.
3. To identify the challenges associated with integrated reporting practices in relation to tax revenue collection.
4. To recommend strategies for optimizing integrated reporting practices in order to improve tax revenue collection.

1.4 Research Questions

1. What is the effect of integrated reporting practices on tax revenue collection in Selected Deposit Money Banks in Nigeria?
2. To what extent does integrated reporting practices influence tax revenue collection within the study area?
3. What challenges are associated with integrated reporting practices in relation to tax revenue collection?
4. What strategies can be adopted to optimize integrated reporting practices in order to improve tax revenue collection?

1.5 Significance of the Study

Beyond its academic contribution to the field of accounting, this study has practical value for management teams within Selected Deposit Money Banks in Nigeria seeking to understand how integrated reporting practices translates into measurable outcomes around tax revenue collection. It is equally useful to students and future researchers looking for a localized empirical reference on this relationship.

1.6 Scope of the Study

In terms of scope, this study confines itself to Selected Deposit Money Banks in Nigeria, focusing specifically on how integrated reporting practices relates to tax revenue collection within that setting. Findings are interpreted within these boundaries rather than as universal claims applicable to every organization or market.