Journal of Business Studies and Management Review
Vol. 3 No. 1 (2019): JBSMR Vol. 3 No.1, December 2019

An ASSESSMENT OF E-TAX ADMINISTRATION ON TAX REVENUE IN ONDO STATE, NIGERIA

Oladele Patrick Olajide (Unknown)
Aribaba Foluso Olugbenga (Unknown)
Oladele Rotimi Adekokun (Unknown)
Ahmodu Ahmodu (Unknown)
Olamide Lateef (Unknown)



Article Info

Publish Date
30 Dec 2019

Abstract

The study assessed the impact of e-tax administration on tax revenue in Ondo state internal revenue, Nigeria. The study employed survey research design using primary data sourced from the distribution of a well-structured questionnaire to the staff of the Ondo State Board of Internal Revenue (OSBIR). Data collected were analyzed using descriptive and inferential statistics; through frequency counts, mean scores; and Z-test to test the hypotheses formulated. The study revealed that electronic taxation has significant influence on tax evasion as demonstrated by the calculated Z-test score greater than the Z-table score of (1.96 < 6.44); similarly, it was also shown that electronic-taxation can prevent corrupt practices among some tax administrators as revealed by the Z-table score of (1.96 < 3.08). The study concluded that e-taxation can reduce tax evasion in Nigeria as well as truncate corrupt practices among tax officials in Nigeria. It was recommended that OSBIR embrace e-taxation with urgent deployment of robust Information Technology; and encourage regular training of staff and taxpayers sensitization to facilitate smooth running. This will engender a high level of compliance among taxpayers. Also, e-tax ought to be employed in order to ease the related glitches that swindling stakeholders’ interest.

Copyrights © 2019






Journal Info

Abbrev

jbsmr

Publisher

Subject

Decision Sciences, Operations Research & Management Social Sciences

Description

The aim of the Journal of Business Studies and Management Review (JBSMR)  is to be a unique journal in its provision of extraordinary services like quick and professional correspondence with authors, fair and comprehensive articles’ double-blind peer review, prompt results of reviews by our ...