IIARD International Institute of Academic Research and Development

INTERNATIONAL JOURNAL OF SOCIAL SCIENCES AND MANAGEMENT RESEARCH (IJSSMR )

E-ISSN 2545-5303
P-ISSN 2695-2203
VOL. 10 NO. 2 2024
DOI: https://doi.org/10.56201/ijssmr.v10.no2.2024.pg83.98

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Effect of Digital Tax Administration on Nigerian Business Environment: Evidence from Abia State

Ajuonu, Anulika Uche, Anizoba Adaeze Shalom

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Abstract

This study was carried out to examine the effect of digital tax administration on Nigerian business environment; evidence from Abia State. In order to determine the relationship between digital tax administration and Nigerian business environment, the study proxy digital tax administration using digital direct tax assessment and digital road taxes. The study adopted an ex post facto design and data were collected from the National Bureau of Statistics (NBS). Using Wilcoxon statistical test tool, the findings of the study indicate a positive and significant relationship between digital direct tax assessment, digital online road taxes and Nigerian business environment 1% and 5% significant level respectively. Thus, the study concludes that the digital tax administration has positive effect on Nigerian business environment. The study therefore recommended the need for the adoption of digital tax administration which enhances the revenue generation of the state other

keywords:

Digital Tax Administration, Digital Direct Tax Assessment, Digital Road Taxes, Nigerian Business Environment

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References:

Adereti, S., Sanni, M., & Adesina, J. (2011). Value added tax on economic growth of Nigeria.
European journal of Humanities and Social Sciences, 10(1), 456-471.

Afuberoh, D. , and Okoye, E.(2014) The Impact of Taxation on Revenue Generation in Nigeria;
A study of Federal Capital Territory and Selected States. International Journal of Public
Administration and Management Research (1) (PAMR) , 2(2), 22-47.

Ajuonu, Anulika, U.(2022) Online Tax Adoption as an Accountability Tool on the Internally
Generated Revenue in Abia State. Journal of Accounting, Business and Social Sciences
vol 6 number 2 December 2022 ISSN 2672-4235. JABSS

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