References
Abdulrazaq, M. T. (1993). Principles and practice of Nigerian tax planning and management. Ilorin: Batay Publications Limited Abiola, J. & Asiweh, M. (2012). Impact of tax administration on government revenue in a developing economy: Case study of Nigeria. International Journal of Business and Social Science, 3(8), 99-113 Amiram, D., Bauer, A. M., & Frank, M. M. (2013). Corporate tax avoidance and managerial incentives generated by shareholder dividend tax policy. Paper presented at UNC Tax Symposium, Ben Gurion University, Harvard University, the University of Rochester, Tsinghua University, the American Accounting Association Annual Meeting, the American Taxation Association Mid-Year Meeting, the CAAA Annual Conference and the European Accounting Association Annual Congress. 1-58. Atagboro, E. (2021). Leakages of internally generated revenue in Bayelsa State: the role of the civil servant. A public lecture delivered at Trade Union Congress of Nigeria (TUCN), Bayelsa Chapter, Alamieyeseigha Banquet Hall, Government House, Bayelsa State, 7 th December, 2021. Atagboro, E. & Ihenyen, C. J. (2022). Permissive and incidental levies revenue generation and local government growth and development in Bayelsa State. International Journal of Advanced Multidisciplinary Research and Studies, 2(2), 448-456. Atagboro, E. & Ogiriki, T. (2022). Effect of mobilisation dynamics on local government permissive and incidental levies revenue generation in Bayelsa State. Scientific Research Journal of Economics and Business Management, 2(4), 39-48. Central Bank of Nigeria (2017). Guidelines for the payment of all forms of taxes at all levels of government. Abuja: Banking and Payment System Department Che-Azmi, A. A. & Kamarulzaman, Y. (2014). Adoption of tax e-filing: A conceptual paper. African Journal of Business Management, 4(2), 589-599. Dennis, A. & Okoye, E. I. (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, 2(2), 22-47 Enahoro, J. A. & Olabisi, J. (2012). Tax administration and revenue generation of Lagos State Government, Nigeria. Research Journal of Finance and Accounting, 3(5), 133-139 Eneojo, S. S. & Gabriel, T. (2014). Taxation and revenue generation: an empirical investigation of selected states in Nigeria. Journal of Poverty, Investment and Development. 4(1), 102-115. Eneojo, S. S. & Tyokoso, G. (2014). Taxation and revenue generation: An empirical investigation of selected states in Nigeria. Journal of Poverty, Investment and Development, 4(2014), 102-114 Federal Inland Revenue Service. (2012). A comprehensive tax history in Nigeria. Ibadan: Safari Publishers Limited Kawor, S. & Kportorgbi, H.K. (2014). Effect of tax planning on firms market performance: Evidence from listed firms in Ghana. International Journal of Economics and Finance, 6(3), 162-168. McLure, C. E. Jr. (2015). Taxation. Britannica. Available online[Accessed 21/02/2019] Monica, F. W., Makokha E.N. & Namusonge, G.S. (2017). Effects of electronic tax system on tax collection efficiency in domestic taxes department of Kenya revenue authority (KRA) Rift Valley Region. European Journal of Business and Management, 9(17), 51-19 Ogoun, S., & Atagboro, E. (2019). Effect of permissive and incidental levies income on attainment of the purpose of being of the third tier of government in Nigeria. ACCOUNTING FRONTIER: The Official Journal of Nigerian Accounting Association (NAA), 21(1), 6. Ogoun, S., & Atagboro, E. (2020). Permissive and incidental levies mobilisation dynamics and third tier income generation: a pragmatic survey. Niger Delta Journal of Management Sciences, 1(1), 34-49. Okunowo A. O. (2015). FIRS introduces e-filing tax system in Nigeria. Available online at https://www.linkedin.com/pulse/firs- introduces-e-filing-tax-system-nigeria- okunowo-a-obafemi/ [Accessed 5-11-2018] Owino, H. O., Otieno, S. & Odoyo, F. S. (2017). Influence of information and communication technology on revenue collection in county governments in Kenya: A comparative study of Migori and Homa Bay county governments. International Journal of Recent Research in Commerce Economics and Management, 4(1), 66-96 Oyeyemi, O. G. & Babatunde, O. A. (2016). Tax planning and financial performance of Nigerian manufacturing companies. International Journal of Advanced Academic Research in Social and Management Sciences, 2(7), 64-79.
