e-Tax Payment System and Revenue Generation in South-South Nigeria

Abstract

The study investigated e-tax payment and revenue generation in south-south Nigeria. The study used the descriptive survey design. The population of the study consisted Board of Internal Revenue in the south-south states in Nigeria. A total of six states exist in south-south Nigeria. From which a sample of 165 were taken using the simple random sampling technique with percentage of 82.6%. Meanwhile the instrument of the study was the questionnaire which formed the medium of data collection from the respondents. The instruments were validated by experts of research in the Department of Accounting and were tested for reliability using Cronbach alpha test which showed a reliability of 0.72. and was considered reliable for the study. The data collected were analyzed using regressing analysis, the finding shows that there is positively significant effect of e-tax payment on revenue generation in south-south Nigeria; e-tax payment system positively significant effect controls on tax evasion and revenue generation in the south-south Nigeria and there is positively significant interrelationship between e-tax payment, administration and control on evasion and revenue generation in south-south Nigeria. Recommendations were made based on the findings among which that e-tax payment administration and tax evasion are very important subject when it comes to government revenue generation. There should be public enlightenment on tax laws should be reviewed to reflect some level of punishment should be melted out for tax evaders.

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