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

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

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