References
Adebayo, A., & Onuoha, C. (2022). Compliance costs and tax remittance in Nigeria: The SME perspective. Journal of Economic Policy, 18(3), 45-58. https://doi.org/10.1080/xyz.2019.092345 Adebisi, J. F., & Gbegi, D. O. (2019). Impact of taxpayers’ education on tax compliance in Nigeria. Journal of Taxation and Economic Development, 18(2), 23-34. Adebisi, J. F., & Gbegi, D. O. (2020). Impact of tax education on tax compliance among SMEs in Lagos State, Nigeria. Journal of Taxation Studies, 12(4), 45-59. Adeoye, T. (2019). Tax rates and their impact on tax compliance in Nigeria. International Journal of Taxation Studies, 11(4), 210-225. Adesola, O., & Ogunleye, A. (2019). Navigating Nigeria’s complex tax system: Challenges and solutions. Nigerian Tax Journal, 15(2), 22-34. https://doi.org/10.1080/xyz.2019 .092345 Adetunji, A., & Olalekan, A. (2022). The effect of digital tax systems on revenue collection in collection in Nigeria: A case study of tax-pro-max. International Journal of Public Administration and Policy, 17(1), 112-127. Adetunji, A., & Oluwadamilola, B. (2022). The impact of Taxpro-Max on tax remittances in Taraba State. Journal of Taxation and Economic Development, 15(2), 123-137. Afolabi, T. (2021). Enhancing tax compliance through public awareness: The Nigerian experience. African Tax Review, 10(1), 67-79. https://doi/org/10.1080/xyz.2021. 011223 Akinyemi, O. (2021). Digital infrastructure and tax remittances: Evaluating Nigeria’s e-tax system. Journal of Public Administration and Governance, 9(2), 98-112. https://doi.org/10.5296/jpag.v912.15889 Alm, J., Jackson, B. R., & McKee, M. (2020). Getting the word out: Enforcement dissemination and compliance behavior. National Tax Journal, 73(1), 101-124. https://doi.org/10.17310/ntj.2020.1.05 Ajzen, I. (1991). The theory of planned behaviour. Organizational Behaviour and Human Decision Processes, 50(2), 179-211. Bello, M., & Usman, K. (2020). Taxpayers’ population and tax compliance: The moderating Role of TaxPro-Max in Nigeria. African Journal of Economic Policy, 14(1), 98- 113. Bird, R. M., & Zolt, E. M. (2018). Technology and taxation in developing countries: From hand to mouse. Journal of Tax Research, 16(3), 441-470. https://doi.org/10.2139 /ssrn.3275808. Brown, L. (2019). Taxation principles and policies. Financial Press Che-Azmi, A. A., & Kamarulzaman, Y.(2014). Adoption of tax E-filing: A conceptual paper. African Journal of BusinessManagement, 10(1), 599-603 Chijioke, N. O., Leonard, I. A., Bossco, E. O., & Amaefule, H. C. (2018). Impact of on Nigeria’s revenue and economic growth: A pre – Post Analysis, International Journal of Finance and Accounting, 7(2), 19-26. Eze, A. C., & Nwankwo, S. O. (2019). Moderating role of taxpayer awareness in adoption of Digital tax systems in Nigeria. Nigerian Journal of Economic and Financial Research, 5(2), 78-95 Eze, N., & Okoye, C. (2020). The elasticity of tax revenue to tax rates in the era of TaxPro- Max. Nigerian Journal of Public Finance, 9(3), 45-60 Ezeoha, A. E. (2019).Enforcement inconsistency and tax compliance in Nigeria. International Journal of Business and Social Science, 10(5), 85-92. https://doi.org/10.30845/ijbss.v v10n5a8 Federal Inland Revenue Service (FIRS). (2021). Tax-Pro-Max: A new way of tax administrati -on in Nigeria. Retrieved from https://www.firs.gov.ng/taxpro-max. Federal Inland Revenue Service (FIRS). (2022). Annual report on tax collection and admini- stration in Nigeria. Abuja: FIRS. Fjelstad, O. H., & Heggstad, K. K. (2018). The tax systems in Mozambique, Tanzania, and Zambia: Capacity and constraints. CMI Report, 1(2018), 1-72. Ibrahim, S., Mohammed, A., & Yusuf, L. (2021). Population density and tax remittance: Evaluating the impact of Tax-Pro-Max. Journal of Urban Economics, 22(2),167- 184. Kirchler, E., & Wahl, I. (2019). Tax compliance and its motivational antecedents: Psycholog- Perspectives and recent developments. Journal of Economic Psychology, 74, 1021 91. https://doi.org/10.1016/j.joep.2018.04.004 Loo, E. C., Evans, C., & McKerchar, M. (2019). Challenges in understanding and managing Tax compliance behavior of SMEs in Malaysia. Journal of Tax Administration, 5(1), 100-116 Ojo, F., & Akande, T. (2021). Evaluating the effectiveness of TaxPro-Max in enhancing tax compliance in Nigeria. West African Journal of Public Administration, 18(1), 77-94. Okafor,C., & Eke, P.(2020). Tackling tax evasion in N Olawale, F., Ayodeji, O., & Oluwaseun, A. (2022). Barriers to tax compliance in developing countries: The Nigerian experience. International Journal of Economics and Financial Issues, 12(3), 78-85. https://doi.org/10.32479/ijefi.12345. Olawale, L. (2021). The role of digital tax systems in enhancing tax compliance in Nigeria. African Journal of Economic Policy, 28(3), 77-90. Olawale, T. (2020). Bureaucratic inefficiencies in tax administration: The Nigerian perspecti- ve. Nigerian Journal of Taxation, 12(1), 56-70. Oreku, G. S. (2021). Application of digital technology in enhancing tax revenue collection: The case of micro businesses in Tanzania. Journal of Tax Reform, 7(2), 173-192. https://doi.org/10.15826/jtr.2021.7.2.097. Osibanjo, Y., & Ojo, M. (2018). Corruption in tax administration: Challenges and solutions. African Journal of Economic and Management Studies, 9(2), 187-199. https://doi.org/10.org/10.1108/AJEMS-02-2018-0024 Pascale E. Augustine, D., & Paymaster, F. B. (2023). Effect of Tax-Pro-Max adoption on Federal Inland Revenue Service. International Journal of Accounting, Economics and Management, 8(2), 3482-4916. Saad, N. (2019). Tax knowledge, tax complexity and tax compliance: Taxpayers’ view. Journal of Accounting and Taxation, 11(2), 46-57. Smith, A. (2020). The impact of tax rates on economic growth. Financial Insights. Smith, J. (2020). Public finance and taxation. Economic Studies Press