Arts and Social Sciences Journal

Department of Public Administration and Local Government, University of Nigeria, Nsukka 410105, Enugu, Nigeria

Publications

• Research Article   
  Electronic Taxation and Improved Tax Compliance: The Case of Tax Evasion and Avoidance in Enugu State, Nigeria
  Author(s): Edward A. Egbara, Henry I. Ofodu* and Ifeyinwa U. Egbara
  
  This study examined the issue of e-taxation and improved tax compliance: the case of tax evasion and avoidance in Enugu State, Nigeria. The study focused on two specific objectives. It examined how e-taxation has reduced tax evasion in Nigeria; and how e-taxation has helped in stemming the issue of tax avoidance in Enugu State of Nigeria. The study adopted an ex-post facto research design. Analysis conducted in the study made use of secondary quantitative data collated from the Federal Inland Revenue Services (FIRS), National Bureau of Statistics (NBS) and Enugu State Internal Revenue Service (ESIRS). The study revealed that e-taxation has significantly reduced tax evasion by increasing revenue generated in Nigeria. The study discloses higher mean value for tax revenue after the adoption of e-taxation when compared with the mean value before the adoption of the.. Read More»
  DOI: 10.37421/2151-6200.2024.15.618

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