THE EFFECT OF E-TAXATION ON GOVERNMENT REVENUE IN NIGERIA
- Project Research
- 1-5 Chapters
- Abstract : Available
- Table of Content: Available
- Reference Style: APA
- Recommended for : Student Researchers
- NGN 3000
ABSTRACT
Nigeria introduced e-tax to aid effective taxation of some online businesses. This study evaluates E- TAX revenue for the period 2009 to 2013. The objective of this study was to evaluate the effects of E- TAX on government revenue and come up with a model for predicting E- TAX revenue financial years 2009 to 2013. The analysis showed that E- tax reforms have a significant effect on E- TAX revenue. This implies that the growth in E- TAX revenue during the period of study was accounted for by implementation of the reforms. In the E- TAX revenue equation, the independent variable is the revenue collected and the dependent are reforms on E- tax which are online filling of returns,E- tax returns and integrated management system
This study provides decision makers with an analytical framework which can be used to estimate the associated revenues for a E- TAX in Nigeria and guidance to policymakers in countries planning to introduce a E- TAX. It identifies the tax reforms on E- TAX which when properly understood, documented, and captured in relevant tax revenue models, would make it possible to estimate accurately E- TAX revenues within a specified period of time. Although past studies advocated for raising rates within the existing system as the most obvious approach for increasing revenues, policy makers should note that this study finds that the decision has the effect of reducing E- TAX revenue. The study also contributes to the existing literature on the E- TAX structure in Nigeria and stimulates further research in the area of E- TAX. Researchers should study the effects of E- TAX reforms on tax revenue.
Related Project Materials
THE IMPLICATION OF UNEMPLOYMENT ON THE SOCIO ECONOMIC DEVELOPMENT OF NIGERIA (A CASE STUDY OF EGBEMA LOCAL GOVERNMENT AREA)
Background of the Study
Unemployment which is now the talk of the day has a lot of implications on the Nigeria social an...
IMPACT OF MATERIAL SOURCING IN ENHANCING THE ORGANIZATIONAL PROFITABILITY
ABSTRACT
Organizations have unique materials which is peculiar to their operations. In manufacturing sector, it is a ver...
EPIDEMIOLOGICAL STUDIES OF SCHISTOSOMIASIS IN JOS SOUTH LOCAL GOVERNMENT AREA, PLATEAU STATE, NIGERIA
Abstract
Schistosomiasis is a helminthic disease that affect many people all over the world causing illnesses that prevent people from fa...
PROBLEMS AND PROSPECTS OF SELECTED PUBLIC LIBRARIES IN INDIA (RAJASTHAN) AND NIGERIA (KADUNA): A COMPARATIVE STUDY
ABSTRACT
The fundamental aim of public libraries is to provide timely, accurate, pertinent, and reliable information for their users. The...
EFFECT OF EARLY MARRIAGE ON FEMALE ACADEMIC PERFORMANCE IN NIGERIA: A CASE STUDY OF THREE SOUTH-WESTERN UNIVERSITIES
ABSTRACT
The study examined the effects of early marriage on the academic achievements of married female students in Nigerian Universitie...
INFORMATION AND COMMUNICATION TECHNOLOGY AS A TOOL FOR CREATING JOB OPPORTUNITIES IN NIGERIA
ABSTRACT
Information and Communication Technology (ICT) has become a major tool for gaining competitive advantage in the...
THE IMPACT OF EARLY CHILDHOOD EDUCATION ON UNDERSTANDING POLLUTION
ABSTRACT: This study investigates the impact of early childhood education on young children's understanding of pollution. Educating childr...
INFLUENCE OF EMOTIONAL REACTIVITY AND RISK PERCEPTION ON HEALTH RELATED QUALITY OF LIFE AMONG HYPERTENSIVE PATIENTS
ABSTRACT
The study investigated the influence of emotional reactivity and risk perception on health related quality of l...
COMPARISON OF THE EFFECTS OF CIMETIDINE AND TRAMADOL ON THE DISPOSITION OF PARACETAMOL IN HEALTHY HUMAN VOLUNTEERS
ABSTRACT
The influence of cimetidine (400mg) and Tramadol (100mg) on the disposition of oral single dose (1g) Paracetamol was studied and...
ACCOUNTING STANDARDS AND THEIR IMPACT ON ACCOUNTING PRACTICE IN NIGERIA
ABSTRACT
At the centre of the plethora of corporate scandals that have plagued corporate entities are fraudulent financ...
