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
INFLUENCE OF ANIMATION CARTOONS ON SOCIAL BEHAVIOUR OF PRIMARY SCHOOL PUPILS IN KADUNA METROPOLIS, KADUNA STATE NIGERIA
ABSTRACT
The study examined the Influence of Animation Cartoons on Social Behaviour of Primary School Pupils in Kaduna Metropolis, Kaduna...
IMPLICATIONS OF LOCAL GOVERNMENT AUTONOMY ON RURAL DEVELOPMENT
ABSTRACT
This work titled, “Implication of Local Government Autonomy on Rural Development in Ebonyi State” A stu...
THE IMPACT OF REGULATORY COMPLIANCE ON FORENSIC ACCOUNTING
Abstract: THE IMPACT OF REGULATORY COMPLIANCE ON FORENSIC ACCOUNTING
This research investigates the impact of regulatory compliance on fo...
THE ROLE OF DIGITAL TRANSFORMATION IN STRATEGIC PLANNING
THE ROLE OF DIGITAL TRANSFORMATION IN STRATEGIC PLANNING
The study aims to: (1) investigate the role of digital transformation in strateg...
THE IMPACT OF CHRISTIAN RELIGIOUS STUDIES ON THE MORALS OF SECONDARY SCHOOL STUDENTS IN NIGERIA
Abstract
This research discusses the impact of Christian religious studies on the morals of secondary school students in...
THE EFFECT OF TECHNOLOGY IN THE FIELD OF QUANTITY SURVEYING AND HOW IT AFFECT COST, LABOUR AND TIME
ABSTRACT
The construction market in Nigeria is currently undergoing somewhat of a technology acceptance and utiliza...
THE ROLE OF NIGERIAN INSURANCE INDUSTRY IN THE PROMOTION OF CAPITAL MARKET SERVICES
ABSTRACT
This project is one the topic titled “The Role of Nigerian Insurance Industry in the Promotion of Central...
THE IMPACT OF EFFECTIVE CLASSROOM MANAGEMENT CONTROL ON THE ACADEMIC PERFORMANCE OF SENIOR SECONDARY SCHOOL
EXCERPT FROM THE STUDY
Classroom Management is the action and direction a teacher takes to create a successful learning...
THE IMPACT OF EDUCATION IN THE DEVELOPMENT OF NIGERIA ECONOMY
Abstract
This study investigates the relationship between government spending on education and economic developmen...
EFFECTIVE COMMUNICATION AS A TOOL FOR GOOD MANAGEMENT
INTRODUCTION
The term communication means different things to different people. Some can expand its mea...
