Effect of E-Taxation on Revenue Generation in Anambra State

Iyidiobi Felicia C.; John-Akamelu Chitom R.

Title:
Effect of E-Taxation on Revenue Generation in Anambra State

Authors:
John-Akamelu Chitom R. | Iyidiobi Felicia C.
DOI:
https://doi.org/10.31142/ijtsrd23520

Cite This Article :

John-Akamelu Chitom R. | Iyidiobi Felicia C. "Effect of E-Taxation on Revenue Generation in Anambra State" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-3, April 2019, pp.1624-1633, URL: https://www.ijtsrd.com/papers/ijtsrd23520.pdf

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Abstract :
This study assessed the effect of e-taxation on revenue generation in Anambra state. Specifically, the study intends to; examine the effect of e-taxation on tax revenue generation in Anambra state; determine whether the adoption of e-taxation has reduced tax malpractice in Anambra state and ascertain the tax revenue improved based on the e-taxation adoption in Anambra state. Survey design was employed. Data collected were analyzed and one sample t-test was used to test the formulated hypotheses. The study found that E-taxation has effect on tax revenue generation in Anambra state and adoption of e-taxation has reduced tax malpractice in Anambra state. Another finding is that tax revenue has improved based on the adoption of e-taxation in Anambra state. Based on this, the researchers recommended among others that well-equipped database on tax payers should be established by the governments with the aim of identifying all possible sources of income of tax payers for tax purpose.

Keywords :
E-taxation, revenue generation and tax malpractice

Publication Details:

Unique Identification Number : IJTSRD23520

Published In : Volume-3 | Issue-3, April 2019

Page Number(s) : 1624-1633

Publisher Name : IJTSRD | www.ijtsrd.com | E-ISSN 2456-6470

Copyright © 2019 by author(s) and International Journal of Trend in Scientific Research and Development Journal. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0) (http://creativecommons.org/licenses/by/4.0)

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