E-tax system effectiveness in reducing tax evasion in Nigeria

This study examined how electronic tax system (E- tax system) reduces tax evasion in Nigeria. The survey sample was drawn from Federal Inland Revenue Service (FIRS) staff and small and medium-scale enterprise taxpayers registered in F.C.T., Abuja, Nigeria. Primary data was derived from a questionnai...

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Auteurs principaux: Adegbola Olubukola Otekunrin, Tony Ikechukwu Nwanji, Damilola Felix Eluyela, Henry Inegbedion, Temitope Eleda
Format: article
Langue:EN
Publié: LLC "CPC "Business Perspectives" 2021
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Accès en ligne:https://doaj.org/article/2272c93f737c4c13b07294ac1e461d6e
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