Taxation Research Papers/Topics

Electronic tax system and revenue generation in Nigeria

The study investigated the relationship between electronic tax system and revenue generation in Nigeria with special concern to the moderating effect of Taxpro-Max solution on the relationship between the predictor and the criterion variables. The researcher developed seven (7) specific research objectives, seven (7) research questions, and seven (7) research hypotheses that guided the study. This work was basically anchored on the digital economy taxation theory,tax compliance theory to prov...

AN EVALUATION OF TAX COMPLIANCE BEHAVIOUR OF SMALL AND MEDIUM-SIZED ENTERPRISES IN THE ACCRA METROPOLIS

The study “examined the factors that influence tax compliance behavior of SMEs in the Accra Metropolis. The study employed the descriptive survey design underpinned by a quantitative approach to research. The main instrument for data collection was the questionnaire which was administered to a sample of 150 owner-managers of SMEs in the Accra Metropolis who were selected using the convenience sampling technique. The results of the study were analyzed using percentages and mean scores. The s...