Improving Tax Administration Through Technology Innovation in Nigeria (A Study of Federal Inland Revenue Service)

Adeyeye, Gbadegesin Babatunde

doi:10.26458/1913

Cited by 7 publications

(5 citation statements)

References 20 publications

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“…Structured questionnaire was administered on the study sample of 162 (one third) based in Lagos, drawn randomly from the total population of 484 staff in the FIRS offices located in Southwest region (Adeyeye, 2019) using Taro Yamane sample size calculator technique at 5% margin of error. The data gathered was mainly through administered questionnaire which was divided into two sections; Section A is based on personal data of the respondent while section B comprises of five point Likert scale questions ranging from Strongly Agree (5), Agree (4), Undecided (3), Disagree (2), and Strongly Disagree (1).The scores of "strongly disagree" and "disagree" were taken to represent a statement not agreed upon, equivalent to mean score of 0 to 2.5.…”

Section: Methodsmentioning

confidence: 99%

Tax Audit and Investigation: A Panacea to Increase Revenue Generation in Nigeria

2022

RJFA

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The research work examines the effect of tax audit and investigation on revenue generation in Nigeria. The essence of the study is to determine the effect of tax audit and investigation, which is a viable instrument of relevant tax authority on revenue generation in Nigeria using the tools of tax audit and investigation as measuring indicators. Primary data were sourced through the administration of a structured questionnaire on 162 samples drawn from the total population of Federal Inland Revenue staff in the South-western zone of Nigeria, using Taro Yamane sample size calculator. Descriptive and inferential methods of data analysis were employed to measure the effect of tax audit and investigation's indictors (desk/office audit, field audit, and audit investigation) on revenue generation. Findings revealed that about 38% variation in revenue generation in Nigeria is due to change in tax audit and investigation's indicators/variables of DOA, FA, and ANINV, which implies that applications of these variables of tax audit and investigation will improve tax revenue generation in Nigeria as shown from the contributory regression coefficients of 0.576, 0.407, and 0.151 respectively. The study therefore recommends that effective and efficient tax audit and investigation habit should be encouraged by the relevant tax authorities as this will help in curbing taxpayers rendering false returns, reduce tax evasion and eventually improve tax revenue generation in Nigeria.

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Section: Methodsmentioning

confidence: 99%

Tax Audit and Investigation: A Panacea to Increase Revenue Generation in Nigeria

2022

RJFA

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“…In leading industries nations, information technology has been embraced and enhanced tax administration. The previous study showed that the usage of information technology contributed to an improvement in tax administration in Nigeria by 76.3% ( Adeyeye, 2019 ). The adoption of blockchain technology may significantly impact the national economy as well as the tax section in the VAT system ( Eilu, 2018 ; Fudamu et al, 2019 ; Setyowati et al, 2020 ).…”

Section: Literature Reviewmentioning

confidence: 99%

Tax evasion, psychological egoism, and revenue collection performance: Evidence from Amhara region, Ethiopia

Rongping

Fentaw²,

Zhang³

2023

Front. Psychol.

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Tax evasion is the illegal withholding or underpayment of taxes, typically accomplished by intentionally providing false or no evidence to tax authorities. Tax evasion has had a severe detrimental influence on the economy of the Amhara National Regional State, Ethiopia. The Amhara Regional State lost tax revenue in recent years due to tax evasion. The objective of this study was to see how tax evasion, taxpayers’ psychological egoism, and other relevant factors affect tax revenue collection performance in the Amhara Region, Ethiopia. Data were collected from 395 VAT-registered taxpayers through a structured questionnaire. The structural equation model and multiple regression analysis method were utilized for empirical test based on the softwares of SPSS and AMOS. This research revealed that tax evasion and psychological egoism negatively affect tax revenue collection performance. Tax education and technology significantly and positively affected tax revenue collection performance. Meanwhile, the relationships between the above factors (tax evasion, tax education, and technology) and the tax revenue collection performance are reliably mediated by taxpayers’ psychological egoism. Those findings can give clues to researchers, tax experts, and policymakers for improving the tax revenue collection performance in Amhara Region. The government can enhance public education to reduce tax evasion and such misbehavior caused by taxpayers’ psychological egoism. Meanwhile, the most up-to-date tax invoicing technologies, like artificial intelligence and machine learning technology should be adopted.

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“…In investigating the effect of risk management and organizational performance, disparate sets of studies emerge; The first category asserts a significantly positive effect, for example Anamanjia and Maina (2022), Belo (2020), Adeyeye (2019), Ermoko et al (2018 and Al-Khalifa (2016). A second set of empirical researches does not provide evidence on the direction of the relationship.…”

Section: Statement Of the Problemmentioning

confidence: 99%

Effect of Identifying Risk on Performance of Kenya Revenue Authority in Collection of Tax Revenue in Kenya

KARIUKI,

SUVA, PhD

2023

strategicjournals.com

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This study assessed the effect of identifying risk on performance of Kenya Revenue Authority in collection of national revenue in Kenya. The ultimate intention of the study was to benefit policy makers and academicians in the same quest. The study's time frame was from 2018 to 2022. The study was anchored on stakeholder theory. The study adopted a descriptive research method, from a population of 3906 KRA employees. A total of 294 divisional representatives were sampled using a mix of stratified, purposive and judgmental sampling. To the representatives of KRA there was a survey questionnaire structured according to the objectives of the study. The questionnaire was presented on a drop-and-pick method in order to ensure high response rate. In two steps, the data was coded and examined. In the first stage there was confirmatory factor analysis, the second stage was structural regression equation model. The imminent primary data was coded and analyzed statistically using R in lavaan programing language. Under the assumption of no linearity the data was analyzed using the structural equation model methodology to specifically identify the confirmatory factor structure followed by a measurement model in the form of multiple regression. The model was diagnosed using normality, model identification status testing, multicollinearity and model fit diagnostics of fit test. This was done by standardizing all the covariances. As part of ethical consideration the researcher created rapport with the respondents by assuring them of utmost confidentiality and presenting them with an authorization letter from NACOSTI. From the findings, risk identification had significant positive effects on KRA performance in national revenue collection. Policy recommendations from this study was that KRA can improve revenue collection performance by exploiting the potential in harmonizing the application of risk identification practices.

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Improving Tax Administration Through Technology Innovation in Nigeria (A Study of Federal Inland Revenue Service)

Cited by 7 publications

References 20 publications

Tax Audit and Investigation: A Panacea to Increase Revenue Generation in Nigeria

Tax Audit and Investigation: A Panacea to Increase Revenue Generation in Nigeria

Tax evasion, psychological egoism, and revenue collection performance: Evidence from Amhara region, Ethiopia

Effect of Identifying Risk on Performance of Kenya Revenue Authority in Collection of Tax Revenue in Kenya

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