Tax revenue in many low-and middle-income countries is inadequate for funding
investments in public goods and human capital. With high levels of informality and limited …

Domestic revenue collection through taxation is still below its potential in many Sub-
Saharan African countries. In an attempt to boost their tax revenues, many national …

Purpose The purpose of this paper is to examine the mediating effect of adoption of
electronic tax system in the relationship between attitude towards electronic tax system and …

This study examined the impact of information technology on tax administration in south
west, Nigeria. It specifically investigated the effect of information technology on tax …

PURPOSE: The new situation arising from the COVID-19 pandemic has brought many
difficulties for companies worldwide. To combat the pandemic, governments have enforced …

PURPOSE: Tax compliance is a topic of concern for many scholars all over the world. Most
of them point out factors affecting tax compliance, and one significant factor is the adoption …

Purpose The purpose of this study was to investigate the contribution of attitude towards
electronic tax system, adoption of electronic tax system and isomorphic forces to tax …

Compliance Reporting of Individual Taxpayers has improved, but there are still taxpayers
who are not compliant in fulfilling their tax obligations. This study aims to obtain empirical …

This paper examines the role of e-payment on revenue collection in Kinondoni Municipal,
Dar es Salaam, Tanzania. A semi-structured questionnaire was distributed to revenue …