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 …

The study examined the effect of e-tax payment on revenue generation in Nigeria. The study
period covered six (6) years and three (3) quarters, spanning from the first quarter of 2012 to …

This paper aims to examine the mediating effect of attitude toward the continued application
of e-tax in the association between perceived usefulness, ease of use, compatibility, and …

The investigation analyzed the impact of e-tax assessment on income generation in Nigeria.
The examination applied secondary data gotten from Federal Inland Revenue Service tax …

The study examined the effect of e-tax payment on revenue generation in Nigeria. The
specific objectives of the study are to: determine the effect of e-company income tax payment …

Abstract Over the years, Kwara State government has been confronted with the challenges
of mobilizing internally generated revenue among the agencies prior to adoption of …

It is evident that the objective of tax is to raise realistic amount of money from the various tax
payers by the government of a country in order to provide for the basic needs of its citizens at …

This study aims to evaluate the effect of computerized tax services in improving tax
performance by moderating governance principles in Jordanian tax income departments …

This research aims to analyze the impact of ICT utilization in tax collection at the national,
provincial and district/city levels. This research focuses on how far the impact of ICT …