Browsing by Author "Olumoh, Yusuf Alabi & Sanni, Mubaraq"

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    Digitalization of Tax Administration and Performance of State Internal Revenue Service
    (Chartered Institute of Taxation of Nigeria, 2022-09) Olumoh, Yusuf Alabi & Sanni, Mubaraq
    The growing investment in new information technologies has greatly promoted the digitalization of tax administration across the world. However, over the years, developing countries such as Nigeria have been confronted with the challenges of mobilization of tax revenue due to primitive manual tax administration system resulting into tax evasion, corruption, leakages and tax fraud. This study, therefore investigated the impact of digitalization of tax administration on performance of Kwara State Internal Revenue Service (KW-IRS). The specific objectives of this study were to: (i) examine the extent to which e-tax registration influence performance of KW-IRS), and (ii) determine the impact e-tax payment on performance of KW-IRS. This study employed a quantitative cross-sectional survey research design and used random sampling technique to select 292 respondents from both demand and supply side. The study employed PLS-SEM technique for quantitative data analysis. Findings revealed that: (i) e-tax registration has significant positive influence on revenue performance (β= 0.198, = 0.660, p= < 0.05, (ii) e-tax payment has significant positive impact on revenue performance (β = 0.249, t = 2.655, p = < 0.05) implying that e-tax registration and e-tax payment have significantly improved revenue performance. Based on findings, this study therefore recommended that KW-IRS should further scale up the use of digital tools in all tax streams as well as a robust electronic tax audit so as to tract the payment pattern of taxpayers.
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    Electronic Filing of Tax Returns and Tax Compliance Behaviour in Kwara State, Nigeria
    (DEPARTMENT OF MANAGEMENT SCIENCE FACULTY OF SOCIAL AND MANAGEMENT SCIENCES NIGERIA POLICE ACADEMY, WUDIL-KANO https://www.pemsj.com/paper.php?token=f61d6943x3757467ccd3aa5af24db320235dd, 2023-09) Olumoh, Yusuf Alabi & Sanni, Mubaraq
    Digitalization of tax system has promoted efficient electronic filing of tax return as well as enhancing tax compliance behavior across the world. However, over the years, tax compliance behaviour as a result of adoption of electronic filing of tax return has been subjected to several complaints and criticisms in Nigeria due to slow network, system failure, various submission errors in filing of tax return, cybercrime due to lack of internet security. The study therefore, examines the relationship between e-filing of tax return and tax compliance behavior in Kwara State. The specific objectives of this study were; (i) evaluate the effect of electronic tax filing system adoption on tax compliance behaviour in Kwara State, and (ii) examine the effect of attitude towards an electronic tax filing system on tax compliance behavior in Kwara State. The study adopted a survey research design and random sampling technique was employed to quantitatively select 222 active registered taxpayers in Kwara State. The primary data obtained was analyzed using a Partial Least Square-Structural Equation Modeling (PLS-SEM) technique analysis. This study found that adoption of e-tax filing and attitude towards e-tax filing have positive and significant effect on tax compliance behaviour as shown by t-values of 3.069, 3.042 with p-value of 0.003, 0.005 at 5% level of significance respectively. This implies that that adoption of e-filing of tax return and attitude towards e-filing of tax return have increased tax compliance rate significantly. The study recommends that KW-IRS should further scale up its electronic filing system thereby improving tax compliance rate. In addition, KW-IRS should continue to put more effort in ensuring a strong and robust security system standby to protect taxpayers’ confidential information transmitted over the internet against cybercrime.