Object's details: THE IMPACT OF ICT ON TAXATION: EVIDENCE FROM OYO STATE

Provider:Akademicka Platforma Czasopism

Description

Title:
THE IMPACT OF ICT ON TAXATION: EVIDENCE FROM OYO STATE
Creator:
Adegbite, Tajudeen Adejare;
Bojuwon, Mustapha;
Adegbite, Adenike Foluke
Description:
This study investigated the impact of ICT on revenue generated from tax in Oyo State. Primary data were collected through administered questionnaire from staff of Oyo State board of internal revenue service and other taxpayers. Three hundred and fifty (350) questionnaires were distributed and administered among the staff of state board of internal revenue service and tax payers out of which 300 was returned. Data were analyzed using descriptive statistics, chi- square, ANOVA and Multivariate Analysis of Variance and Covariance (MANOVA) to test the hypothesis formulated. It is concluded that ICT has positive significant and statistical impact on tax revenue generation in Oyo State. ICT is a highly effective tool which enhances taxation cash inflow in the state. It is suggested that government should lay much emphases on digital tax through good governance practices on ICT with a comprehensive accounting platform which would improve the productivity of assigned tax authorities in more accurate, effective, and accountable manner.
Object availability:
free access
Rights:
Prawa autorskie (c) 2020 Copernican Journal of Finance & Accounting
Date:
2020.06.04
Type:
info:eu-repo/semantics/article;
info:eu-repo/semantics/publishedVersion
Language:
English
Source:
Copernican Journal of Finance & Accounting; Vol. 8 No. 4 (2019); 7-25;
Copernican Journal of Finance & Accounting; Tom 8 Nr 4 (2019); 7-25;
2300-3065;
2300-1240
Format:
application/pdf
Publisher:
Uniwersytet Mikołaja Kopernika w Toruniu
Relation: https://apcz.umk.pl/CJFA/article/view/CJFA.2019.015/25768
Subject:
ICT;
taxation;
chi-square;
MANOVA;
revenue;
O390;
H2;
C120;
C300
Identifier: https://apcz.umk.pl/CJFA/article/view/CJFA.2019.015
Data provider:
Akademicka Platforma Czasopism

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