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- DocumentAfrican Tax Research Network, 2016The world is experiencing remarkable advancements in technology that has given pace to the emergence of e-commerce, creating a system where transactions are carried out via computer networks (online). Tax Authorities have been challenged with the emergence of e-commerce, owing to the fact that Tax laws were initially designed to consider only physical transactions.OrganisationDocumentInternational Research Journal of Finance and Economics, 2011Despite the various tax reforms undertaken by Nigerian Government to increase tax revenue over the year, prior statistical evidence indicates that the contribution of income tax to the Government’s total revenue remained consistently low and is relatively shrinking.DocumentAfrican Journals Online - AJOL, 2012This study aimed at investigating the causes of low level of tax compliance in the informal sector in Nigeria and the effect of such, on economic growth and development, with a view to designing appropriate strategies for promoting sustainability of tax compliance in the sector.DocumentInternational Journal of Advanced Academic Research, 2017Number of factors responsible for tax evasion has made tax revenue consistently reducing over the years in the developed and developing countries in which Nigeria is not an exception.OrganisationInternational Journal of Advanced Academic Research (IJAAR) is an open access, peer-reviewed Journal, that provides rapid publication (monthly) of research articles in the areas of:DocumentGlobal Journals Inc., 2017This study examined the impact of information technology on tax administration in Southwest, Nigeria.Document
The roles of service delivery and good governance in institutionalization of taxation in Nigeria: an analytical perspectiveGlobal Journals Inc., 2012This paper examines the key strategies for institutionalizing taxation in Nigeria. Using descriptive analysis the paper shows that tax collection in Nigeria is low and inefficient.OrganisationGlobal Journals Inc.DocumentInstitute of Development Studies UK, 2018Major taxation reforms over the past decade have been interpreted as facilitating the transformation of Lagos: once widely seen as a city in permanent crisis, it is now seen by some observers as a beacon of megacity development. Most academic attention has focused on personal income taxation, which comprises the lion’s share of government revenue in Lagos.