Evaluation Of Online Pay As You Earn Services For Effective Tax Collection In Digital Economy In Nigeria. (A Study Of Abia State Board Of Internal Revenue):- Ndukwo, Grace
ABSTRACT
The study is based on evaluation of online pay as
you earn services for effective tax collection in digital economy in Nigeria.
(A study of Abia state Board of Internal Revenue). Survey research design was
used for this study. The secondary data were obtained from past works,
journals, magazines, textbook, periodicals and encyclopedia. Data collected was analyzed through
descriptive statistics and presented in tables with simple percentage and the
hypotheses was tested using ordinary Least Squares regression analysis. The researcher found that online PAYE has
significant effect on reduction in fraudulent payments, online PAYE has
significant effect on revenue identification and collection and online PAYE has
significant effect on the revenue base of the government in a digital economy.
Based on the above findings, the researchers recommends that the state
government through state inland revenue services should work out modalities on
how to sensitize companies on the nitty- gritty of E-tax payment, state inland
revenue services should come up with measures to ensure that defaulters are
brought to book and dealt with according to the provisions of the laws and
state inland revenue services must ensure that the website is of good quality
band accessible to all and sundry.
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GRACE, G (2024). Evaluation Of Online Pay As You Earn Services For Effective Tax Collection In Digital Economy In Nigeria. (A Study Of Abia State Board Of Internal Revenue):- Ndukwo, Grace . Repository.mouau.edu.ng: Retrieved Nov 24, 2024, from https://repository.mouau.edu.ng/work/view/evaluation-of-online-pay-as-you-earn-services-for-effective-tax-collection-in-digital-economy-in-nigeria-a-study-of-abia-state-board-of-internal-revenue-ndukwo-grace-7-2
GRACE, GRACE. "Evaluation Of Online Pay As You Earn Services For Effective Tax Collection In Digital Economy In Nigeria. (A Study Of Abia State Board Of Internal Revenue):- Ndukwo, Grace " Repository.mouau.edu.ng. Repository.mouau.edu.ng, 07 Mar. 2024, https://repository.mouau.edu.ng/work/view/evaluation-of-online-pay-as-you-earn-services-for-effective-tax-collection-in-digital-economy-in-nigeria-a-study-of-abia-state-board-of-internal-revenue-ndukwo-grace-7-2. Accessed 24 Nov. 2024.
GRACE, GRACE. "Evaluation Of Online Pay As You Earn Services For Effective Tax Collection In Digital Economy In Nigeria. (A Study Of Abia State Board Of Internal Revenue):- Ndukwo, Grace ". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 07 Mar. 2024. Web. 24 Nov. 2024. < https://repository.mouau.edu.ng/work/view/evaluation-of-online-pay-as-you-earn-services-for-effective-tax-collection-in-digital-economy-in-nigeria-a-study-of-abia-state-board-of-internal-revenue-ndukwo-grace-7-2 >.
GRACE, GRACE. "Evaluation Of Online Pay As You Earn Services For Effective Tax Collection In Digital Economy In Nigeria. (A Study Of Abia State Board Of Internal Revenue):- Ndukwo, Grace " Repository.mouau.edu.ng (2024). Accessed 24 Nov. 2024. https://repository.mouau.edu.ng/work/view/evaluation-of-online-pay-as-you-earn-services-for-effective-tax-collection-in-digital-economy-in-nigeria-a-study-of-abia-state-board-of-internal-revenue-ndukwo-grace-7-2