ELECTRONIC TAXATION AND REVENUE GENERATION IN EKITI STATE

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dc.contributor.authorYUNUS AbdulrasheedBolaji
dc.contributor.authorOlaoye Clement Olatunji
dc.contributor.authorOpefolu Francis Olatunji
dc.date.accessioned2026-04-19T13:44:25Z
dc.date.available2026-04-19T13:44:25Z
dc.date.issued2023
dc.descriptionUseful to the academic researchers
dc.description.abstractThis study examined the effect of the electronic tax system on internally generated revenue in the Ekiti State Internal Revenue Service. Electronic tax registration, electronic filing of tax returns, and electronic tax payment were employed as proxies for an electronic tax system to attain this goal. There is a large degree of corruption practices prevalent in rising economies such as the Nigerian tax administration system, which indicates that the economy is in a disadvantaged position as a result of these failures and obstacles in the Nigerian tax system. The final database employed in the quantitative analysis of the study was quantitative cross-sectional survey data based on 94 valid replies retrieved from 123 competent and experienced respondents from the Ekiti State internal revenue agency. Electronic tax registration and electronic filing of tax returns affect internally generated revenue in Ekiti, according to the findings. Electronic tax payments have no statistically significant effect on the state's internally generated revenue. As a result, the study indicates that the major goal of the electronic tax system in Ekiti State Internal Revenue Service will not be met unless the consequences of electronic tax filing and electronic tax payment are fully addressed. The implication is that, while Ekiti State Internal Revenue Service has implemented electronic tax registration, the internal revenue cannot be guaranteed unless electronic filing of tax returns and electronic tax payment are fully implemented.
dc.description.sponsorshipSelf-sponsor
dc.identifier.issn2682-6690
dc.identifier.urihttps://uilspace.unilorin.edu.ng/handle/123456789/17414
dc.language.isoen
dc.publisherAfrican Journal of Accounting and Financial Research
dc.subjectElectronic Taxation
dc.subjectRevenue Generation
dc.subjectE- Registration
dc.titleELECTRONIC TAXATION AND REVENUE GENERATION IN EKITI STATE
dc.typeArticle

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