Tax Reforms, Digitalization and Government Revenue in Nigeria

Ajetunmobi, Opeyemi; Ojeka, Stephen; Samuel, Fakile; Olokoyo, F. O.; Eluyela, Damilola Felix

doi:10.55493/5002.v12i9.4609

Cited by 2 publications

(2 citation statements)

References 5 publications

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“…Compliance costs are the costs that taxpayers or third parties (e.g., businesses) incur in complying with the requirements of a particular tax structure (Pavel & Vítek, 2014). Although compliance costs may increase upon the implementation of a new system, these costs may still vary according to various factors, for instance, tax laws and tax changes (Palil, Ramli, Mustapha, & Hassan, 2013;Muduli et al, 2022;Basha, 2022;Opeyemi et al, 2022). Ariff and Pope (2002) categorised tax compliance costs into economic costs (monetary costs and time costs) and non-economic costs (psychological costs, e.g., stress and anxiety).…”

Section: Compliance Costsmentioning

confidence: 99%

Determining the Factors of Tax Agents’ Readiness Towards the Digitalisation of Tax Administration

Hamid¹,

Saruji²,

Shamsuddin³

et al. 2023

R. Econ. and Finan.

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The increase in digital transformation through Industry 4.0 has become a top priority for both businesses and governments on a worldwide scale, thus forcing the need for updating the tax system. With substantial technological advancements and accelerating demands to save costs, many tax authorities are undergoing a considerable transformation from the conventional to an online platform in engaging with taxpayers and tax agents; however, the tax agents responsible for advising and assisting companies or individuals with income tax matters may not be ready for such a transformation. This study aims to examine tax agents' readiness towards the digitalisation of tax administration in Malaysia. By using the probability sampling technique, a list of tax agents was obtained from the Inland Revenue Board Malaysia (IRBM)'s website and data were collected from the structured questionnaires distributed to the IRBM-registered tax agents in Malaysia. Considering that Malaysia is still at an early stage of fully digitalising its tax system, the findings of this study are, therefore, important for many parties involved and the body of knowledge. By selecting 173 respondents that consist of tax agents listed with the Inland Revenue Board Malaysia (IRBM), this study employed Quadrant Analysis to determine the factors of priority in supporting the readiness towards the digitalisation of tax administration. Based on the findings, the three elements that demand immediate attention from the policymakers are perceived ease of use, technology infrastructure, and government policy and support. These findings are crucial for policymakers who intend to speed up the digital transformation process to improve the efficiency and effectiveness of tax administration. This study should be able to ascertain the factors that influence tax agents' readiness to deal with the digitalisation of Malaysian tax administration. There is a paucity of research on the digitalisation of tax administration, particularly for services to taxpayers that should have been fully digitalised years ago. This study should contribute to the literature by identifying the factors that contribute to the delay in fully digitalising tax administration in Malaysia.

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Section: Compliance Costsmentioning

confidence: 99%

Determining the Factors of Tax Agents’ Readiness Towards the Digitalisation of Tax Administration

Hamid¹,

Saruji²,

Shamsuddin³

et al. 2023

R. Econ. and Finan.

View full text Add to dashboard Cite

show abstract

“…Jetunmobi, Ojeka, Fakile, Olokoyo and Eluyela. (2022), the Study Group (2002) on the Nigerian Tax System, and the subsequent WorkingGroup (2003) which reviewed the work of the former, helped to develop a new national tax policy.…”

mentioning

confidence: 99%

Effect of Tax Audit and Investigations Strategies on Tax Deductions at Source/Advance Tax Payment Method in Nigeria (A Study of South East Geographical Zone)

Okonye,

Akujor,

Ubogu

et al. 2023

AKSUJOMAS

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The study examines the effect of tax audit and investigations strategies on tax deductions at source/ advance tax payment in Nigeria, which is the main objective of the study. Descriptive survey research design was adopted in obtaining data based on the opinion ofrespondentsfrom the Federal Inland Revenue service (FIRS) in Nigeria. The population of the study is 350 staff of FIRS selected from five states in south eastern Nigeria (70 per state), who were administered with a questionnaire. The study made use of convenience sampling technique out of which 250 questionnaires filled by the staff was adopted as the study sample size. The study employed descriptive statisticssuch as percentages and frequencies and the use of linearregression method. The study findings reveal that tax audit and investigations elements have a significant effect on tax deductible at source/ advance tax payment except access to information from other countries revenue authorities which has no significant effect on tax deductible at source/ advance tax payment.

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Tax Reforms, Digitalization and Government Revenue in Nigeria

Cited by 2 publications

References 5 publications

Determining the Factors of Tax Agents’ Readiness Towards the Digitalisation of Tax Administration

Determining the Factors of Tax Agents’ Readiness Towards the Digitalisation of Tax Administration

Effect of Tax Audit and Investigations Strategies on Tax Deductions at Source/Advance Tax Payment Method in Nigeria (A Study of South East Geographical Zone)

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