E-Tax Payment and Revenue Generation in Nigeria: A Survey of Literature
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Abstract
This study offers a comprehensive description of the relevant literature related to the e-tax payment and revenue generation in Nigeria. It is obvious that the Nigeria’s revenue from oil can no longer fully support her development objectives due to the serious decline in price of oil in recent years which has led to a decrease in the funds available to the Government. Therefore, there is the need for government to generate revenues internally to help finance her public expenditures. So, the main objective of this study was to bridge this gap and try to enrich existing literature on e-tax payment by examining the subject matter. The study conclusion that there is a bothersome irrelevant impact of pre and post capital gain charge income on income generation in Nigeria. It is suggested that more empirical review should be conducted by other researchers on the impact of e-tax payment and revenue generation in Nigeria and also relationship between e-tax collection and revenue generation in Nigeria.
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