IDEAS home Printed from https://ideas.repec.org/p/idq/ictduk/14481.html
   My bibliography  Save this paper

Acceptability of e-Filing of Taxes by Micro-Entrepreneurs in Northwestern Nigeria

Author

Listed:
  • Mas'ud, Abdulsalam

Abstract

With the first implementation of e-filing by the US in 1986, many countries in Europe, Asia and Africa followed suit. E-filing for certain tax payments was introduced at the federal level in Nigeria in 2013. However, none of the State Boards of Internal Revenue (or State Internal Revenue Services) have made the system available for the collection of personal income taxes from micro-entrepreneurs – a major source of their revenue. This research was designed to investigate the acceptability of e-filing for micro-entrepreneurs in northwestern Nigeria. Summary of ICTD Working Paper 96 by Abdulsalam Mas’ud.

Suggested Citation

  • Mas'ud, Abdulsalam, 2019. "Acceptability of e-Filing of Taxes by Micro-Entrepreneurs in Northwestern Nigeria," Working Papers 14481, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:14481
    as

    Download full text from publisher

    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/14481
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Economic Development; Finance; Governance;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:idq:ictduk:14481. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CATS administrator (email available below). General contact details of provider: https://www.ids.ac.uk/project/international-centre-for-tax-and-development .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.