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Connectivity between Electronic Services, Taxpayers’ Support and Tax Administration Performance

Author

Listed:
  • Umale Okoh

    (Department of Accounting, Federal University of Kashere, Kashere 771103, Gombe, Nigeria)

  • Philip Jehu

    (Department of Accounting, Federal University of Kashere, Kashere 771103, Gombe, Nigeria)

  • Mohammed Yusuf Alkali

    (Department of Accounting, Waziri Umaru Federal, Polytechnic Birnin Kebbi, Birnin Kebbi 860101, Nigeria)

Abstract

The purpose of this study is to examine the nexus between electronic services (e-services) and tax administration performance directly, and indirectly via taxpayers’ support. Furthermore, it investigates the relationship between taxpayers’ support and e-services effectiveness. Quantitative data were collected from 217 tax officers through questionnaires, and structural equation modelling (SEM) was performed with WarpPLS 7.0 software. This study found that tax administrator and taxpayer e-services can improve tax administration performance directly, and indirectly through the mediating role of taxpayers’ support. Furthermore, taxpayers’ support can enhance e-services’ effectiveness in tax administration. The study recommends the adoption of the proposed research model which integrated e-services and taxpayers’ support to improve tax compliance, revenue generation, and performance to stimulate economic growth and national development.

Suggested Citation

  • Umale Okoh & Philip Jehu & Mohammed Yusuf Alkali, 2024. "Connectivity between Electronic Services, Taxpayers’ Support and Tax Administration Performance," Journal of Information & Knowledge Management (JIKM), World Scientific Publishing Co. Pte. Ltd., vol. 23(02), pages 1-25, April.
    • Handle: RePEc:wsi:jikmxx:v:23:y:2024:i:02:n:s0219649224500023
    DOI: 10.1142/S0219649224500023
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