Evaluation Of Online Pay As You Earn Services For Effective Tax Collection In Digital Economy In Nigeria. (A Study Of Abia State Board Of Internal Revenue):- Ndukwo, Grace

ABSTRACT

The study is based on evaluation of online pay as you earn services for effective tax collection in digital economy in Nigeria. (A study of Abia state Board of Internal Revenue). Survey research design was used for this study. The secondary data were obtained from past works, journals, magazines, textbook, periodicals and encyclopedia.  Data collected was analyzed through descriptive statistics and presented in tables with simple percentage and the hypotheses was tested using ordinary Least Squares regression analysis. The researcher found that online PAYE has significant effect on reduction in fraudulent payments, online PAYE has significant effect on revenue identification and collection and online PAYE has significant effect on the revenue base of the government in a digital economy. Based on the above findings, the researchers recommends that the state government through state inland revenue services should work out modalities on how to sensitize companies on the nitty- gritty of E-tax payment, state inland revenue services should come up with measures to ensure that defaulters are brought to book and dealt with according to the provisions of the laws and state inland revenue services must ensure that the website is of good quality band accessible to all and sundry.