TAX MANAGEMENT IN E-COMMERCE REGIME: AN EMPIRICAL EVALUATION OF RIVERS STATE INTERNAL REVENUE SERVICE
Abstract
this study focused on Tax Management in E-Commerce Regime: An Empirical Evaluation of Rivers State Internal Revenue Service. The study was guided by three objectives and adopted descriptive survey in its design. The study covered a sample of 367 employees of Rivers State Internal Revenue Service drawn from a population of 517 employees, using purposive sampling technique. Data used in the study was collected from both primary and secondary sources. However, a five point likert scale questionnaire titled tax management and e-commerce questionnaire (TM&eC) was the major tool for data collection. The study's hypotheses weretested using a basic linear regression technique. Findings from the study shows a very significant relationship between e-commerce and tax management in Rivers State Internal Revenue Service. It therefore recommended thatRivers State Internal Revenue Service should adopt and mainstream the use of specialized tax software that can integrate with digital marketing platforms to automate tax calculations and reporting, Rivers State Internal Revenue Service is encouraged to implement standardized reporting requirements, enhance data sharing and adopt blockchain technology and thatRivers State Internal Revenue Service should adopt advanced analytics for fraud detection and strengthen their regulatory framework
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