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

dc.contributor.author	Mas'ud, Abdulsalam
dc.coverage.spatial	Nigeria	en
dc.date.accessioned	2019-05-09T12:07:39Z
dc.date.available	2019-05-09T12:07:39Z
dc.date.issued	2019-05-08
dc.identifier.citation	Mas’ud, A. (2019) Acceptability of e-Filing of Taxes by Micro-Entrepreneurs in Northwestern Nigeria, ICTD Research in Brief 39, Brighton, IDS	en
dc.identifier.uri	https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/14481
dc.description.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.	en
dc.language.iso	en	en
dc.publisher	IDS	en
dc.relation.ispartofseries	Research in Brief;39
dc.rights.uri	http://creativecommons.org/licenses/by-nc/4.0/	en
dc.subject	Economic Development	en
dc.subject	Finance	en
dc.subject	Governance	en
dc.title	Acceptability of e-Filing of Taxes by Micro-Entrepreneurs in Northwestern Nigeria	en
dc.type	Series paper (non-IDS)	en
dc.rights.holder	© ICTD 2019	en
dc.identifier.team	Governance	en
rioxxterms.version	VoR	en

Except where otherwise noted, this item's license is described as http://creativecommons.org/licenses/by-nc/4.0/