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dc.contributor.authorEfobi, Uchenna
dc.contributor.authorBeecroft, Ibukun
dc.contributor.authorBelmondo, Tanankem
dc.contributor.authorKatan, Amelia
dc.identifier.citationEfobi, U; Beecroft, I; Belmondo, T. and Katan, A. (2019) Small Business Use of the Integrated Tax Administration System in Nigeria, ATAP Working Paper 8, Brighton, IDSen
dc.description.abstractOur research explores the factors that drive the ways in which small business owners perceive and use the Integrated Tax Administration System (ITAS) in Nigeria. We surveyed nearly 500 small businesses. We apply logistic regression analysis to the survey data to determine which among a range of factors – relating to the ownership of businesses, their internal organisation and their external environment – most affect their use of ITAS. The business ownership characteristics that have most influence are: the owner’s level of education, whether they received ITAS training and their trust in the tax administration process. The most significant internal firm characteristics are: the use of an external auditor, tax consultant or computerised accounting system. The most important factor in the external environment is the extent to which tax offices advertise the availability of ITAS. Our findings suggest that tax officers’ collaboration with external auditors and tax consultants, provision of ITAS training and targeted advertisements and education campaigns will increase the positive perception and use of ITAS.en
dc.relation.ispartofseriesATAP Working Paper;8
dc.subjectEconomic Developmenten
dc.titleSmall Business Use of the Integrated Tax Administration System in Nigeriaen
dc.typeSeries paper (non-IDS)en
dc.rights.holder© Institute of Development Studies 2019en
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectInternational Centre for Tax and Development (ICTD)en

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