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

Umale Okoh, Philip Jehu and Mohammed Yusuf Alkali
Additional contact information
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

Journal of Information & Knowledge Management (JIKM), 2024, vol. 23, issue 02, 1-25

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.

Keywords: Information technology; electronic services; taxpayers’ support; tax revenue; tax administration; performance (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.worldscientific.com/doi/abs/10.1142/S0219649224500023
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wsi:jikmxx:v:23:y:2024:i:02:n:s0219649224500023

Ordering information: This journal article can be ordered from

DOI: 10.1142/S0219649224500023

Access Statistics for this article

Journal of Information & Knowledge Management (JIKM) is currently edited by Professor Suliman Hawamdeh

More articles in Journal of Information & Knowledge Management (JIKM) from World Scientific Publishing Co. Pte. Ltd.
Bibliographic data for series maintained by Tai Tone Lim ().