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Informal Sector Electronic Taxation on Internally Generated Revenue Insights from Abia State

This study explored the correlation between Informal Sector Electronic Taxation and Internally Generated Revenue insights from Abia State. To ascertain this relationship, the study utilized online direct tax assessment (ODTA) and online road taxes (ORT) as proxies for electronic tax. Employing an ex post facto design, data were sourced from the National Bureau of Statistics (NBS). Utilizing the Wilcoxon statistical test tool, the study's results revealed a positive and significant association between ODTA, ORT, and internally generated revenue in Abia State, Nigeria, at 1% and 5% significant l…

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from https://www.iiardjournals.org/get/JAFM/VOL. 11 NO. 2 2025/Informal Sector Electronic 382-399.pdf
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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT
Date	2025-08-10
Type	article
Details	openalex authorships.countries:NG,primary topic.subfield.id:3320\|3321\|3308\|1202\|3303\|3312\|2002\|2000\|2003 + local /\bnige
Found at	https://doi.org/10.56201/jafm.vol.11.no2.2025.pg382.399
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7202162562`

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Informal Sector Electronic Taxation on Internally Generated Revenue Insights from Abia State. OpenAlex research, 2025. Vero Archive, record openalex:W7202162562.