International records / OpenAlex research

Moderating Effect of Tax-Payers Awareness on Tax-Pro-Max Introduction and Firs Tax Remittances in Nigeria

study investigates the moderating effect of taxpayer awareness on the relationship between the introduction of Tax-Pro-Max and Federal Inland Revenue Service (FIRS) tax remittances in Nigeria. Tax-Pro-Max, a new tax administration system, was implemented to enhance tax collection and compliance. However, the effectiveness of such systems can be significantly influenced by the level of taxpayer awareness. This research employs a mixed method comprising of quantitative approach, utilizing pre- and post- introduction data on FIRS tax remittances, and a qualitative data secured from measures of ta…