TAX MANAGEMENT PRACTICES AND PERFORMANCE OF STATE INTERNAL REVENUE SERVICES IN SOUTHWEST, NIGERIA: MODERATING ROLE OF INFORMATION TECHNOLOGY ADOPTION
Despite reforms in Nigeria's tax system, the performance of State Internal Revenue Services (SIRS) remains suboptimal, largely due to ineffective tax management practices and limited technological integration, resulting in low revenue generation. Given these issues, this study investigates the...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Kwara State University, Malete Nigeria
2025-06-01
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| Series: | Malete Journal of Accounting and Finance |
| Subjects: | |
| Online Access: | https://majaf.com.ng/index.php/majaf/article/view/248 |
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