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Uagbale-Ekatah, Rosemary E

Department of Accounting, Benson Idahosa University, Benin, Edo State, Nigeria

2 Publications
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Publications 2

1
Research Article Vol. 10, Issue 1

PRE AND POST TECHNOLOGY AND TAX COMPLIANCE: A CASE OF NIGERIAN ECONOMY (1992-2024)

Ekong Kingsley Odong*, Uagbale-Ekatah, Rosemary E

This study examines the influence of technology integration on tax compliance in Nigeria, focusing on electronic tax filing, online tax payment, and automated tax auditing systems. The motivation for this research stems from the growing need to understand how the combined adoption of multiple digital technologies can improve tax compliance, especia...

2
Research Article Vol. 10, Issue 1

TAXPAYERS’ APATHY AND ECONOMIC DEVELOPMENT IN NIGERIA

Onyejegbu, Amara Chidinma*, Uagbale-Ekatah, Rosemary E

This study investigates the effect of taxpayers’ apathy on the economic development of Nigeria, with focus on tax policy, tax administration, and tax reform. Employing a cross-sectional survey design, primary data were collected through questionnaires administered to 52 respondents drawn from the Institute of Chartered Accountants of Nigeria (ICAN)...

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