Alhasan Usman

Federal Inland Revenue Service, Nigeria

This study examines empirically the variables that are driving property tax compliance rates in Kaduna State, Nigeria. In doing so, it relies on primary data sources. During the study, 400 respondents were targeted, but 406 completed questionnaires were analysed. The nature of the data collected necessitated employing the ordered logistic regressio...

The aim of this study is to empirically examine the impact of tax digitalization, tax laws, tax administration, and public goods provisions on property tax compliance in Kaduna state, Nigeria. The study relied on the primary data source, 274 confidential questionnaires were successfully cleaned and analysed. Nature of data collected necessitated th...

The study was aimed to examine the impact of Value Added Tax Revenue (VAT) Gaps on VAT Revenue Generation in Nigeria. Initially the study intended to use bottom-top approach, but the idea was later on discarded due to the problems of data availability and reliability, therefore time series data from 2010 to 2018 was used. Descriptive statistics wer...

The study was aimed to examine the impact of Value Added Tax Revenue (VAT) Gaps on VAT Revenue Generation in Nigeria. Initially the study intended to use bottom-top approach, but the idea was later on discarded due to the problems of data availability and reliability, therefore time series data from 2010 to 2018 was used. Descriptive statistics wer...

This preprint intended to asesss the impact of VAT Gaps on VAT Revenue generation in Nigeria, emprically. The paper analysed VAT Gaps trend and performance of the Revenue Authority.

The study was aimed to examine the empirical relationship between Value Added Tax Revenue and e-commerce in Nigeria. Secondary source of data was utilised, quarterly time series data from 2010 to 2017 was used. Auto Regressive Distributed Lag (ARDL) Model and Vector Error Correction Model (VECM) were employed to analyse the data. From the short run...

The study attempts to examine the emprical relationship between e-commerce and value added tax revenue in Nigeria.

The way public perceives an organisation may impacted on the success or failure of the organisation, depending on the nature of the perception either positive or negative. This paper was aimed to assess the impact of taxpayers’ perception of the competence and integrity of tax officials on companies’ income tax compliance level in Nigeria. The pape...

Abstract: The paper was aimed to examine the size of personal income tax gap in Kaduna State, Nigeria. The paper relied on the primary source of data. 422 confidential questionnaires distributed randomly to the respondents (taxpayers), were analysed. The paper employed paired sample statistics to estimate the size of personal income tax gap in Kadu...

Tax evasion has been an international economic phenomenon with many side economic consequences. Many economic literatures and theories have suggested ways of curbing the negative impact of tax evasion on an economy. Kaduna State Internal Revenue Service (KADIRS) has adopted some of the strategies with a view to curb the negative consequences of inc...