UYI OBAZEE

The study examines how political costs of firms in Nigeria influences tax planning. The study concludes political cost and institutional ownership has a negative significant effect on tax planning of listed manufacturing firms in Nigeria. However, profitability and managerial ownership has no insignificant effect on tax planning of listed manufacturing firms in Nigeria during the period under review. Finally, the study conclude that leverage has a positive insignificant effect on tax planning of listed manufacturing firms in Nigeria

This study investigates the tax burden on income earners in Edo State, Nigeria, with a view to understanding its variation across income groups and its implications for tax compliance and revenue generation. The study is driven by concerns that persistent fiscal pressure, low disposable income, and perceived inequities in tax administration undermine voluntary compliance and economic productivity. The specific objectives were to examine variations in tax burden among different income groups, identify the types and rates of taxes imposed on income earners, assess taxpayers’ insights and compliance behaviour, and highlight challenges faced by individuals in fulfilling their tax obligations. A descriptive survey design was adopted, employing both primary and secondary data. Structured questionnaires were administered to 400 respondents drawn from
civil servants, self-employed persons, and private-sector workers across Edo State, selected through stratified random sampling. Data were analyzed using descriptive statistics and regression techniques. Findings revealed that lower-income earners bear a proportionately higher effective tax burden relative to their income, while inconsistencies in tax administration and inadequate taxpayer education contribute significantly to low compliance levels. The study recommends policy
measures such as tax rate rationalization, improved taxpayer enlightenment, digitalized tax administration, and the enforcement of fairness and transparency principles to enhance compliance and ensure sustainable revenue generation for the state. These findings underscore the need for a more equitable and efficient tax system capable of balancing government fiscal objectives with citizens’ economic welfare.

The advent of digital technologies has significantly transformed the landscape of taxation and revenue collection. This project investigates the impact of digitalization on tax systems, focusing on how digital tools and platforms can enhance efficiency and compliance while addressing challenges such as tax evasion and administrative complexity. The study uses a questionnaire to extract data from correspondents through the adoption of the sampling technique combining qualitative interviews with tax professionals and quantitative analysis of digital taxation models in various jurisdictions. The research reveal that digital taxation, including the use of e-filing systems, online tax payments, artificial intelligence and digital tax records, can streamline revenue collection processes, reduce errors, and improve taxpayer engagement. However, challenges such as data security, the digital divide, and the need for updated regulatory frameworks remain significant. This study recommends that Governments should invest in robust digital platforms and cybersecurity measures to support efficient and secure tax.Also Government should enhance training and support for tax payers to facilitate smoother transitions to digital systems by adapting tax laws and regulations to keep pace with technological advancement which is crucial for maintaining effective and fair taxation