The Impact of Digital Tax Administration on Perceived Fairness and Compliance among Traders in Anambra State

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@article{1717335,
      author = {Dr. Christopher C. Ugwuogo, Fidelia C. Ugwuogo (Ph.D)},
      title = {The Impact of Digital Tax Administration on Perceived Fairness and Compliance among Traders in Anambra State},
      journal = {Iconic Research And Engineering Journals},
      year = {2026},
      volume = {9},
      number = {11},
      pages = {807-816},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1717335.pdf},
      abstract = {This paper examined the impact of digital tax administration on perceived fairness and compliance among traders in 3 urban cities in Anambra State. Descriptive survey design was adopted for the study.  Three research questions guided the study while three null hypotheses were tested.  Stratified and purposive sampling technique was used to select 150 traders; 50 of them selected from each of the three urban cities of Onitsha, Awka and Nnewi markets.  Structured questionnaire was used for data collection.  The instrument contained 15 items and had a 5-point Likert scale. Cronbach alpha coefficient measure of internal consistency was used to establish the reliability of the instrument at 0.87 and 0.83.  The mean and standard deviation was used answer the research questions. T-test was used to test hypotheses 1 and 3 while Pearson’s Product Moment Correlation Coefficient was used to test hypothesis 2 at significance level of 0.05.  Findings of the study revealed that digital tax administration enhances perceived fairness of tax assessment among traders and that digital tax platform enhances compliance. The study also revealed some technical and operational challenges that hinders effective use of digital tax systems by traders.  Based on the findings, it was recommended that Anambra State Internal Revenue Service should conduct targeted training programs to enhance traders’ technical know-how and digital literacy.},
      keywords = {Digital Tax Administration, Perceived Fairness, Tax, Tax Compliance, Technology Challenge.},
      month = {May},
      doi = {https://doi.org/10.64388/IREV9I11-1717335}
  }