KNOWLEDGE MANAGEMENT SYSTEM AND TAX REVENUE GENERATION IN NIGERIA: THE MEDIATING ROLE OF IMPROVE TAXPAYERS’ SERVICES
Keywords:
Knowledge management system, tax revenue generation, tax administrator, taxpayer, taxpayers’ services, tax administration, NigeriaAbstract
This study investigated the nexus between knowledge management system (KMS) and tax revenue generation directly and indirectly through improve taxpayers’ services. Stratified random sampling technique was employed to collect quantitative data from 267 participants who were tax officers and taxpayers. Structural equation modeling (SEM) was used to analyze the data collected through WarpPLS 7.0 software. This study found that KMS can increase tax revenue generation directly and indirectly via improve taxpayers’ services in Nigeria. In addition, KMS can improve taxpayers’ services. The study recommends adoption of modern information and communication technology tools as KMS to enhance tax revenue generation. Also, other countries can adapt the model in this study to increase tax revenue generation.
