@incollection{,
	
					
					
					5406DD8231AEF2581E26E18D926BD9C6
				,
	author={{KehindeB.A.} and {Ekiti State University State Ado-Ekiti,}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1722533
}

@incollection{b0,
	
	
		,
	title={{Personal Taxation in Nigeria Including Capital Gains Tax and Capital Transfer Tax}}
		,
	author={{
			JTAriwodola
		}}
	
	
		,
	journal={{Lagos. Jaja publishing Ltd}}
		
			
			,
	year={2000}
		
	

}

@incollection{b1,
	
	
		,
	title={{Taxation, Revenue allocation and fiscal Federalism in Nigeria: issues, challenges and policy options}}
		,
	author={{
			SAdeleke
		}}
	
	
		,
	journal={{Economic Annals}}
		
			6
			189
			,
	year={2011}
		
	

}

@book{b2,
	
	
		,
	title={{Performance impact of Information and Communication Technology (ICTs) on women entrepreneurs in South Western Nigeria}}
		,
	author={{
			JOAdewoye
		} and {
			AOAdemola
		} and {
			OAfolabi
		} and {
			OD & Oyeleye
		}}
		
		
		
		
			,
	year={2013}
		
	
	,
	note={Available online atwww.elixirpublishers.com (Elixir International Journal}

}

@book{b3,
	
	
		,
	title={{Accounting Information Technology}}
		,
	author={{
			JOAdewoye
		} and {
			COOlaoye
		}}
		
		
			,
	year={2009}
			,
	address={Ijagbo/Offa, Kwara State}
		
	

}

@incollection{b4,
	
	
		,
	title={{Usage of information technology to enhance professional case study of five selected Universities in Ekiti state}}
		,
	author={{
			JOAdewoye
		} and {
			COOlaoye
		}}
		
		
	
	
		,
	journal={{Reseach Journal of management}}
		
			1
			1
			,
	year={2014}
		
	

}

@incollection{b5,
	
	
		,
	title={{E-Government Policy: Ground issues in e-filing system}}
		,
	author={{
			ARAmabali
		}}
	
	
		,
	journal={{European Journal of Social Sciences}}
		
			21
			13
			
			,
	year={2009}
		
	

}

@book{b6,
	
	
		,
	title={{Tax Policy Reform in Nigeria. World Institute for Developmental Econmic Research(WIDER)}}
		,
	author={{
			OAyodele
		}}
		
			,
	year={2006}
		
	
	,
	note={Research PAPER, 3}

}

@incollection{b7,
	
	
		,
	title={{Using Information and Communication Technology (ICT) in Managing National Resources}}
		,
	author={{
			CKDzidonu
		}}
	
	
		,
	booktitle={{Paper Presented at the 7 th Internal AuditForum}}
				Accra
		
			,
	year={2012}
		
	

}

@incollection{b8,
	
	
		,
	title={{E-Filing and E-Payments -The Way Forward, Paper presented at Caribbean Organization of Tax Administration (COTA) General Assembly}}
		,
	author={{
			DEDowe
		}}
	
	
		,
	journal={{Computer Engineering and Intelligent Systems}}
		,
	editor={11. Efunboade, A. O.}
		
			5
			8
			
			,
	year={2008. 2014}
		
	
	,
	note={Impact of ICT on Tax Administration in Nigeria}

}

@book{b9,
	
	
		,
	title={{An automated enrolment projection system}}
		,
	author={{
			DWGasteiger
		}}
		
			,
	year={2011}
		
		
			Ontario Institute for Studies in Education, University of Toronto
		
	
	,
	note={Unpublished degree of Doctor of Philosophy thesis}

}

@incollection{b10,
	
	
		,
	title={{Effects of Electronic-Tax System on the Revenue Collection Efficiency of Kenya Revenue Authority: A Case of Uasin Gishu County}}
		,
	author={{
			JMGekonge
		} and {
			AWallace
		}}
		
	
	
		,
	journal={{Imperial Journal of Interdisciplinary Research (IJIR)}}
		
			2
			4
			
			,
	year={2016}
		
	

}

@book{b11,
	
	
		,
	title={{Automation System Procedure of the Ghana Revenue Authority on the Effectiveness of Revenue Collection: A Case Study of Customs Division}}
		,
	author={{
			TEGidisu
		}}
		
			,
	year={2012}
		
		
			Kwame Nkrumah University of Science and Technology
		
	
	,
	note={Unpublished MBA Thesis}

}

@incollection{b12,
	
	
		,
	title={{Effects of online tax system on tax compliance among small taxpayers in Meru County}}
		,
	author={{
			MMHarrison
		} and {
			KNahashon
		}}
		
	
	
		,
	journal={{Kenya. International Journal of Economics, Commerce and Management}}
		
			3
			12
			280
			,
	year={2015}
		
	

}

@incollection{b13,
	
	
		,
	title={{Boosting Revenue Generation by State Government in Nigeria: The Tax Consultants Option revisited}}
		,
	author={{
			BDKiabel
		} and {
			NGNwokah
		}}
		
	
	
		,
	journal={{European Journal of social sciences}}
		
			8
			4
			
			,
	year={2009}
		
	

}

@book{b14,
	
	
		,
	title={{Use of geographical information systems to enhance revenue collection in Local Government}}
		,
	author={{
			EMKibe
		}}
		
			,
	year={2011}
		
		
			MBA Project, University of Nairobi
		
	

}

@book{b15,
	
	
		,
	title={{Comparison between representative tax system and macro basis for revenue equalization systems in Kenya}}
		,
	author={{
			BKKioko
		}}
		
			,
	year={2012}
		
		
			University of Nairobi
		
	
	,
	note={Unpublished MBA Project}

}

@book{b16,
	
	
		,
	title={{Factors that Influence Adoption and Use of E-Filing System of Kenya Revenue Authority Among The Large Taxpayers, (Unpublished MBA Project submitted to the JKUAT}}
		,
	author={{
			EWMuita
		}}
		
			,
	year={2011}
			,
	address={Nairobi Central Business District Campus}
		
	

}

@book{b17,
	
	
		,
	title={{The effects of revenue system modernization on revenue collection at Kenya revenue}}
		,
	author={{
			JMuthama
		}}
		
			,
	year={2013}
		
		
			M.Sc., Research Project, University of Nairobi
		
	

}

@book{b18,
	
	
		,
	title={{Educational Management: theory and practice}}
		,
	author={{
			Obi
		}}
		
			,
	year={2003}
			,
	publisher={JAMOE Nigeria enterprises}
			,
	address={Enugu}
		
	

}

@incollection{b19,
	
	
		,
	title={{Impact of Tax Reforms and Economic Growth of Nigeria: A Time Series Analysis}}
		,
	author={{
			GNOgbonna
		} and {
			EAppah
		}}
		
	
	
		,
	journal={{Current Research Journal of Social Sciences}}
		
			4
			1
			
			,
	year={2012}
		
	

}

@book{b20,
	
	
		,
	title={{Fundamental Principles of Nigerian Tax}}
		,
	author={{
			SOjo
		}}
		
			,
	year={2008}
			,
	publisher={Sagribra Tax Publication}
			,
	address={Lagos}
		
	

}

@book{b21,
	
	
		,
	title={{Concepts of Taxation}}
		,
	author={{
			COOlaoye
		}}
		
			,
	year={2008}
			,
	publisher={Clemart Publishing}
			,
	address={Offa}
		
	

}

@incollection{b22,
	
	
		,
	title={{Sustenance of Tax Administration by Information and Communications Technology in Nigeria}}
		,
	author={{
			MOseni
		}}
	
	
		,
	journal={{Archieves of Business Research}}
		
			4
			1
			
			,
	year={2015}
		
	

}

@incollection{b23,
	
	
		,
	title={{Effect of Information Systems on Revenue Collection by Local Authorities in Homa Bay County}}
		,
	author={{
			OCOtieno
		} and {
			MOginda
		} and {
			JMObura
		} and {
			FOAila
		} and {
			EMOjera & Siringi
		}}
		
		
		
		
	
	
		,
	journal={{Kenya.Universal Journal of Accounting and Finance}}
		
			1
			1
			
			,
	year={2013}
		
	

}

@book{b24,
	
	
		,
	title={{Draft Document on the National Tax Policy}}
		
		
			,
	year={2008}
		
		
			Presidential Committee on National Tax Policy
		
	

}

@book{b25,
	
	
		,
	title={{Benefits of a computerized integrated system for taxation: iTax case study. A handbook for practitioners based on GIZ tax sector experience in Tanzania and the Philippines}}
		,
	author={{
			JSeelmann
		} and {
			DLerche
		} and {
			AKiefer
		} and {
			PLucante
		}}
		
		
		
		
		
			,
	year={2011}
		
	

}

@book{b26,
	
	
		,
	title={{Benchmarking e-government: A Global Perspective}}
		
		
			,
	year={2007}
			,
	address={UN}
		
	

}

@book{b27,
	
	
		,
	title={{The effect of online tax system on tax compliance among small taxpayers}}
		,
	author={{
			DWasao
		}}
		
			,
	year={2014}
		
		
			University of Nairobi
		
	

}