Mbah, Anastasia U.

Effect of Treasury Single Account (TSA) on Tax Revenue Collected in Nigeria

Mbah, Anastasia U., Uche Boniface Ugwuanyi & Oshim Judethadeus Chukwuebuka · Asian Journal of Economics, Business and Accounting · 2023

The study examined the effect of Treasury Single Account (TSA) on tax revenue collected in Nigeria. Company income tax, value added tax, and petroleum profit tax formed the dependent variables of the study. The study adopted an ex-post-facto research design, covering the period b...