芸術と社会科学ジャーナル

Walt Whitman is one of America's most iconic poets. He is renowned for his innovative and linguistic style, which embodies the spirit of revolution. His poem "Song of Myself" from his collection "Leaves of Grass" captures the essence of this revolutionary spirit, as it challenges traditional norms and explores the possibilities of realizing the American ideal. The study delves into the process of power and its ability to regenerate a sense of life. This analysis not only sheds light on Whitman's unique use of language and form but also explores how his poetry captures the possibilities of realizing the American ideal. Whitman’s use of the present participial form in the closing lines of "Song of Myself," where he writes "I stop somewhere waiting for you," is a prime example of his innovative linguistic style and his vision of the present being connected to both the past and the future. This paper attempts to analyze this poem in the light of socio-cognitive approach.

This study examined the issue of e-taxation and improved tax compliance: the case of tax evasion and avoidance in Enugu State, Nigeria. The study focused on two specific objectives. It examined how e-taxation has reduced tax evasion in Nigeria; and how e-taxation has helped in stemming the issue of tax avoidance in Enugu State of Nigeria. The study adopted an ex-post facto research design. Analysis conducted in the study made use of secondary quantitative data collated from the Federal Inland Revenue Services (FIRS), National Bureau of Statistics (NBS) and Enugu State Internal Revenue Service (ESIRS). The study revealed that e-taxation has significantly reduced tax evasion by increasing revenue generated in Nigeria. The study discloses higher mean value for tax revenue after the adoption of e-taxation when compared with the mean value before the adoption of the e-taxation system. It also revealed that e-taxation has significantly helped in stemming the issue of tax avoidance by increasing revenue generated in Enugu State of Nigeria. The analysis of the data indicated higher mean value for tax revenue after the adoption of e-taxation in Enugu State when compared with the mean value before the adoption of the e-taxation system. The study made some vital recommendations which include the need for FIRS to create an electronic tax payment system mobile App which will serve as a means of creating more awareness and simplification of the e-tax system in the country. It was concluded in this study that the e-taxation system commands high tax compliance than the manual system era in Nigeria.