E-Taxation and Tax Compliance in Nigeria: Periscoping Change Perspectives

Abstract

This study examined the issue of e-taxation and improved tax compliance in Nigeria. The study adopted 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 significant positive effect on tax evasion in Nigeria. The study revealed higher mean value for tax revenue after the adoption of e-taxation when compared with the mean value before the adoption of the etaxation system, it also revealed that e-taxation has significantly helped in stemming the tide of tax avoidance to a large extent in Nigeria. The analysis of the data indicated 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. The study made some vital recommendations which include the need for FIRS to create an electronic tax payment system mobile applicaion which will serve as a means of creating more awareness and simplification of the e-tax system in the country. It was concluded that the e-taxation system commands high tax compliance than the manual system era in Nigeria.