Original Research Article | OPEN ACCESS
E-Tax Administration and Tax Compliance among Corporate Taxpayers in Nigeria

Rotimi Oladele1 Olugbenga Foluso Aribaba2 Adekunle AdediranRasheed3 Adebola D Babatunde4

1,2,4Department of Accounting,Federal University Oye-Ekiti, Nigeria.; 3Department of Accounting, AdekunleAjasin University, AkungbaAkoko, Nigeria.

For correspondence:-  Rotimi Oladele   Email: rotimi.oladele@fuoye.edu.ng

Received: April 29, 2020        Accepted: April 26, 2020        Published: September 30, 2020

Citation: Oladele R.Aribaba OF.AdediranRasheed A.Babatunde AD. E-Tax Administration and Tax Compliance among Corporate Taxpayers in Nigeria. Account Tax Rev 2020; 4(3):93-101 doi:

© 2020 The authors.
This is an Open Access article that uses a funding model which does not charge readers or their institutions for access and distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0) and the Budapest Open Access Initiative (http://www.budapestopenaccessinitiative.org/read), which permit unrestricted use, distribution, and reproduction in any medium, provided the original work is properly credited..


The impact of electronic tax administration on tax compliance and the resultant effect on tax revenue has been examined.The quantitative research design was employed using existing data sourced from the Federal Inland Revenue Service (FIRS). Data were tax revenue posted seven years before and after the adoption of e-tax administration by the FIRS in 2013. Data so sourced were analyzed using descriptive statistics and pairwise t-test to ascertain ifa difference exists and or relationship between pre-and post-e-tax revenue. The study founda strong connection between the electronic tax system and tax compliance (tax revenue) as shown by the pairwise test (p-value of 0.012<0.05). Also, the mean tax revenue during post-and pre-e-tax of (4466828.5714>3051200.0000); and an average annual variation in overall tax revenue of N1.4trillion compared with pre-electronic tax period demonstrated a significant difference. With these, the study affirmed thata strong association exists between electronic taxation and tax compliance. Therefore, the service should always further work on its Information Communication Technology (ICT) architecture/infrastructure for easy access and flexibility to encourage taxpayers as well as enhancing robust tax administration. In all, security measures should be put in place regularly to prevent hackers, malicious attacks and other disasters inherent in ICT based environment

Keywords: E-taxation, tax compliance, taxpayers, tax revenue, ICT-facilities, malicious attack

Article Tools

Share this article with

Article status: Free
Fulltext in PDF
Similar articles in Google
Similar article in this Journal:


2020; 4: 
1,   2,   3
2019; 3: 
1,   2,   3,   4
2018; 2: 
1,   2,   3,   4
2017; 1: 

News Updates