Original Research Article | OPEN ACCESS
Ease of Paying Taxes: The Electronic Tax System in Nigeria

Esther Stella Awai1 , Timothy Oboh2

1,2Department of Accounting, Faculty of Management Sciences, University of Benin, Nigeria.

For correspondence:-  Esther Awai   Email: esther.awai@yahoo.com

Received: February 2, 2020        Accepted: March 31, 2020        Published: March 31, 2020

Citation: Awai ES, Oboh T. Ease of Paying Taxes: The Electronic Tax System in Nigeria. Account Tax Rev 2020; 4(1):63-73 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..


This study examines the ease with which taxes are paid through Nigeria’s electronic tax system, and how convenient it is for tax payers in Nigeria to pay taxes. To answer this question and achieve the broad objective of this study, a library research approach was used. From the extant literature reviewed, it was revealed that payment of taxes in Nigeria is not stress-free. The uneasy nature of paying taxes in Nigeria through the electronic tax system is due to some challenges which include lack of fully automated system; poor access to the Internet; unawareness of the system; low computer literacy level; and perception to change since the system is new. Flowing from the above, this study, therefore, recommends that the electronic tax system in Nigeria should be fully automated. The FIRS should create an electronic tax payment system mobile App which will serve as a means of creating more awareness and simplification of the tax system in the country.The electronic tax payment system should be spread to other tax authorities especially the States Board of Internal Revenue. They seem not to have fully embraced e-taxation.

Keywords: tax administration, electronic tax filing system, taxation, tax revenue, tax policy

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