For correspondence:-
Received: April 29, 2020 Accepted: April 26, 2020 Published: September 30, 2020
Citation: E-Tax Administration and Tax Compliance among Corporate Taxpayers in Nigeria. Account Tax Rev 2005; 4(3):93-101 doi:
© 2005 The authors.
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Abstract
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
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