AN ASSESSMENT OF EFFECT OF E-TAX PAYMENT ON TAX REVENUE IN NIGERIA

AN ASSESSMENT OF
EFFECT OF E-TAX PAYMENT ON
TAX REVENUE IN NIGERIA
OHAKA, JOHN
Department of Accountancy,
Rivers State University,
Nkporlu Oroworukwo,
Port Harcourt, Nigeria
&
DAIBI W. DAGOGO
Department of Banking & Finance,
Rivers State University
Nkporlu- Oroworukwo
Port Harcourt, Nigeria
dagogo.daibi@ust.edu.ng
ABSTRACT
The objective of this paper was to assess how
e-tax payment could enhance revenue
generation efficiency in Nigeria and evaluate
the rational for the adoption of electronic tax
system by the Federal Inland Revenue Service
(FIRS) and State Boards of Internal Revenue
Service (SBIRS) in Nigeria. In order to actualize
these objectives, the paper is anchored on
the theory of innovation translation as it
relates to translating innovation in taxBook of Abstract
administration and collection by the FIRS. The
paper discussed some of the challenges and
risks faced by the various tax authorities in
the adoption of e-tax payment and
remittance in the country and it was revealed
that etax filing and payment enhance revenue
collection efficiency, promotes compliance
and are very effective for tax collection. It is
recommended that elaborate civic education
should be carried out to ensure that the
general public is aware of the new e-tax
system, how to use it and that tax payers
should be advised where they can get
assistance at designated government centers
to avoid being robbed by fraudsters in the
process of trying to use the e payment
system.
Keywords: E-Tax Payment, E- Tax Filling and
Collection, Revenue Generation, Federal
Inland revenue service (FIRS), State Inland
Revenue service (SIRS).

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