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

DR. OHAKA, JOHN
Department of Accountancy, Rivers State University,
Port Harcourt, Nigeria
Phone: +234 803 706 7697

E-mail: johnohaka@gmail.com
DR. DAIBI W. DAGOGO
Department of Banking & Finance, Rivers State University
Port Harcourt, Nigeria
Phone: +234 8034054408
Email: dagogo.daibi@ust.edu.ng

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 tax 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 e-tax 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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