ELECTRONIC TAX SYSTEM AND TAX COMPLIANCE, EVIDENCE FROM NIGERIA TAX JURISDICTION.
Abstract
The study explores the impact of e-tax on tax submission
conduct among taxpayers in Nigeria. To realise the research’s
aim, three variables were used as proxies for the e-tax system:
user friendliness, convenience, and perceived reduced tax
submission costs. The study sample of 120 respondents was
randomly drawn from SMEs within the South-South zone of
Nigeria. The basis for inclusion in the sample was the filing of
online tax returns. The instruments for data collection were
authenticated by specialists and was submitted to a
Cronbach's alpha test of dependability. An overall reliability
coefficient of 0.872 was obtained, which suggests that the
instrument was consistent in measuring what it was designed
to measure. The multiple regression technique was utilised topredict the influence of the distinct factors on tax submission
behaviour. Based on the respective coefficients (UFET = 0.823447, CET = 0.942953, and PRCC = 1.670057, p-values 0.05, and F-stat. = 135.0382, p-value of 0.001 less than 0.05), the
study concludes that a user-friendly online interface, the
convenience of the e-tax structure, and the perceived
reduction in compliance costs substantially impact tax
compliance among taxpayers. Based on the conclusion
reached, the following recommendations are made, among
others: The government has to do more to raise people's
understanding of taxes, examine the internet-based tax filing
system to lower the cost of use, and offer an easy way for
people to utilise it.
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Published in UNIPORT JOURNAL OF BUSINESS, ACCOUNTING & FINANCE MANAGEMENT
ISSN: 1596-9911
This article appears in our peer-reviewed academic journal
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