E-tax system effectiveness in reducing tax evasion in Nigeria

This study examined how electronic tax system (E- tax system) reduces tax evasion in Nigeria. The survey sample was drawn from Federal Inland Revenue Service (FIRS) staff and small and medium-scale enterprise taxpayers registered in F.C.T., Abuja, Nigeria. Primary data was derived from a questionnai...

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Autores principales:	Adegbola Olubukola Otekunrin, Tony Ikechukwu Nwanji, Damilola Felix Eluyela, Henry Inegbedion, Temitope Eleda
Formato:	article
Lenguaje:	EN
Publicado:	LLC "CPC "Business Perspectives" 2021
Materias:	E-tax FIRS fiscal policy tax compliance tax evasion Business HF5001-6182
Acceso en línea:	https://doaj.org/article/2272c93f737c4c13b07294ac1e461d6e
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id	oai:doaj.org-article:2272c93f737c4c13b07294ac1e461d6e
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spelling	oai:doaj.org-article:2272c93f737c4c13b07294ac1e461d6e2021-11-05T09:11:01ZE-tax system effectiveness in reducing tax evasion in Nigeria10.21511/ppm.19(4).2021.151727-70511810-5467https://doaj.org/article/2272c93f737c4c13b07294ac1e461d6e2021-11-01T00:00:00Zhttps://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/15783/PPM_2021_04_Otekunrin.pdfhttps://doaj.org/toc/1727-7051https://doaj.org/toc/1810-5467This study examined how electronic tax system (E- tax system) reduces tax evasion in Nigeria. The survey sample was drawn from Federal Inland Revenue Service (FIRS) staff and small and medium-scale enterprise taxpayers registered in F.C.T., Abuja, Nigeria. Primary data was derived from a questionnaire administered to a population of 60 officials and employees of the FIRS and taxpayers at a small and medium-scale enterprise registered in F.C.T., Abuja, Nigeria. The secondary data used was extracted from the tax revenue collection report on the FIRS platform for 2000–2019 (20 years). The conclusive research design was used. General linear model and linear regression were used to analyze the data collected. The E-tax system was measured using actual tax revenues and the level of electronic tax services. In contrast, tax evasion was measured using tax compliance and mind-set of taxpayers towards E-tax system. Taxpayers’ attitudes towards E-tax system, actual tax revenue, tax compliance and the level of electronic tax services were used as mediating and control variables; thus, results established a significant relationship, and this relationship is an adverse one. The work shows that an effective electronic tax system will significantly reduce tax evasion. Therefore, the proper implementation of the electronic tax system helps mitigate the problem of tax evasion that causes economic and social detriments in the tax administration system.Adegbola Olubukola OtekunrinTony Ikechukwu NwanjiDamilola Felix EluyelaHenry InegbedionTemitope EledaLLC "CPC "Business Perspectives"articleE-taxFIRSfiscal policytax compliancetax evasionBusinessHF5001-6182ENProblems and Perspectives in Management, Vol 19, Iss 4, Pp 175-185 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	E-tax FIRS fiscal policy tax compliance tax evasion Business HF5001-6182
spellingShingle	E-tax FIRS fiscal policy tax compliance tax evasion Business HF5001-6182 Adegbola Olubukola Otekunrin Tony Ikechukwu Nwanji Damilola Felix Eluyela Henry Inegbedion Temitope Eleda E-tax system effectiveness in reducing tax evasion in Nigeria
description	This study examined how electronic tax system (E- tax system) reduces tax evasion in Nigeria. The survey sample was drawn from Federal Inland Revenue Service (FIRS) staff and small and medium-scale enterprise taxpayers registered in F.C.T., Abuja, Nigeria. Primary data was derived from a questionnaire administered to a population of 60 officials and employees of the FIRS and taxpayers at a small and medium-scale enterprise registered in F.C.T., Abuja, Nigeria. The secondary data used was extracted from the tax revenue collection report on the FIRS platform for 2000–2019 (20 years). The conclusive research design was used. General linear model and linear regression were used to analyze the data collected. The E-tax system was measured using actual tax revenues and the level of electronic tax services. In contrast, tax evasion was measured using tax compliance and mind-set of taxpayers towards E-tax system. Taxpayers’ attitudes towards E-tax system, actual tax revenue, tax compliance and the level of electronic tax services were used as mediating and control variables; thus, results established a significant relationship, and this relationship is an adverse one. The work shows that an effective electronic tax system will significantly reduce tax evasion. Therefore, the proper implementation of the electronic tax system helps mitigate the problem of tax evasion that causes economic and social detriments in the tax administration system.
format	article
author	Adegbola Olubukola Otekunrin Tony Ikechukwu Nwanji Damilola Felix Eluyela Henry Inegbedion Temitope Eleda
author_facet	Adegbola Olubukola Otekunrin Tony Ikechukwu Nwanji Damilola Felix Eluyela Henry Inegbedion Temitope Eleda
author_sort	Adegbola Olubukola Otekunrin
title	E-tax system effectiveness in reducing tax evasion in Nigeria
title_short	E-tax system effectiveness in reducing tax evasion in Nigeria
title_full	E-tax system effectiveness in reducing tax evasion in Nigeria
title_fullStr	E-tax system effectiveness in reducing tax evasion in Nigeria
title_full_unstemmed	E-tax system effectiveness in reducing tax evasion in Nigeria
title_sort	e-tax system effectiveness in reducing tax evasion in nigeria
publisher	LLC "CPC "Business Perspectives"
publishDate	2021
url	https://doaj.org/article/2272c93f737c4c13b07294ac1e461d6e
work_keys_str_mv	AT adegbolaolubukolaotekunrin etaxsystemeffectivenessinreducingtaxevasioninnigeria AT tonyikechukwunwanji etaxsystemeffectivenessinreducingtaxevasioninnigeria AT damilolafelixeluyela etaxsystemeffectivenessinreducingtaxevasioninnigeria AT henryinegbedion etaxsystemeffectivenessinreducingtaxevasioninnigeria AT temitopeeleda etaxsystemeffectivenessinreducingtaxevasioninnigeria
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E-tax system effectiveness in reducing tax evasion in Nigeria

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