The Influence of E-tax System on Tax administration and Tax revenue generation: Insights from Lagos State Internal Revenue Service
Keywords:
E-tax system, Tax expert, Tax administration, ICT, Nigeria.Abstract
The e-tax system offers electronic
registration, filing and payment, as well as
education and information to taxpayers.
This study examines the influence of an
electronic system of taxation on tax
administration efficiency and tax revenue
generation in Lagos state, Nigeria. Survey
research design was adopted using a
structured five point Likert-scaled
questionnaire to obtain data. A response
rate of 73.33% was achieved as 110
copies of the questionnaire were duly
returned out of the 150 copies that were
administered. Data gathered were
analyzed using descriptive statistics, while
hypotheses were tested using the
Multivariate Analysis of Variance
(MANOVA) with the aid of SPSS. Major
findings of the study revealed that
respondents do not differ that e-tax system has enhanced revenue generating potentials of Lagos State and as well, or has positive impact on the efficiency of tax administration. As a conclusion of the study we recommend the relevant tax authority to formulate and implement policies that would promote the sustainability of positive effects of the etax system and to train tax officials on how to harness the benefits of administering taxes electronically.
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