Impact of Electronic Tax Filing Systems on Tax Compliances Among Individual Tax Payers in Abuja

Student: Timipere Kingsley Agadagidi (Project, 2025)
Department of Accounting
University of Abuja, Abuja, Fct

Abstract

ABSTRACT This study investigated the impact of electronic tax filing (e-filing) systems on tax compliance amongst individual tax payers in Abuja, FCT. The introduction of e-filing aims to boost compliance by simplifying filing processes using technology. However, compliance effect depends on awareness and adoption;analyze compliance levels; determine the relationship between e-filing usage and compliance; and identify factors influencing sustained usage. A survey was conducted among individual taxpayers in Abuja, Nigeria using structured questionnaires. Data was analysed applying descriptive and inferential statistics. Findings revealed low e-filings awareness (36.7%) and adoption (20.4%) among respondents. High non-compliance prevalence was found across return filing, income declarations and tax payments consistency. However, e-filing usage significantly and positively correlated with compliance measures. Adopters exhibited higher compliance than non-users, affirming that e-filing enhances compliance once embraced. Sustained usage was driven by perceived ease of use and usefulness. Recommendations include extensive taxpayer education, e-filing system optimization for user experience, integration with external databases and aligning adoption with administrative reforms.

Keywords
impact electronic filing systems compliances individual payers abuja
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