Effect of E-Tax Payment on Non -Oil Revenue in Nigeria (1994-2022)
Student: Chisom Martin Nwokeogu (Project, 2025)
Department of Accounting
Rhema University, Aba, Abia State
Abstract
This project investigated the effect of electronic taxation (E-tax) on revenue generation in Nigeria, focusing on non-oil revenue sources. The pre and post study employed an ex-post facto research design, using secondary data from the Federal Inland Revenue Service (FIRS) and Central Bank of Nigeria Bulletin covering the period from 1994-2022. Population sample used the enumerative census approach to obtain data on company income tax, value -added tax (VAT) and education tax respectively. Descriptive statistics and paired sample t-tests carried out revealed that while there is a positive, though statistically insignificant impact of the E-tax system on revenue generation, significant improvement in tax productivity have been notified. This study fills a gap in existing literature by providing current data and insights into the effectiveness of E-taxation in Nigeria, contributing to the broader discourse on E-governance and digital transformation in tax administration.
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For the full publication, please contact the author directly at: chisommartin4@gmail.com
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Institutions
- Landmark University, Omu-Aran, Kwara State 1
- Lead City University, Ibadan, Oyo State 1
- Lens Polytechnic, offa, Kwara State. 214
- Madonna University, Elele, Rivers State 20
- Madonna University, Okija, Anambra State 2
- Mcpherson University, Seriki Sotayo, Ogun State 1
- Michael and Cecilia Ibru University, Owhrode, Delta State 1
- Michael Okpara University of Agriculture, Umudike 43
- Michael Otedola Col of Primary Educ. Epe, Lagos (affl To University of Ibadan) 8
- Modibbo Adama University, Yola, Adamawa State 15