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.
Keywords
For the full publication, please contact the author directly at: chisommartin4@gmail.com
Filters
Institutions
- Al-Hikmah University, Ilorin, Kwara State 2
- AL-ISTIQAMAH UNIVERSITY, SUMAILA, KANO STATE 1
- Al-Qalam University, Katsina, Katsina State 5
- Alex Ekwueme Federal University, Ndufu-Alike, Ebonyi State 86
- Alvan Ikoku College of Education, Imo State, (Affl To Univ of Nigera, Nsukka) 11
- Ambrose Alli University, Ekpoma, Edo State 477
- Anambra State College of Health Technology, Obosi, Anambra State 1
- Auchi Polytechnic, Auchi, Edo State 501
- Auchi Polytechnic, Auchi, Edo State. (affl To Nnamdi Azikiwe University, Awka) 3
- Audu Bako College of Agriculture Danbatta, Kano, Kano State 54