Electronic Taxation and Tax Revenue of Nigeria

This study looked into the relationship between variants of electronic taxation and tax revenue in Nigeria. The research provided answers to many research questions and hypothesis was also tested that helped us to establish that there is no significant relationship between electronic taxation and tax revenue in
Nigeria. The study population comprises of staff of federal Inland Revenue service and state boards of internal revenue. The research also adopted probability sampling technique because it concerns a selection among the population. Questionnaires were administered to the relevant places. The Pearson’s Product Moment Correlation and Partial Regression were used to test the hypotheses using the SPSS latest version. From the analysis, it showed that a positive and significant relationship exist between the dimensions of electronic taxation and the measures of tax revenue. The findings shows that E-taxation boost the revenue base of any country that adopts it, including Nigeria. Hence, the study recommends the following: The government should endeavor to ensure that e-taxation is given more attention in order to ensure optimum results from its implementation; the processes of E-taxation should be simplified in order to make it easy for everyone to queue into it; the government should endeavor to ensure that there are adequate incentives to encourage Etaxation in Nigeria.