EFFECT OF E-TAXATION ON GOVERNMENT REVENUE GENERATION IN NIGER STATE

Abstract

Taxation is a major source of revenue through which governments reduce their
expenditure and attained economic growth and development. The aim of the study is to
examine the effect of e-taxation on revenue generation in Niger State. The sample size
for this study comprised of one hundred and twenty (120) which comprises of 80 Tax
payers, 30 Tax officials and 10 Tax experts. Face validity Test was conducted to ascertain
the goodness or quality of the questionnaire instrument and all collected data were
statistically analyzed using frequency distribution, percentages, and means respectively.
The study revealed that, e-taxation has significant positive relationship with revenue
generation efficiency in Niger State and e-taxation enhances compliance of taxpayers in
Niger State. However, the study also revealed that, the lack of technological exposure
prevalent in Niger State poses a threat to the acceptance of the e-tax system, lacks
required ICT infrastructure for the successful implementation of the e-tax system, the tax
information system is susceptible to the activities of computer hackers and fraudster and
lack of awareness among the taxpayers as the identified challenges of e-taxation in
Niger State. The study recommends that tax system must be secured to guarantee tax
payer confidentiality and minimize fraud; e tax system should be consistently reviewed so
as to confront numerous tax challenges among others.