The Impact of E-Filing Systems on Tax Compliance in Nigeria: A Case Study of Nigerian Breweries Plc
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Background of the Study
The introduction of electronic tax filing (e-filing) systems has revolutionized tax administration globally. E-filing systems simplify the process of filing tax returns, reduce errors, and enhance transparency, thereby improving tax compliance rates. In Nigeria, the Federal Inland Revenue Service (FIRS) has implemented e-filing systems as part of its digitalization strategy to modernize tax administration and increase voluntary compliance (Adebanjo et al., 2023).
Nigerian Breweries Plc, as one of the largest corporations in Nigeria, operates in a highly regulated environment with significant tax obligations. The adoption of e-filing systems has played a role in streamlining its tax reporting processes and ensuring compliance with tax regulations. However, the impact of these systems on compliance behavior is still a subject of debate, with some studies suggesting that challenges such as technical inefficiencies and lack of user-friendliness hinder optimal utilization (Ogunleye & Adebayo, 2024).
This study explores the impact of e-filing systems on tax compliance, focusing on Nigerian Breweries Plc as a case study. By evaluating the effectiveness of e-filing systems in enhancing compliance, the research aims to provide insights into the role of technology in modern tax administration.
Statement of the Problem
While e-filing systems have been introduced to improve tax compliance in Nigeria, their adoption and impact remain inconsistent across different sectors. Nigerian Breweries Plc, despite being a large and well-structured corporation, faces challenges such as occasional technical glitches, cyber security concerns, and the complexity of integrating e-filing with internal accounting systems. These issues, coupled with a lack of adequate training for users, can undermine the benefits of e-filing and negatively affect compliance rates (Okafor & Uche, 2023).
This study investigates the effectiveness of e-filing systems in enhancing tax compliance at Nigerian Breweries Plc, identifying barriers to adoption and recommending solutions for optimizing their impact.
Objectives of the Study
- To assess the effectiveness of e-filing systems in improving tax compliance at Nigerian Breweries Plc.
- To identify challenges associated with the adoption of e-filing systems at Nigerian Breweries Plc.
- To propose strategies for enhancing the efficiency and adoption of e-filing systems in Nigerian Breweries Plc.
Research Questions
- How effective are e-filing systems in improving tax compliance at Nigerian Breweries Plc?
- What challenges are associated with the adoption of e-filing systems at Nigerian Breweries Plc?
- What strategies can enhance the efficiency and adoption of e-filing systems at Nigerian Breweries Plc?
Research Hypotheses
- E-filing systems significantly improve tax compliance at Nigerian Breweries Plc.
- Challenges such as technical inefficiencies hinder the effective adoption of e-filing systems at Nigerian Breweries Plc.
- Enhanced strategies and training programs will significantly increase the efficiency of e-filing systems at Nigerian Breweries Plc.
Scope and Limitations of the Study
This study focuses on the impact of e-filing systems on tax compliance at Nigerian Breweries Plc between 2023 and 2025. Limitations include potential confidentiality concerns in accessing detailed tax records and the generalization of findings beyond Nigerian Breweries Plc.
Definitions of Terms
- E-Filing Systems: Digital platforms for submitting tax returns and payments electronically.
- Tax Compliance: Adherence to tax laws by accurately filing and remitting taxes on time.
- Nigerian Breweries Plc: A leading brewery company in Nigeria and one of the largest tax contributors in the manufacturing sector.
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