THE EFFECT OF E-TAXATION ON GOVERNMENT REVENUE IN NIGERIA
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ABSTRACT
Nigeria introduced e-tax to aid effective taxation of some online businesses. This study evaluates E- TAX revenue for the period 2009 to 2013. The objective of this study was to evaluate the effects of E- TAX on government revenue and come up with a model for predicting E- TAX revenue financial years 2009 to 2013. The analysis showed that E- tax reforms have a significant effect on E- TAX revenue. This implies that the growth in E- TAX revenue during the period of study was accounted for by implementation of the reforms. In the E- TAX revenue equation, the independent variable is the revenue collected and the dependent are reforms on E- tax which are online filling of returns,E- tax returns and integrated management system
This study provides decision makers with an analytical framework which can be used to estimate the associated revenues for a E- TAX in Nigeria and guidance to policymakers in countries planning to introduce a E- TAX. It identifies the tax reforms on E- TAX which when properly understood, documented, and captured in relevant tax revenue models, would make it possible to estimate accurately E- TAX revenues within a specified period of time. Although past studies advocated for raising rates within the existing system as the most obvious approach for increasing revenues, policy makers should note that this study finds that the decision has the effect of reducing E- TAX revenue. The study also contributes to the existing literature on the E- TAX structure in Nigeria and stimulates further research in the area of E- TAX. Researchers should study the effects of E- TAX reforms on tax revenue.
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