An Assessment of the Impact of Electronic Tax System on Collection of Revenue in Nigeria

This paper seeks to assess of the impact of Electronic Tax System on Collection of Revenue in Nigeria. The specific objectives were to: i). ascertain how obtain e-tax system have been used to improve the federally collected revenue to GDP. ii). examine whether e-tax has been used to improved Nigeria tax administration. Simple linear regression coefficient statistical tools were used to test the hypotheses. The researchers adopted a nonrandomized, pre-post-intervention research designs. The treatment effect was calculated to show an explanatory variable or the independent variable on an outcome of the response variable or dependent variable. it was computed using computer software for statistical package for social sciences (SPSS) version 22. The Study finding out that, E-Tax system have been significantly used to improved federally collected revenue to GDP. The study also revealed that, E-tax have been significantly used to improved Nigeria tax administration. The Researchers recommence that, more effort should be put in place to educate the tax payer on the use of e-tax system. The Federal Inland Revenue Services should enable to educate their staffs on how to properly make use of the electronic tax system on their daily activities while in the office. The Federal Inland Revenue Services should as well enable to enlighten the tax payers on how to properly make use of e-tax system for their e-registration and e-filling.