ELECTRONIC TAXATION AND TAX EVASION IN NIGERIA: A STUDY OF LAGOS STATE
ELECTRONIC TAXATION AND TAX EVASION IN NIGERIA: A STUDY OF LAGOS STATE

Summary/Abstract: Tax is an important way for government to raise money collected, in order to finance its projects and programmes. This will assist government to make life more comfortable for its citizens. Nigerian tax system has many problems, such as tax evasion, avoidance and record falsifications, which led to consistent low tax yields. Electronic taxation was introduced to ensure efficiency and justice in collecting tax. Moreover, some Taxable Persons intentionally fail to declare their taxable activities. The specific objective of the study is to ascertain the extent to which electronic taxation has curb tax evasion in Lagos State. Survey research design was used in this study. The population of the study is defined as business owners and financial analysts. Analysis of variance (ANOVA) was used to analyse data collected statistically at 5% or 0.5 level of significant to find out the significant relationship between tax evasion and electronic tax system. Regression analysis was used with the aid of statistical package for social sciences (SPSS) 20.0 software. The test show that electronic tax system has enhanced better management of tax payers’ data, therefore minimize the incidence of tax evasion among Tax payers. The researcher recommends that, government has to improve tax payer education about the importance of electronic filing system.

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