Impact of E-Tax Filing on Tax Revenue Generation in Nigeria

  • Ajayi, E. Olusuyi Department of Economics Accounting and Finance, College of Management Sciences, Bells University of Technology, Ota, Ogun State, Nigeria.
  • Oyeniyi Yidiat Department of Economics, Accounting and Finance, College of Management Sciences, Bells University of Technology, Ota, Ogun State, Nigeria.
Keywords: Tax, Revenue, E-tax, E-filing, Nigeria


The study investigated the impact of e-tax filing on tax revenue generation in Nigeria. The study developed three research objectives, which are to; analyse the contributions of e-tax filing on government tax revenue in Nigeria, analyse the contributions of e-tax filing on the increase in non-oil and oil tax revenue in Nigeria. In essence, the study compared whether there is significant difference in government tax revenue, non-oil tax revenue, and oil tax revenue in Nigeria prior to e-tax filing (2011-2014) and post e-tax filing (2016-2019). The study made use of quarterly data, which was sourced from the Federal Inland Revenue Service. The one-way Analysis of Variance (ANOVA) was adopted as analytical technique. Based on the results obtained from the study, it was found that e-tax filing only had significant influence on oil tax revenue in Nigeria, but did not significantly impact on total government tax revenue and non-oil tax revenue in the country. Based on these results, the study recommends that the Government should establish a well-equipped database on taxpayers to easily identify all possible sources of income of taxpayers for tax remittance. Also, the study recommends that the Federal government through the Federal Inland Revenue Services (FIRS) should conduct more enlightenment programmes in the country, so as to increase the knowledge and awareness on the use of all electronic services on their platform.


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How to Cite
Olusuyi, A. E., & Yidiat, O. (2021). Impact of E-Tax Filing on Tax Revenue Generation in Nigeria. Global Journal of Accounting, 7(1), 25-36. Retrieved from