Electronic Tax Remittance and Nigeria Revenue Growth

Abstract

This paper investigated on electronic tax remittance and Nigeria revenue growth. The study employed regression analysis, data for the study were sourced from Nigeria Governors Forum data base for Personal income tax, withholding tax and total compliance in South East and North West Nigeria respectively. The study found that e-remittance of PIT and WHT strongly affect revenue generation in Nigeria. The study also revealed that a significant relation exits between PIT and WHT and total tax compliance in South East and North West Nigeria. It is therefore concluded that e-tax remittance in Nigeria significantly affect tax compliance in Nigeria. The study recommends that to ease accessibility by taxpayers, mobile version of electronic tax portal should be created. This will no doubt increase the adoption rate by tax payers as mobile phones are being increasingly used