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Adoption And Challenges Of Electronic Tax Filing System Among Small And Medium-Sized Enterprises In Lagos State, Nigeria

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Abstract

The study investigated the extent of adoption of electronic tax filing system among small and medium-sized enterprises in Lagos State and also highlighted the challenges of e-tax filing system among SMEs in the State. The study employed descriptive survey research design, targeting a population of 91,097 SMEs, and used sample of 398 SMEs. Data gathered were analyzed using content analysis, frequency table, percentage, ranking, mean, standard deviation. The results revealed a moderate adoption of e-tax filing as 58% of the observed SMEs adopted e-tax filing at introduction. Lastly, the results finally revealed the challenges of e-tax filing system including the inadequacy of awareness and training on how to navigate the platform (30%) server downtime (27.8%), wrong network (23%), and lack of technical skill (12%). The study concluded that electronic tax filing system positively impacted tax compliance of SMEs. The study recommended that tax authorities should increase e-tax filing system awareness through targeted workshops, seminars, and awareness campaigns and provide clear guidelines and support channels to help SMEs navigate the platform effectively and also invest in upgrade and expanding the platform's server capacity to handle the increasing number of SMEs using the e-tax filing system.

Suggested Citation

  • Mary Kehinde, SALAWU & Omotoyosi Aminat , ADIGUN & Lawrencia Olatunde, OGUNDIPE, 2024. "Adoption And Challenges Of Electronic Tax Filing System Among Small And Medium-Sized Enterprises In Lagos State, Nigeria," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 23(1), pages 141-155, March.
    • Handle: RePEc:ris:jotaed:0089
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    More about this item

    Keywords

    Electronic System; Tax Filing; SMEs; Challenges;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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