TY  - JOUR
T1  - Role of e-Governance in Nigeria’s Tax System:
Strategy Perspective to Enhancing Compliance
AU - Stephen, A. Ojeka AU - Ayodotun, Ibidunni AU - Iyoha, F.O. AU - Charles, K. Ayo AU - Daniel, Gberevbie 
JO  - The Social Sciences
VL  - 12
IS  - 8
SP  - 1482
EP  - 1486
PY  - 2017
DA  - 2001/08/19
SN  - 1818-5800
DO  - sscience.2017.1482.1486
UR  - https://makhillpublications.co/view-article.php?doi=sscience.2017.1482.1486
KW  - e-Governance
KW  -e-Payment
KW  -revenue
KW  -tax compliance
KW  -tax payers
KW  -Nigeria
AB  - Nigeria like most other African countries is facing a lot of challenges in terms dwindling revenue base.
Currently, Nigeria derives about 90% of her revenue from oil proceeds. However, considering the sharp drop
in the price of crude oil in the international market, there is an urgent need for the government to expand its tax
net in order to capture entities that hitherto not filing their tax returns whether deliberately or as a result of
bottlenecks. Some of the government agencies have adopted the e-Governance platform by means of e-Payment
to encourage citizens to pay their taxes and to eradicate tensions generated in payment process. However,
whether this initiative has led to an increase in tax returns or not is subject to empirical review. This study
therefore examined the reactions of tax payers to the e-Payment system, the challenges it has posed and to find
out if there is any provision for taxpayers to make input into the tax system in the country with a view to
improving on the revenue base of the government through enhanced tax collection system, particularly in the
area of suggestions from the citizens. To achieve these objectives, the study analyzed the primary and
secondary data obtained from the websites of the inland revenue service at both the federal and state levels
of the Nigerian federation and from respondents through the administration of questionnaire to see how the
citizens are encouraged or not to pay their taxes and the extent to which the government at the different levels
have benefited from the e-Payment initiative compared to the usual face to face manual tax collection system
that has been in existence before now. Therefore, using data gathered from relevant agencies within and outside
Nigeria, this study focused on examining issues of promoting awareness of the tax e-Filling platform to tax
payers, propose policy contents that could instigate compliance to tax systems and identify strategic areas that
enhance the role of e-Governance on tax compliance. Recommendations were made about the effective
implementation of e-Governance and tax compliance in Nigeria.
ER  -