Journal • CITN Journal

Editorial Board

Editor-in-Chief

Professor Rafiu Oyesola Salawu

Department of Management & Accounting, Faculty of Administration, Obafemi Awolowo University, Ile-Ife

Managing Editor

Professor Godwin Emmanuel Oyedokun

Department of Management & Accounting, Lead City University, Ibadan, Nigeria

Editorial Board Secretary

Mary-Fidelis Chidoziem Abiahu

Director, Research and Professional Standard, Chartered Institute of Taxation of Nigeria

Editorial Board Members

Professor Chinedum Nathaniel Nwezeaku

Federal University of Technology, Owerri

Professor John Adeoti

Nigeria Institute of Social and Economic Research (NISER), Ibadan

Professor Uche Jack-Osimiri

Faculty of Law, River State University, Port Harcourt

Professor Aruwa Suleiman Akwu-Odo Salihu

Nasarawa State University, Keffi Nasarawa State Nigeria

Dr. Eiya Ofiafoh Ofiafoh (Associate Professor)

Department of Accounting, University of Benin, Benin City, Nigeria

Dr. Stephen Chukwuemeka Mark Abani

MCSA Worldwide Projects Limited, Abuja, Nigeria

Dr. Kenny Adedapo Soyemi

Department of Accounting, Olabisi Onabanjo University, Ago Iwoye, Ogun State, Nigeria

Professor Joseph Uchenna Uwaleke

Department of Banking & Finance, Nasarawa State University, Keffi Nasarawa State, Nigeria

Barrister Chukwuemeka Eze

Faculty of Law, Nasarawa State University, Keffi Nasarawa State, Nigeria

Mr. Simon Nwanmaghyi Kato

Federal Inland Revenue Service, Chairman’s Office, Abuja, Nigeria

ADOPTION AND CHALLENGES OF ELECTRONIC TAX FILING SYSTEM AMONG SMALL AND MEDIUM-SIZED ENTERPRISES IN LAGOS STATE, NIGERIA

Description

ADOPTION AND CHALLENGES OF ELECTRONIC TAX FILING SYSTEM AMONG SMALL AND MEDIUM-SIZED ENTERPRISES IN LAGOS STATE, NIGERIA

Authors

SALAWU, Mary Kehinde Department of Management and Accounting, Obafemi Awolowo University, Ile-Ife, Nigeria Email: mksalawu@oauife.edu.ng ADIGUN, Omotoyosi Aminat Department of Management and Accounting, Obafemi Awolowo University, Ile-Ife, Nigeria Email: adigunomotoyosi0@gmail.com OGUNDIPE, Lawrencia Olatunde Department of Business Education, Osun State College of Education, Ila-Orangun, Nigeria Email: tunslaw24@gmail.com

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. Click to download full paper - https://bit.ly/ADOPTIONANDCHALLENGESOFELECTRONICTAX

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