ELECTRONIC TAX ADMINISTRATION AND TAXPAYER'S COMPLIANCE ATTITUDE IN NIGERIAN NORTH EAST REGION: EMPIRICAL EVIDENCE FROM TARABA STATE

Abstract

This study examines the impact of electronic tax administration on taxpayers’ compliance attitude in Taraba State, Nigeria. The study was conducted using cross-sectional data collected with the instrument of questionnaires that were administrated to a sample of 312 individual taxpayers drawn from the three senatorial zones of Taraba State.  The data of the study which were subjected to multiple regression analysis provide an interesting revelation about the connection between the electronic tax administration system and taxpayers’ compliance attitude in Taraba State. First, the results established that electronic tax awareness is positive and significant on taxpayers’ compliance attitude. Furthermore, the study also found perceived ease of use as well as electronic tax payment to exhibit a positive and significant impact on taxpayers’ compliance attitude. However, unlike the other findings, the results revealed that electronic tax service quality exerted a negative impact on taxpayers’ compliance attitude. By implication, the findings of this study suggest that for the electronic tax administration system to have the right impact on individual taxpayers’ compliance attitude in Taraba State, policymakers have to direct their attentions and efforts toward improving electronic tax awareness, perceived ease of use of online tax service, and electronic tax payment.