期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2021
卷号：25
期号：5
页码：1-15
语种：English
出版社：The DreamCatchers Group, LLC
摘要：In the effort to improve the harmonization of Nigerian tax systems, the Federal Inland Revenue Service Board introduced an electronic tax filing system. Such an e-filing system eases tax registration for effectiveness and ensures accuracy and efficiency in revenue collection. This study examined the effect of integrated tax filing management system on tax compliance behavior by the income taxpayers focusing on those who have adopted the system in filing their tax return. From a target population of 5000 taxpayers who already use the e-filing system in Nigeria, a total of 400 respondents were randomly selected as representative of the focus of the present study. The data were collected using self-administered questionnaire and these were discussed through descriptive methods. The data were analyzed using SPSS statistical package, followed by the interpretation of results. The results showed that most of the respondents are aware that the integrated system was effective for the increment in the level of revenue generation and tax compliance level in Nigeria.
关键词：E-Tax Filing;Integrated Tax Automation System;Innovation Theory;Theory of Acceptance Model;Tax Payer Behaviour;Tax Fine and Penalities
