IIARD International Institute of Academic Research and Development

Journal of Accounting and Financial Management (JAFM )

E-ISSN 2504-8856
P-ISSN 2695-2211
VOL. 11 NO. 2 2025
DOI: 10.56201/jafm.vol.11.no2.2025.pg268.287

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Moderating Effect of Tax-Payers Awareness on Tax-Pro-Max Introduction and Firs Tax Remittances in Nigeria

Doka, Lenge Shaki, Eleng, Mbotor Mbotor PhD, SamAleng Murna

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Abstract

study investigates the moderating effect of taxpayer awareness on the relationship between the introduction of Tax-Pro-Max and Federal Inland Revenue Service (FIRS) tax remittances in Nigeria. Tax-Pro-Max, a new tax administration system, was implemented to enhance tax collection and compliance. However, the effectiveness of such systems can be significantly influenced by the level of taxpayer awareness. This research employs a mixed method comprising of quantitative approach, utilizing pre- and post- introduction data on FIRS tax remittances, and a qualitative data secured from measures of taxpayer awareness levels obtained through surveys. Least Square regression analysis with interaction terms is used to test the hypothesis that taxpayer awareness moderates the effect of Tax-Pro-Max on FIRS tax remittances. The results indicate that higher levels of taxpayer awareness amplify the positive effect of Tax-Pro-Max on FIRS tax remittances, suggesting that well-informed taxpayers are more likely to comply and effectively use the new system. These findings underscore the importance of targeted educational and awareness programs to maximize the benefits of tax administration reforms. Taxpayer awareness has significantly impact on Federal Inland Revenue Service tax remittances and as well moderate the relationship between Tax-Pro-Max introduction and Federal Inland Revenue Service tax remittance in Nigeria. The study recommended that Government to enhance communication strategies to keep taxpayers informed about new tax technologies (Tax-Pro-Max). Collaborate with educational institutions to incorporate tax education in their curriculum to facilitate the understanding and usage of the Tax-Pro-Max system toward increasing FIRS tax remittances.

keywords:

Tax-Pro-Max, Online fillings and Returns, Remittances revenue and Taxpayer

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