Electronic Tax Filing and Corporate Tax Compliance in Nigeria: Evidence from Listed Consumer Goods Manufacturing Firms

Ogundiya S. A; Oladejo M. O.; Yinus S. O.; Oyeleye K. W.

doi:10.56201/jafm.vol.12.no8.2026.p31.43

📄 Download Paper

Electronic Tax Filing and Corporate Tax Compliance in Nigeria: Evidence from Listed Consumer Goods Manufacturing Firms

Ogundiya S. A, Oladejo M. O., Yinus S. O., Oyeleye K. W.

Abstract

Tax compliance represents the extent to which taxpayers fulfil their statutory obligations, while technology-driven tax administration increasingly determines compliance levels and the revenue- generating capacity of tax authorities. Despite its growing importance, ineffective tax assessment, negative perceptions of tax administrators, tax evasion and avoidance, income underreporting, tax havens, and aggressive tax planning continue to undermine effective tax administration and compliance. This study examined the effect of technology-based tax administration on tax compliance among listed consumer goods manufacturing firms in Nigeria. An ex-post facto research design was adopted using secondary data obtained from published financial reports. Fourteen (14) of the twenty-three (23) listed firms were purposively selected based on their year of incorporation and the availability and accessibility of relevant financial reports. Panel JAFM JAFM regression analysis was employed to assess the effect of e-filing and other digital tax administration mechanisms on tax compliance. The findings revealed that e-filing (β = 0.532600) and e-payment (β = 0.468951) had statistically significant effects on tax compliance, while digital tax invoicing (β = 0.000546), IT infrastructure (β = −0.000128), and IT access (β = 0.000574) were statistically insignificant. The study concludes that e-filing significantly enhances tax compliance. It recommends strengthening digital tax infrastructure and systems to improve corporate tax compliance. Keyword: Tax Compliance, E-Filling Rate, Digital Tax Invoice, Technology Infrastructure Index, Information Technology Access

References

Adebisi, J. F., & Gbegi, D. O. (2022). Electronic tax administration and tax compliance among corporate organizations in Nigeria. Nigerian Journal of Accounting and Finance, 15(2), 45–61. Adeosun, A. O., & Omoniyi, A. A. (2024). E-filing adoption and corporate tax compliance among listed manufacturing firms in Nigeria. Journal of Accounting, Finance and Taxation, 12(1), 88–106. Afolabi, A. A., & Bello, M. A. (2025). Digital tax platforms and corporate tax compliance among listed firms in Nigeria. African Journal of Accounting and Public Finance, 9(1), 33–52. Akinleye, S. O., & Olatunji, A. A. (2023). Digital tax administration and tax compliance among medium and large-scale enterprises in Southwestern Nigeria. African Journal of Accounting, Finance and Management, 8(1), 84–101. Bird, R. M., & Zolt, E. M. (2021). Technology and taxation: The digital transformation of tax administration. World Bank Publications. Federal Inland Revenue Service. (2023). TaxPro Max user guide. Federal Inland Revenue Service. Federal Inland Revenue Service. (2023). TaxPro Max: A guide to electronic tax administration in Nigeria. Federal Inland Revenue Service. Hassam, M. A. (2019). Electronic tax administration and tax compliance: Evidence from developing economies. International Journal of Tax Economics and Management, 6(2), 102–118. International Monetary Fund. (2024). Digital transformation in tax administration: Enhancing compliance and revenue mobilization in emerging economies. International Monetary Fund. James, S., & Alley, C. (2022). Tax compliance, self-assessment and tax administration: A review of the concepts and evidence. Journal of Tax Administration, 8(1), 15–34. Kirchler, E. (2021). The economic psychology of tax behaviour (2nd ed.). Cambridge University Press. Mas'ud, A., Aliyu, A. A., & Gambo, E. M. (2023). Determinants of tax compliance under electronic tax administration in Nigeria. International Journal of Accounting and Taxation, 11(2), 41–58. Mas'ud, A., Aliyu, A. A., & Gambo, E. M. (2023). Electronic tax administration and tax compliance in Nigeria: The moderating role of technological competence. International Journal of Accounting and Taxation, 11(2), 41–58. Nigerian Exchange Group. (2024). NGX Factbook 2024. Nigerian Exchange Group Plc. Nigerian Exchange Group. (2025). Listed companies directory. Nigerian Exchange Group Plc. Obert, S., Rodgers, H., Tendai, M., & Desderio, C. (2021). The impact of electronic tax filing on tax compliance among corporate taxpayers in Zimbabwe. International Journal of Economics, Commerce and Management, 9(4), 238–255. Obert, S., Rodgers, H., Tendai, M., & Desderio, C. (2021). The impact of electronic tax administration on tax compliance among corporate taxpayers in Zimbabwe. International Journal of Economics, Commerce and Management, 9(4), 238–255. Okoye, E. I., & Ezejiofor, R. A. (2021). Electronic tax administration and tax compliance in Nigeria. International Journal of Accounting Research, 9(3), 56–70. Olaoye, C. O., & Ekundayo, T. A. (2023). Corporate governance and tax compliance among listed manufacturing firms in Nigeria. Journal of Accounting and Taxation, 15(3), 102–118. JAFM JAFM Organisation for Economic Co-operation and Development. (2022). Tax administration 2022: Comparative information on OECD and other advanced and emerging economies. OECD Publishing. PricewaterhouseCoopers Nigeria. (2023). Nigeria tax and regulatory outlook 2023. PricewaterhouseCoopers Nigeria. PricewaterhouseCoopers Nigeria. (2023). Nigeria tax and regulatory outlook 2023. PricewaterhouseCoopers Nigeria.

Electronic Tax Filing and Corporate Tax Compliance in Nigeria: Evidence from Listed Consumer Goods Manufacturing Firms

Abstract

References

More Articles from JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT