{"id":23249,"date":"2026-10-21T22:43:14","date_gmt":"2026-10-21T22:43:14","guid":{"rendered":"https:\/\/journals.amssr.org\/grjaf\/?p=23249"},"modified":"2026-11-10T00:53:58","modified_gmt":"2026-11-10T00:53:58","slug":"e-tax-systems-and-tax-voluntary-compliance-an-empirical-study-of-smes-in-the-federal-capital-territory-nigeria","status":"publish","type":"post","link":"https:\/\/journals.amssr.org\/grjaf\/2026\/10\/21\/e-tax-systems-and-tax-voluntary-compliance-an-empirical-study-of-smes-in-the-federal-capital-territory-nigeria\/","title":{"rendered":"E-TAX SYSTEMS AND TAX VOLUNTARY COMPLIANCE: AN EMPIRICAL STUDY OF SMES IN THE FEDERAL CAPITAL TERRITORY, NIGERIA"},"content":{"rendered":"\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/journals.amssr.org\/grjaf\/wp-content\/uploads\/sites\/2\/2026\/10\/E-TAX-SYSTEMS-AND-TAX-VOLUNTARY-COMPLIANCE_-AN-EMPIRICAL-STUDY-OF-SMES-IN-THE-FEDERAL-CAPITAL-TERRITORY-NIGERIA.docx-1-1.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of E-TAX-SYSTEMS-AND-TAX-VOLUNTARY-COMPLIANCE_-AN-EMPIRICAL-STUDY-OF-SMES-IN-THE-FEDERAL-CAPITAL-TERRITORY-NIGERIA.docx-1.\"><\/object><a id=\"wp-block-file--media-ee86aa41-2a1a-4eb1-9950-e456ee5654e2\" href=\"https:\/\/journals.amssr.org\/grjaf\/wp-content\/uploads\/sites\/2\/2026\/10\/E-TAX-SYSTEMS-AND-TAX-VOLUNTARY-COMPLIANCE_-AN-EMPIRICAL-STUDY-OF-SMES-IN-THE-FEDERAL-CAPITAL-TERRITORY-NIGERIA.docx-1-1.pdf\">E-TAX-SYSTEMS-AND-TAX-VOLUNTARY-COMPLIANCE_-AN-EMPIRICAL-STUDY-OF-SMES-IN-THE-FEDERAL-CAPITAL-TERRITORY-NIGERIA.docx-1<\/a><a href=\"https:\/\/journals.amssr.org\/grjaf\/wp-content\/uploads\/sites\/2\/2026\/10\/E-TAX-SYSTEMS-AND-TAX-VOLUNTARY-COMPLIANCE_-AN-EMPIRICAL-STUDY-OF-SMES-IN-THE-FEDERAL-CAPITAL-TERRITORY-NIGERIA.docx-1-1.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-ee86aa41-2a1a-4eb1-9950-e456ee5654e2\">Download<\/a><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Download PDF<\/h2>\n\n\n\n<h2 class=\"wp-block-heading\">Authors<\/h2>\n\n\n\n<p>Bala Muhammad Yusuf&nbsp;<\/p>\n\n\n\n<p>Department of Accounting,&nbsp;<\/p>\n\n\n\n<p>Faculty of Management Sciences,&nbsp;<\/p>\n\n\n\n<p>Federal University of Lafia<\/p>\n\n\n\n<p><a href=\"mailto:Balamy13@gmail.com\">Balamy13@gmail.com<\/a>&nbsp;<\/p>\n\n\n\n<p>08064587963<\/p>\n\n\n\n<p>&amp;&nbsp;<\/p>\n\n\n\n<p>Bello Mohammed Bamanga&nbsp;<\/p>\n\n\n\n<p>Department of Accounting,&nbsp;<\/p>\n\n\n\n<p>Faculty of Management Sciences,&nbsp;<\/p>\n\n\n\n<p>Federal University of Lafia<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Abstract<\/strong><\/h2>\n\n\n\n<p><em>Digital transformation has progressively impacted the administration of taxes through the replacement of traditional tax system with the introduction of the electronic registration, electronic declaration, electronic filing and electronic payment systems. This study sought to find out the impact of e-tax systems on voluntary tax compliance of small and medium sized businesses (SMEs) in Federal Capital Territory (FCT), Nigeria. Quantitative cross sectional design approach was used for the study and primary data collection was done using a structured questionnaire to be filled out by SMEs in all six Area Councils of the FCT. The study population consisted of 2,000 SMEs and the sample size of 333 was calculated using Yamane formula. Electronic registration, electronic declaration, electronic filing and electronic payment were the explanatory variables while voluntary tax compliance was the dependent variable. Descriptive analysis, pearson correlation and multiple regression analysis were used in the data analysis process. The empirical findings indicate that the variables of e-tax systems have positive relationship with voluntary tax compliance. Further, the findings from the regression analysis indicate that electronic registration, declaration, filing, and payment systems have positive impacts on voluntary tax compliance, even if the size of the impacts differs. It is concluded that e-tax systems enhance tax compliance through reduced bureaucratic complexities, increased access to tax systems, increased visibility of transactions, and timely payments. It is recommended that there be more integration of e-tax systems, taxpayer education, increased system reliability, adequate technical assistance, and monitoring of the taxpayers&#8217; experience with the e-tax system.<\/em><\/p>\n\n\n\n<p><strong>Keywords:<\/strong> Electronic Registration, Electronic Declaration, Electronic Filing, Electronic Payment, Tax Compliance<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>References<\/strong><\/h2>\n\n\n\n<p>Belahouaoui, R., &amp; Attak, E. H. (2024). Digital taxation, artificial intelligence and Tax Administration 3.0: Improving tax compliance behavior\u2014A systematic literature review using textometry (2016\u20132023). <em>Accounting Research Journal, 37<\/em>(2), 172\u2013191. https:\/\/doi.org\/10.1108\/ARJ-12-2023-0372&nbsp;<\/p>\n\n\n\n<p>Chen, W., &amp; Meng, F. (2024). Is corporate digital transformation a tax haven? <em>International Journal of Managerial Finance, 20<\/em>(2), 304\u2013333. https:\/\/doi.org\/10.1108\/IJMF-11-2022-0505&nbsp;<\/p>\n\n\n\n<p>Chen, L., Xie, D., &amp; He, R. (2024). Does digital tax enforcement drive corporate digitalization? Evidence from the Golden Tax Project III: A pre-registered study. <em>Pacific-Basin Finance Journal, 86<\/em>, 102451. https:\/\/doi.org\/10.1016\/j.pacfin.2024.102451&nbsp;<\/p>\n\n\n\n<p>Chen, M., Zhao, K., &amp; Jin, W. (2024). Corporate digital transformation and tax avoidance: Evidence from China. <em>Pacific-Basin Finance Journal, 85<\/em>, 102400. https:\/\/doi.org\/10.1016\/j.pacfin.2024.102400&nbsp;<\/p>\n\n\n\n<p>Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. <em>MIS Quarterly, 13<\/em>(3), 319\u2013340.<\/p>\n\n\n\n<p>Edori, D. S. (2023). Electronic tax services and the ease of tax compliance in Nigeria. <em>Journal of Accounting and Financial Management, 9<\/em>(9), 212\u2013228. https:\/\/doi.org\/10.56201\/jafm.v9.no9.2023.pg212.228&nbsp;<\/p>\n\n\n\n<p>Hesami, S., Jenkins, H., &amp; Jenkins, G. P. (2024). Digital transformation of tax administration and compliance: A systematic literature review on e-invoicing and prefilled returns. <em>Digital Government: Research and Practice, 5<\/em>(3), Article 18, 1\u201320. https:\/\/doi.org\/10.1145\/3643687&nbsp;<\/p>\n\n\n\n<p>Ihenyen, C. J., Ehiogu, K. E., &amp; Odoni, J. A. (2024). Electronic tax system and tax compliance: Evidence from Nigeria tax jurisdiction. <em>International Journal of Banking and Finance Research, 10<\/em>(6), 36\u201348. https:\/\/doi.org\/10.56201\/ijbfr.v10.no6.2024.pg36.48&nbsp;<\/p>\n\n\n\n<p>Meita, F., &amp; Malau, M. (2023). The effect of digital transformation, tax policy, company characteristics and perceptions on the effectiveness of the tax system during the COVID-19 pandemic, moderated by tax outreach. <em>Journal Research of Social Science, Economics, and Management, 2<\/em>(7), 1328\u20131340. https:\/\/doi.org\/10.59141\/jrssem.v2i07.375.&nbsp;<\/p>\n\n\n\n<p>Mpakaniye, J. P. (2024). <em>Effect of digital transformation on tax revenue collection in Rwanda: Case study of Rwanda Revenue Authority (2021\u20132023)<\/em>. SSRN. https:\/\/doi.org\/10.2139\/ssrn.5005902.&nbsp;<\/p>\n\n\n\n<p>Mas\u2019ud, A., Mohammed, S. D., &amp; Gimba, Y. A. (2023). <em>Digitalisation and subnational tax administration in Nigeria<\/em>. ICTD Research in Brief 101, Institute of Development Studies. https:\/\/doi.org\/10.19088\/ICTD.2023.050.&nbsp;<\/p>\n\n\n\n<p>OECD. (2024). <em>Tax administration 2024: Comparative information on OECD and other advanced and emerging economies<\/em>. OECD Publishing. <a href=\"https:\/\/doi.org\/10.1787\/2d5fba9c-en?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1787\/2d5fba9c-en<\/a>.&nbsp;<\/p>\n\n\n\n<p>Rahayu, S. K., &amp; Kusdianto, A. (2023). Challenges of digital tax administration transformation in Indonesia. In <em>Digital transformation in the context of contemporary business and society<\/em>. IntechOpen. https:\/\/doi.org\/10.5772\/intechopen.111458.&nbsp;<\/p>\n\n\n\n<p>Salawu, M. K., Adigun, O. A., Lawal, Q. A., &amp; Olaleye, J. A. (2025). Electronic tax filing system and compliance among small and medium-sized enterprises in Lagos State, Nigeria. <em>International Journal of Economics and Financial Issues, 15<\/em>(1), 32\u201341. https:\/\/doi.org\/10.32479\/ijefi.17309.&nbsp;<\/p>\n\n\n\n<p>Tornatzky, L. G., &amp; Fleischer, M. (1990). <em>The processes of technological innovation<\/em>. Lexington Books.<\/p>\n\n\n\n<p>Xie, K., &amp; Huang, W. (2023). The impact of digital transformation on corporate tax avoidance: Evidence from China. <em>Discrete Dynamics in Nature and Society, 2023<\/em>, Article 8597326. <a href=\"https:\/\/doi.org\/10.1155\/2023\/8597326?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1155\/2023\/8597326<\/a>.&nbsp;<\/p>\n\n\n\n<p>The study used Chinese A-share listed-company data from 2009\u20132019 and found that digital transformation significantly inhibited corporate tax avoidance, partly through improvements in internal controls.&nbsp;<\/p>\n\n\n\n<p>Zhang, Q., &amp; She, J. (2024). Digital transformation and corporate tax avoidance: An analysis based on multiple perspectives and mechanisms. <em>PLOS ONE, 19<\/em>(9), e0310241. https:\/\/doi.org\/10.1371\/journal.pone.0310241.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Download PDF Authors Bala Muhammad Yusuf&nbsp; Department of Accounting,&nbsp; Faculty of Management Sciences,&nbsp; Federal University of Lafia Balamy13@gmail.com&nbsp; 08064587963 &amp;&nbsp; Bello Mohammed Bamanga&nbsp; Department of Accounting,&nbsp; Faculty of Management Sciences,&nbsp; Federal University of Lafia Abstract Digital transformation has progressively impacted the administration of taxes through the replacement of traditional tax system with the introduction of the electronic registration, electronic declaration, electronic filing and electronic payment systems. This study sought to find out the impact of e-tax systems on voluntary tax [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":21742,"comment_status":"open","ping_status":"0","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[335,622,623],"tags":[],"class_list":["post-23249","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-grjaf","category-volume-7","category-volume-7-issue-1"],"_links":{"self":[{"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/posts\/23249","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/comments?post=23249"}],"version-history":[{"count":3,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/posts\/23249\/revisions"}],"predecessor-version":[{"id":23281,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/posts\/23249\/revisions\/23281"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/media\/21742"}],"wp:attachment":[{"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/media?parent=23249"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/categories?post=23249"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/tags?post=23249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}