EFFECT OF E-TAXATION ON REVENUE GENERATION IN NIGERIA

The study examine the effect of e-taxation on revenue generation in Nigeria. The study period covered 11 years and three quarters, spanning from the first quarter of 2012 to the second quarter of 2023. The period of pre-tax covered thirteen quarters, spanning from the first quarter of 2012 to the first of 2015 while the period for post e-taxation covered 35 quarters, spanning from the second quarter of 2015 to the second quarter of 2023. The analysis was carried out using both descriptive and inferential statistics. The findings revealed that there was insignificant positive different between pre and post value added tax revenue with t-statistics and p-value of 0.520 and 0,612 respectively. This connotes that e-tax payment has an insignificant positive effect on value added tax revenue in Nigeria. Similarly, it was discovered that there was a positive insignificant difference between pre and post company income tax revenue with t-statistics and p-value reported to be 0.833 and 0,421 respectively. That is, e-tax payment has a positive insignificant effect on company income tax revenue. Lastly, the finding revealed that there is a positive insignificant difference between pre and post capital gain tax revenue with t-statistics and p-value of 1.218 and 0.247 reported to be respectively. That is, that e-taxation has a positive insignificant effect on capital gain tax revenue. It was therefore concluded that e-taxation has not contributed to capital gain tax, company income tax and value added tax generation in Nigeria This examination, prescribes that so as amplify the foreseen positive effect of the activity, government through Federal Inland Revenue Services should work out modalities on the most proficient method to sharpen companies on the fundamentals of e-tax collection. Keywords: Capital Gain Tax, Company Income Tax, E-taxation, Tax revenue , Value Added Tax