EFFICIENCY OF THE ELECTRONIC TAX SYSTEM, TAX COMPLIANCE, AND REVENUE COLLECTION
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ABSTRACT
This study examine the efficiency of the electronic tax system, tax compliance, and revenue collection in Lagos state, Nigeria. The study used cross-sectional survey design. Population of the study comprised of tax officials, SME employees, self-employed individuals. Data were Collected through the used f structured Questionnaire. Regression and correlation were used to analyse the data retrieved from the questionnaire. Among the finding reveals by the study include: there is positive and significant effect of e-tax system on the tax compliance of self-employed, relationship exist between perceived ease of use and e-tax system. The study recommend that E-tax system should be encourage within the State as this will go a long way in Busting the revenue generation in State and.
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