The Influence of E-tax System on Tax administration and Tax revenue generation: Insights from Lagos State Internal Revenue Service

The e-tax system offers electronic registration, filing and payment, as well as education and information to taxpayers. This study examines the influence of an electronic system of taxation on tax administration efficiency and tax revenue generation in Lagos state, Nigeria. Survey research design was adopted using a structured five point Likert-scaled questionnaire to obtain data. A response rate of 73.33% was achieved as 110 copies of the questionnaire were duly returned out of the 150 copies that were administered. Data gathered were analyzed using descriptive statistics, while hypotheses were tested using the Multivariate Analysis of Variance (MANOVA) with the aid of SPSS. Major findings of the study revealed that respondents do not differ that e-tax system has enhanced revenue generating potentials of Lagos State and as well, or has positive impact on the efficiency of tax administration. As a conclusion of the study we recommend the relevant tax authority to formulate and implement policies that would promote the sustainability of positive effects of the e-tax system and to train tax officials on how to harness the benefits of administering taxes electronically