IDEAS home Printed from https://ideas.repec.org/a/eco/journ1/v15y2024i1id17309.html

Electronic Tax Filing System and Compliance among Small and Medium-Sized Enterprises in Lagos State, Nigeria

Author

Listed:
  • Salawu, Mary Kehinde

    (Obafemi AwolowDepartment of Management and Accounting, Obafemi Awolowo University, Ile-Ife, Nigeriao University)

  • Adigun, Omotoyosi Aminat

    (Department of Management and Accounting, Obafemi Awolowo University, Ile-Ife, Nigeria)

  • Lawal, Quadri Adebayo

    (Department of Management and Accounting, Obafemi Awolowo University, Ile-Ife, Nigeria)

  • Olaleye, Jelili Adediran

    (Department of Management and Accounting, Obafemi Awolowo University, Ile-Ife, Nigeria)

Abstract

The study examined the effect of the adoption of an e-tax filing system on SMEs compliance. This was with a view to providing information on the compliance of SMEs with electronic tax filing systems in Lagos State. The study employed a descriptive survey research design, targeting a population of 91,097 SMEs. Taro Yamane's formula was used to obtain a sample of 398 SMEs. Data were collected through well-structured questionnaires and analyzed using ordinal logit regression techniques. The study showed that factors such as performance expectancy, effort expectancy, and e-tax filing awareness have a positive significant influence on SMEs compliance in Lagos State. The study concluded that the electronic tax filing system positively impacted tax compliance of SMEs in Lagos State. The study recommended that tax authorities should enhance the performance and effort expectancy of the e-tax filing system in Lagos State by addressing technical issues, streamlining the filing process, and improving user interface design.

Suggested Citation

  • Salawu, Mary Kehinde & Adigun, Omotoyosi Aminat & Lawal, Quadri Adebayo & Olaleye, Jelili Adediran, 2024. "Electronic Tax Filing System and Compliance among Small and Medium-Sized Enterprises in Lagos State, Nigeria," International Journal of Economics and Financial Issues, Econjournals, vol. 15(1), pages 32-41, December.
    • Handle: RePEc:eco:journ1:v:15:y:2024:i:1:id:17309
    DOI: 10.32479/ijefi.17309
    as

    Download full text from publisher

    File URL: https://econjournals.com/index.php/ijefi/article/download/17309/8411
    Download Restriction: no
    File URL: https://libkey.io/10.32479/ijefi.17309?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eco:journ1:v:15:y:2024:i:1:id:17309. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Monica Sinhat (email available below). General contact details of provider: https://econjournals.com/index.php/ijefi .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.