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The study centered on the problems and prospect of E-taxation Administration in Nigeria. Questionnaire was the major instrument used in collecting date from a sample size of 20 respondents out of population of 30 employees of the relevant department of Imo State Board of Internal Revenue, Owerri the case study organization. The sample size representing 66.7% of the population was randomized so as to obtain the required number of unbiased respondents. The study revealed that on E–Taxation Administration is not free from problem, i.e. that there are many problems facing E–Taxation Administration in Nigeria that the success of E-Taxation Administration in Nigeria is still under probability. The study also showed some of the major problems of E-Taxation Administration in Nigeria which include: lack of voluntary compliance from the tax payers and illiteracy. The study recommended that the government of Nigeria should take part in organizing seminars, workshops an awareness programme for the general public mostly those in the rural parts of the nation and that basic amenities should be provided so as to encourage development in the rural areas of the country.ysx Key Words: E-taxation, Online payment and Tax evasion.




Taxation is one of the vital parameter through which a nation or state enhances its growth and economic development.  The last decade or so, the issue of domestic resource mobilizations has attracted considerable attention in Nigeria tax system, seeing the major problem of tax evasion and avoidance facing tax administration.  It is not surprising that many developing nations like Nigeria has been forced to adopt stabilization and adjustment policies which demand better and more efficient method of mobilizing drastic financial resource with the view of circulating  financial stability and promoting economic development as well as growth ( Kiabel and Ninokah, 2009).

Taxation plays a crucial role in promoting economic activity and growth.  Through taxation, government ensures that resources are channel towards important project in our society, while giving support to the work.  Unfortunately, today’s Nigeria economic development is nothing to write home about.  The role of taxation in promoting economic activities and growth is not felt primarily because of its poor administration. According to Olushore, (1999), the economic has remained in the deep slumber, all macroeconomic indicators shows an economy in dire need of rejuvenation, reflation and indeed radical reform. Also in the view of Oni (1998), tax administration needs to be revamped while refunds of tax as well as duty drawbacks administration are inefficient.

A critical challenge before E-taxation in Nigeria is to advance frontiers of professionalism, accountability and awareness of the general public on the important and benefits of taxation live which include the following;

  • Promoting economic activities
  • Facilitating savings and investment
  • Generating strategic comparative advantage if any tax administration does not for any reason meet the above challenges, there is a desperate need to reform in the area of tax regime we run and in the administration of tax.

For the purpose of this research work, this study will look into the following;

  • Knowing the meaning of E-taxation administration in Nigeria
  • To understand the reasons for E-taxation administration in Nigeria
  • Knowing the chances of success of E-taxation administration in Nigeria.


The history of Imo state Board of Internal Revenue is traced to the provision of section 33A(1) of ITMA as amended in 1993.  According to the Act, there shall be a board to know as the state Board of Internal Revenue (herein after in this Act referred to as the state board), whose operation aim shall be known and called State Internal Revenue Service (herein after this act referred to as the state to administer income tax). Therefore the board was originated from ITMA (Income Tax Management Act) and this body was vested with authority revenue with effect of the Imo state board of Internal Revenue (SBIR) was inaugurated on the 27th August 1991 with the separation of Abia State from Imo State having the board to be composed as follows;

  • The chairman of the board as the executive head of the state service being a person experience and approved by governor
  • Three (3) other persons nominated by the commissioner for finance in the state on their personal.
  • The directors and head of department with the state revenue service.
  • A legal adviser from the state ministry of justice not below the rank of senior state council.
  • The secretary to the state service who shall be an ex-office member.

The board is also charged with such responsibility as follows;

  • Assessment of personal income tax (PITA) of all the residence of the state.
  • Collection and accounting for the personal income tax (PITA) of individuals with the exception of the members in the police force and external affairs personnel.
  • Collection and accounting of tax from partnership.
  • Advising the government through the amendment for finance on tax matters which include amendment of tax laws before laying such, amendment to or before discussion, since the state board of internal revenue deals directly with the masses, it can advise the JTB on the need for amendment.



The institutional framework within the Revenue Administration operates impact directly on the effectiveness and efficiency of E-taxation administration in Nigeria. The institutional framework of operation in Nigeria is many and varied.

Another problematic aspect of Nigeria’s E-taxation system is the location of the assessment and collection functions within the tax administration, problems also emanates from frequent charges in the tax law, every year annual budget estimates introduces new measure and procedures, amend or cancel existing ones. These frequent changes can make the law confusing as well as complicating the E-taxation structure. After a few years, these changes and amendments become so many that the tax payers finds it difficult to know which law are applicable.


The main objective of the study is to find out the problems that have been militating against e-taxation administration in Nigeria.

Other sub-objectives of the study include;

  • To find out the causes of poor revenue collection in Nigeria.
  • To examine if e-taxation administration will be more efficient when separated from the civil service.
  • To identify if poor e-taxation collection is because of pronounced poverty among the tax paying public in Nigeria.


In order to achieve the main objective of this study, the research will test the question of;

  • What are the problems militating against e-taxation administration in Nigeria?
  • Can lack of staff training cause poor revenue collection in Nigeria?
  • Is e-taxation administration more efficient when separated from the civil service?
  • Is poor e-taxation collection the cause of poverty among the tax paying public in Nigeria?


This study will focus on the problems of E-taxation administration in Nigeria. The research work however has experiences limitation by way of extracting information from some staff of Imo State Board of Internal Revenue, Owerri, who for some reasons found it difficult to respond to questions, but on conviction, on the relevance of the research of E-taxation administration in the State complied  without further hesitation.


There are some things this research work is expected to achieve and hope it will go a long way to finding lasting solution to the problem of E-taxation administration in Nigeria.

The result of this case study organization is expected to be replicated in other state board of internal revenue nationwide. It is also expected that the recommendations and the improvement of E-taxation administration made in this case study organization will be applicable to other states board of internal revenue nationwide.


There cannot be a better time to work upon the critical problems of E-taxation administration in the 21st Century than now especially with the growing tax consciousness among the various governments in Nigeria.

The research will contribute to the existing literature by focusing on E-taxation administration in Nigeria with a view to identify the critical problems that are confronting the E-taxation system so that appropriate measures could be taken to tackle them.

The work will be of immense benefit to student of tax policy, E-taxation administration and taxation generally as it will provide them insight into various challenges of tax administration.

The finding and recommendations provided in the study will aside from helping to redirect the tax system, also give tax practitioners the much needed background for better performance.

The study will also benefit the government by identifying the problem of E-taxation administration in Nigeria formulating tax policies and reviews.




TAXATION: According to Ekwereike (2004), this is a levy on individuals and corporate bodies (Compulsory) by the government of the State (central or local government) in order to finance the expenditure of that government and also as a means of implementing its fiscal policy.

TAX AVOIDANCE:  A. U. Okafor, (2010), this implies minimizing tax liability legally and by means of full disclosure of tax authorities.

TAX EVASION: this implies minimizing tax liability usually by not disclosing, that one is liable to tax or by giving false information to the authority, evasion is liable to serve penalty.

TAX ADMINISTRATION: this is the organization and implementation of tax levy on individuals and corporate bodies who are liable to pay tax.

E-TAXATION: This implies a system that is connected to the internet, denoting either a real time operation that is accomplished by a dialogue between a human operator and dialogue between a computer or a system based on such operations.




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