ABSTRACT

This study examined the impact of E-taxation on tax revenue in Nigeria, for the period of 16years from 2007 to 2022. It examined the difference between pre and post value added tax revenue; the difference between pre and post company income tax revenue; and the difference between pre and post capital gains tax revenue. Theex-post facto research design and a quasi-experimental research design were employed, while secondary data were obtained from the tax reports of the Federal Inland Revenue Service, as well as the Statistical Bulletin and Quarterly Economic Reports of the Central Bank of Nigeria. The findings from this study indicates that there is a significant relationship between e-taxation and value added tax revenue, that there is an insignificant relationship between e-taxation and company income tax revenue, and that there is an insignificant relationship between e-taxation and capital gains tax revenue. The study concludes that while e-taxation has shown promising results in enhancing VAT revenue collection in Nigeria, its broader impact on the country's tax revenue landscape remains partly uncertain, and therefore recommends, among others, that Further efforts are required to optimize the e-taxation system, address potential implementation challenges, and foster a supportive environment for taxpayer compliance across all tax categories.