|
|
| |
| Effects of Electronic Tax System Adoption on Tax Compliance and User's Satisfaction in Lagos State. |
Professor Matthew Adeolu Abata
|
Abstract:
Digital revolution has modified the various modes of interaction among economic agents with the rise of social media and the means of do business in the internet age. This has necessitated the introduction of various types of electronic tax systems, as a means to provide taxpayers an effective and efficient means to lodge their tax claims at their convenience. Thus, this study assessed taxpayer compliance and satisfaction with e-tax systems in Lagos using elicit responses from selected taxpayers and private tax practitioners to find how they perceived the introduction of e-tax assessment. A questionnaire was designed and administered to Four hundred respondents in Lagos State. The Cronbach Alpha and Kaiser-Meyer-Olkin were used to test the reliability and adequacy of the research instrument. The result of the correlation and regression analysis showed that factors such as accessibility, ease of use, accuracy, reliability, security and privacy have significant influence on taxpayers' compliance and satisfaction with e-tax services. Thus, it is recommended that ways to increase the features and expectations from the e-tax system must be sought from users that interacts with the system regularly due to diverse expectations by various tax payers in order to cater for multiple cultural perspectives.
|
|
|
| | |