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Electronic Tax System and Internally Generated Revenue in the Nigerian Emerging Economy: The Study of Ebonyi State Board of Internal Revenue

This study examined the effect of electronic tax system on the internally generated revenue in the Nigerian emerging economy, using Ebonyi State board of internal revenue as the case in point. To achieve this objective, electronic tax registration, electronic filing of tax returns and electronic payment of tax were used as proxies for electronic tax system. This study was anchored on expediency theory of taxation and technology acceptance model. A quantitative cross-sectional survey data based on 94 valid responses extracted from 124 qualified and experienced respondents from Ebonyi State board of internal revenue formed the final database used in the quantitative analysis of the study. Findings reveal that out the major variables examined, electronic tax registration and electronic filing of tax returns affect internally generated revenue in Ebonyi State and by extension, the Nigerian emerging economy. Electronic tax payment does not statistically show significant effect on the internally generated revenue of state. The study therefore recommends that Ebonyi State board of internal revenue and by extension the Nigerian tax system should adopt a user friendly electronic tax system that can make electronic tax filing and payment easy for the taxpayers. INTERNATIONAL JOURNAL OF ACADEMIC RESEARCH IN ACCOUNTING, FINANCE AND