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ABSTRACT
This study examines the determinants of the intention of young professionals in Nigeria to adopt paperless tax filing systems. The study employed a cross-sectional survey research design, using structured questionnaire. The population consisted of all young professionals aged between 24 to 35 years old residing in Edo state, Nigeria, from which a representative sample size of 100 young professionals in Edo state, Nigeria. Data analysis was conducted using both descriptive and inferential statistics. The study finds that personal innovation in information technology, relative advantage and trustfulness of income tax filing significantly determine the intention to use paperless tax filing. Conversely, the study finds that perceived ease of use has no significant effects on the intention to use paperless tax filing. The study recommends that tax authorities and relevant stakeholders should conduct awareness, improve system functionality, offer tailored support services and integrate tax filing education into the educational curricula. These measures aim to promote the adoption of paperless tax filing systems.
