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ABSTRACT
The objective of the study is to examine the relationship between electronic taxation and tax compliance among small and medium scale enterprises in Nigeria with a view to investigate the impact of electronic taxation on tax compliance among small and medium scale enterprises in Nigeria.
Data was primarily sourced from the administered questionnaires from small and medium scale enterprises and tax administrators in 2021. A total of 102 questionnaires were administered questionnaires were administered to small and medium scale enterprises in Benin City, Edo State, Nigeria. Pearson’s correlation and Regression analysis were employed in testing the four (4) hypotheses using E-views 10.0.
The findings of the study revealed that E-taxpayers’ attitude had a positive relationship with tax compliance. Also, perceived ease of use is positively related to tax compliance. Similarly, tax compliance cost has positive relationship to tax compliance. However, the level of awareness showed a negative relationship with tax compliance. In terms of significance, the independent variables of e-taxpayers attitude, perceived ease of use and tax compliance cost had a significant relationship with tax compliance. However, level of awareness had an insignificant relationship with tax compliance.
