ABSTRACT

The study examined the effect of e-Taxation on Government revenue in Nigeria. The study period covered the FIRS tax revenue from (1990-2022).The analysis was carried out using Time series for  longitudinal research designs, mean, frequency, range, and standard deviation. Inferential analysis uses multivariate regression analysis to examine variables' significance and model dependability using adjusted R-square, t-statistic, F-statistic, standard error of coefficient, and Durbin-Watson. It was discovered that electronic taxation does not affect petroleum profit tax in Nigeria. Electronic tax has no significant influence on petroleum profit tax with a T-value of 0.026401 and P-value of 0.9792. That is, the null hypothesis is accepted and the alternative rejected. Similarly,it was discovered that electronic tax has little impact on Nigerian enterprises' income tax. The null hypothesis is accepted and the alternative hypothesis rejected with a T-value of 0.044854 and P-value of 0.5045. similarly, it was also discovered that electronic tax seems to have little influence on VAT in Nigeria. A T-value of 0.044954 and P-value of 0.9647.thus,the null hypothesis is accepted and the alternative rejected. 

Lastly, the findings revealed that  that electronic tax implementation in Nigeria does not affect customs and excise taxes. With T-value 0.877505 and P-value 0.3912.that is, the null hypothesis is supported and the alternative hypothesis is rejected.