THE EFFECT OF ELECTRONIC TAX PAYMENT OPERATIONS IN NIGERIA: A CASE STUDY OF EDO STATE

The primary aim of this research was to examine the effect of electronic tax payment operations in Nigeria using Edo State as a case study. The research adopted both primary and secondary data; primary data were collected through the use of questionnaire. The study adopts the survey research design. The population of the study consists of Edo State board of Internal Revenue and branches of commercial banks in Edo State. The findings revealed that there are effects of electronic tax payments system on rates collection in Edo State, findings also revealed that electronic tax payments system has prevented and curb fraud in Edo State and it was recommended that Government should support with everything in their disposal the establishment of e-tax administration so as to start reaping the benefit of high rate of compliance among taxpayers.