Nigerian tax-to-GDP ratio has been deteriorating from 7% in 2013 to 6% in 2017, which is far below the generally acceptable threshold of 15%; possibly due to lack of filing tax return by over 65% of the registered taxpayers. Hence, e-tax filling was introduced to improve tax administration efficiency. Notwithstanding, Nigerian tax system remains the most complex in Africa as it takes about 908hrs to comply, higher than the regional average of 307hrs. Therefore, this study investigates the factors influencing the acceptance of e-tax filling by micro-entrepreneurs in Northwestern Nigeria. The data of the research will be collected through questionnaire. Partial Least Squares (PLS) Structural will be used for data analysis. The research could have the policy implications of highlighting means of reducing the percentage of taxpayers not filing their tax returns, reducing compliance complexity, and guide to board of internal revenues of the Northwest when introducing e-tax filing systems.


Abdulsalam Mas'ud

Abdulsalam Mas’ud worked as Associate Professor of Taxation, Department of Taxation, Federal University Dutse, Dutse, Jigawa State, Nigeria.