Small Businesses and the Adoption of the Integrated Tax Administration System in Nigeria

Project Researchers: Efobi Uchenna, Covenant University, Beecroft Ibukun, Covenant University & Belmondo Tanankem, Ministry of Economy, Planning and Regional Development
Past Project

In 2017 the Federal Inland Revenue Service (henceforth, FIRS) introduced the Integrated Tax Administration System (ITAS) with the aim of improving ease of doing business with FIRS, enhancing voluntary compliance and boosting revenue generation. Knowing that the Nigerian private sector has had history of low adoption of technologies like the mobile money service introduced by the Central Bank in 2011, this study seeks to understand the level of awareness and rate of adoption of ITAS by both the company and personal income tax payers. It also seeks to understand the factors that drive the adoption of this system, including the firm/business characteristics, the corporate governance structure, and the external environment that surrounds the firm/business operations.