Research in Brief

Acceptability of e-Filing of Taxes by Micro-Entrepreneurs in Northwestern Nigeria

Research in Brief 39

With the first implementation of e-filing by the US in 1986, many countries in Europe, Asia and Africa followed suit. E-filing for certain tax payments was introduced at the federal level in Nigeria in 2013. However, none of the State Boards of Internal Revenue in Northwest Nigeria have made the system available for the collection of personal income taxes from micro-entrepreneurs – a major source of their revenue. This research was designed to investigate the acceptability of e-filing for micro-entrepreneurs in northwestern Nigeria. This is a 2-page summary of ICTD Working Paper 96 by Abdulsalam Mas’ud.

Authors

Abdulsalam Mas'ud

Dr. Abdussalam Mas'ud is a former Associate Professor of Taxation at Federal University Dutse, Nigeria, and has been an ICTD research grantee since 2017. He has published extensively on tax and fiscal systems and was a recipient of the Malaysia Institute of Accountants (MIA) Article of Merit Award in 2016. Dr. Mas'ud left academia in early 2023 and now works in industry.
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Publication Details

Publisher: ICTD
Date: May 2019
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