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Online Tax Filing and Tax Compliance in Nigeria: Evidence from FIRS Headquarters, Abuja

This study examines the effect of online filing of tax returns on tax compliance in Nigeria using evidence from the Federal Inland Revenue Service (FIRS) Headquarters in Abuja. Adopting a cross-sectional survey design, primary data were collected from 83 FIRS staff and 72 Small and Medium Enterprises (SMEs). The study employs Ordinary Least Squares (OLS) multiple regression to estimate the relationship between components of the online tax system—online registration (ORT), online filing of tax returns (OFTR), and online payment (OTP)—and tax compliance (TC). Results indicate that OFTR exerts a …

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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	International journal of research and scientific innovation
Date	2026-01-01
Type	article
Details	openalex authorships.countries:NG,primary topic.subfield.id:3320\|3321\|3308\|1202\|3303\|3312\|2002\|2000\|2003 + local /\bnige
Found at	https://doi.org/10.51244/ijrsi.2026.1304000250
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7162109649`

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Online Tax Filing and Tax Compliance in Nigeria: Evidence from FIRS Headquarters, Abuja. OpenAlex research, 2026. Vero Archive, record openalex:W7162109649.