The Influence Of E-Payment On Tax Revenue In Nigeria
JONAH Ngbomowa Moses PhD
Department of Accounting, Faculty of Administration and Management, Rivers State University, Nkpolu Port Harcourt Rivers State, Nigeria.
NWABA Evans PhD
Department of Accounting, Faculty of Administration and Management, Rivers State University, Nkpolu Port Harcourt Rivers State, Nigeria.
OKWO Chibuike Stephen PhD
Director of Procurement, Bonny LGA, Rivers State Nigeria
Keywords: E-payment, Electronic Tax Payment Platforms, Mobile Banking, Tax Revenue Generation, Tax Collection Efficiency
Abstract
This study examined the influence of electronic payment (e-payment) on tax revenue in Nigeria, with emphasis on how digital payment systems contribute to improved revenue generation and tax collection efficiency. The increasing adoption of electronic financial technologies has transformed public revenue administration, particularly in developing economies seeking to enhance transparency, accountability, and efficiency in tax collection. The study specifically investigated the effects of electronic tax payment platforms and mobile and internet banking usage on tax revenue generation and tax collection efficiency in Nigeria. A descriptive and explanatory research design was adopted for the study. Primary data were collected through a structured questionnaire administered to 400 taxpayers and tax officials, out of which 372 valid responses were obtained. The data were analysed using descriptive statistics and multiple regression analysis with the aid of Statistical Package for Social Sciences (SPSS). Descriptive statistics were used to assess data distribution, while regression analysis was employed to test the study hypotheses. The findings revealed that electronic tax payment platforms have a positive and significant effect on tax revenue generation and collection efficiency in Nigeria. The results further showed that mobile and internet banking usage significantly enhances taxpayer compliance, reduces administrative delays, and minimizes revenue leakages. The regression outcome indicated a strong relationship between e-payment adoption and tax revenue performance, with approximately 69.6% variation in tax revenue explained by e-payment dimensions. The study confirms that digital payment systems improve transparency, accountability, and operational efficiency within Nigeria’s tax administration framework. The study concludes that e-payment systems play a critical role in strengthening revenue mobilization and modernizing tax administration in Nigeria. It therefore recommends expansion of digital payment infrastructure, increased taxpayer education, improved cyber security measures, and stronger policy support for cashless tax administration.