Journal of Economic, Finance Research and Review (JEFRR) · Research article · Open access
Effect of Electronic Filing on Revenue Generation and Tax Evasion in Nigeria
Ajagun Olusegun Peter, Awogbayila Sunday Ojo, Maumo Jerry Jinadu, Abata Matthew Adeolu, Kehinde James Sunday
27 October 2025 · Vol. 1, Issue 4, pp. 58-71
DOI: 10.65150/EP-jefrrV1E4/2025-02
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What is this article about?
The adoption of digital tax systems has become central to modern fiscal administration, particularly in emerging economies seeking to enhance transparency and revenue mobilization. This study examined the effects of e-filing system adoption on tax revenue from Company Income Tax (CIT), Value Added Tax (VAT), and Petroleum Profit Tax (PPT) in Nigeria over the period 2013–2024.
Article at a glance
- Published
- 27 October 2025
- Volume / issue / pages
- Vol. 1, Issue 4, pp. 58-71
- ISSN
- 3051-3650 (online) · 3051-3642 (print)
- Licence
- CC BY 4.0 — free to read and reuse with attribution
- Peer review
- Double-blind, at least two independent reviewers
- Publisher
- EP Journals Group
Abstract
The adoption of digital tax systems has become central to modern fiscal administration, particularly in emerging economies seeking to enhance transparency and revenue mobilization. This study examined the effects of e-filing system adoption on tax revenue from Company Income Tax (CIT), Value Added Tax (VAT), and Petroleum Profit Tax (PPT) in Nigeria over the period 2013–2024. Employing the Autoregressive Distributed Lag (ARDL) model with the Pooled Mean Group (PMG) estimator, the study analyzed the long-run relationships between tax revenues and e-filing adoption. The findings revealed that e-filing had a positive and statistically significant effect on VAT revenue, demonstrating that digital tax platforms improved efficiency in VAT collection and broadened the tax base. Similarly, PPT revenue recorded a positive and statistically significant impact, though at the 10% level, suggesting moderate but growing effectiveness of e-filing in petroleum tax administration. However, e-filing exerted an insignificant effect on CIT revenue, highlighting persistent structural challenges, taxpayer resistance, and compliance loopholes within the corporate tax framework. The study concluded that while e-filing has enhanced VAT and PPT revenues, its effectiveness in improving CIT collection remains limited. It was recommended that policymakers strengthen enforcement mechanisms for corporate tax compliance, address structural bottlenecks, and invest in continuous taxpayer education to enhance the efficiency and credibility of the e-filing system.
Keywords: e-filing, tax revenue, Company Income Tax, Value Added Tax, Petroleum Profit Tax, Nigeria.
Cite this article
Ajagun Olusegun Peter, Awogbayila Sunday Ojo, Maumo Jerry Jinadu, Abata Matthew Adeolu, & Kehinde James Sunday (2025). Effect of Electronic Filing on Revenue Generation and Tax Evasion in Nigeria. Journal of Economic, Finance Research and Review, 1(4), 58-71. https://doi.org/10.65150/EP-jefrrV1E4/2025-02
@article{Ajagun2025,
title = {Effect of Electronic Filing on Revenue Generation and Tax Evasion in Nigeria},
author = {Ajagun Olusegun Peter and Awogbayila Sunday Ojo and Maumo Jerry Jinadu and Abata Matthew Adeolu and Kehinde James Sunday},
journal = {Journal of Economic, Finance Research and Review},
year = {2025},
volume = {1},
number = {4},
pages = {58-71},
doi = {10.65150/EP-jefrrV1E4/2025-02},
url = {https://doi.org/10.65150/EP-jefrrV1E4/2025-02}
}Questions about this article
Who wrote this article?
Ajagun Olusegun Peter, Awogbayila Sunday Ojo, Maumo Jerry Jinadu, Abata Matthew Adeolu, Kehinde James Sunday.
Where and when was it published?
In Journal of Economic, Finance Research and Review, Volume 1, Issue 4, pages 58-71, published by EP Journals Group on 27 October 2025.
Is this article free to read?
Yes. It is open access under a Creative Commons Attribution 4.0 (CC BY 4.0) licence, so anyone can read, share and reuse it with attribution.
What is the DOI of this article?
10.65150/EP-jefrrV1E4/2025-02 (https://doi.org/10.65150/EP-jefrrV1E4/2025-02).
How do I cite this article?
APA: Ajagun Olusegun Peter, Awogbayila Sunday Ojo, Maumo Jerry Jinadu, Abata Matthew Adeolu, & Kehinde James Sunday (2025). Effect of Electronic Filing on Revenue Generation and Tax Evasion in Nigeria. Journal of Economic, Finance Research and Review, 1(4), 58-71. https://doi.org/10.65150/EP-jefrrV1E4/2025-02
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