Electronic Tax Filing System and Tax Compliance in Ondo State
The study investigated electronic tax filing system and tax compliance in Ondo State. This was done to determine the extent at which the electronic tax filing method introduced by government has helped to increase tax compliance among tax payers in Ondo State. The sample size is 224 tax administrators out of the population of 511 in Ondo State Board of Internal Revenue Service. Data were collected from primary sources using well- structured questionnaire that asked salient questions that are components of the electronic tax filing system. Data collected were analysed using descriptive and inferential statistics. It was found that electronic filing system has a significant and positive effect on response time to tax payer queries; as it also showed a significant but negative effect on level of interaction between tax payer and tax authorities. In the case of increase in level of tax compliance and access to tax information, the result showed an insignificant negative and positive effects respectively. The conclusion drawn from this study is that although the electronic tax filing method increased government responsivesness to tax, it has not had a significant impact on the rate of tax compliance among tax payers in Ondo state and it has not also significantly influenced their access to information. It is therefore recommended that government must continue to make effort to introduce reforms that will lead to more sustainable tax process and increase tax revenue through tax compliance. Keywords: Electronic tax filing, tax administrators, tax compliance, tax information, tax responsiveness. JEL…