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 (or State Internal Revenue Services) 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. Summary of ICTD Working Paper 96 by Abdulsalam Mas’ud.