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Working Paper

African Tax Administration Paper 8

Small Business Use of the Integrated Tax Administration System in Nigeria

Published on 15 May 2019

Our research explores the factors that drive the ways in which small business owners perceive and use the Integrated Tax Administration System (ITAS) in Nigeria.

We surveyed nearly 500 small businesses. We apply logistic regression analysis to the survey data to determine which among a range of factors – relating to the ownership of businesses, their internal organisation and their external environment – most affect their use of ITAS. The business ownership characteristics that have most influence are: the owner’s level of education, whether they received ITAS training and their trust in the tax administration process. The most significant internal firm characteristics are: the use of an external auditor, tax consultant or computerised accounting system. The most important factor in the external environment is the extent to which tax offices advertise the availability of ITAS. Our findings suggest that tax officers’ collaboration with external auditors and tax consultants, provision of ITAS training and targeted advertisements and education campaigns will increase the positive perception and use of ITAS.

The ICTD’s African Tax Administration Papers (ATAPs) are research papers that will be of specific interest to people working in tax administration in Africa. The purpose is to encourage and support useful, policy-oriented research by African professionals directly involved in tax administration.

Cite this publication

Efobi, U; Beecroft, I; Belmondo, T. and Katan, A. (2019) Small Business Use of the Integrated Tax Administration System in Nigeria, ATAP Working Paper 8, Brighton, IDS

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Authors

Uchenna Efobi
Ibukun Beecroft
Tanankem Belmondo

Editors

Amelia Katan

Publication details

published by
ICTD and IDS
language
English

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About this publication

Research themes
Inclusive Economies
Region
Nigeria

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