International Journal of Trend in Scientific Research and Development (IJTSRD)

Volume 6 Issue 1, November-December 2021 Available Online: www.ijtsrd.com e-ISSN: 2456 – 6470

Effect of Adoption of Taxpro-Max on

Firs Tax Remittance in Nigeria
Obiora Fabian PhD, Sunday David
Department of Accountancy, Chukwuemeka Odumegwu Ojukwu University, Igbariam, Anambra State, Nigeria

ABSTRACT How to cite this paper: Obiora Fabian |

Background: TaxPro-Max was instituted by the Federal Inland Sunday David "Effect of Adoption of
Revenue Service (FIRS), as part of its efforts to modernize tax Taxpro-Max on Firs Tax Remittance in
administration, tax management solution and facilitate tax Nigeria" Published
compliance in Nigeria. in International
Journal of Trend in
Aim: This study was carried out to examine the effect of adoption of Scientific Research
TaxPro-Max on FIRS tax remittance in Nigeria. In order to determine and Development
the relationship between TaxPro-Max and FIRS tax remittance, the (ijtsrd), ISSN: 2456-
6470, Volume-6 | IJTSRD48006
study proxy TaxPro-Max using online taxes and online returns filing.
Issue-1, December
Materials and Methods: The study adopted a Survey Design and 2021, pp.1348-1355, URL:
data were collected using questionnaire survey administered to the www.ijtsrd.com/papers/ijtsrd48006.pdf
staff of Federal Inland Revenue Service (FIRS). Out of 90 copies of
questionnaire administered to FIRS both at Awka and Onitsha Copyright © 2021 by author (s) and
respectively, 80 copies of questionnaire were retrieved and were used International Journal of Trend in
in the data analysis for the study. Scientific Research and Development
Journal. This is an
Results: Using Friedman’s ANOVA, the findings of the study Open Access article
indicate a positive and significant relationship between TaxPro-Max distributed under the
for online taxes, TaxPro-Max for online returns filing and tax terms of the Creative Commons
remittance by FIRS at 1% and 5% significant level respectively. Attribution License (CC BY 4.0)
(http://creativecommons.org/licenses/by/4.0)
Conclusion: Thus, the study concludes that the adoption of TaxPro-
Max enhances internally generated revenue and tax remittance by
FIRS.
Recommendation: Hence, the study recommended the need for the
adoption of TaxPro-Max which could enhance the revenue
generation and tax remittance other than the former (manual
collection) where most of the collected taxes and levies are not
remitted to the government.
KEYWORDS: TaxPro-Max, Online Taxes, Online Returns Filing, Tax
Remittance

1. INTRODUCTION
Globally, taxation has remained the primary source of (Maisiba & Atambo, 2016). According to Cobham
income that governments use to meet their spending (2010), the electronic tax system was introduced
and achieve economic growth by providing adequate around the world about 30 years ago. It began in 1986
and attractive infrastructure. The tax system provides as a small computer testing program that only five
the government with the ability to generate additional taxpayers from Cincinnati, Raleigh Durham, and
revenue that it needs to meet its urgent obligations. A Phoenix agreed to participate in. Since then, the
tax system is one of the most effective means of electronic tax system has evolved into a common
mobilizing a nation’s internal resources and a useful channel serving different taxpayers around the world
means of creating an environment conducive to annually.
promoting economic growth. Tax is a compulsory
In this era of the post-Covid 19 pandemic, countries
levy imposed by the government on a subject or their
and states are looking for a place to recover from the
property in order to provide security, social comforts
disease; downturn, recession, setback and decline in
and conditions for the economic well-being of society

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 International Journal of Trend in Scientific Research and Development @ www.ijtsrd.com eISSN: 2456-6470
their economy. Both emerging and developed 1. to determine the effect of Adoption of TaxPro-
economy were hit by this pandemic, which has Max for Online Taxes on Federal Inland Revenue
caused global oil prices and volumes to decline. Service (FIRS) Tax Remittance in Nigeria
Diversifying the economy from over-reliance on oil 2. to examine the effect of TaxPro-Max for Online
has now been made a mandatory political issue. Returns Filing on Federal Inland Revenue Service
Nigeria is a country that is entirely dependent on (FIRS) Tax Remittance in Nigeria.
petroleum taxes and forgets to think outside the box
1.2. Research Questions
in order to raise non-oil revenues from a large part of 1. What is the effect of Adoption of TaxPro-Max for
the economy's revenues. It has been observed in the Online Taxes on Federal Inland Revenue Service
literature that most developed countries where tax
(FIRS) Tax Remittance in Nigeria?
revenues significantly constitute a major part of the
economy’s revenue; use Electronic Tax System for 2. To what extent does the Adoption of TaxPro-Max
years. The electronic tax system (E-filing and e- for Online Returns Filling influence Federal Inland
payment) provides many aspects of convenience to Revenue Service (FIRS) Tax Remittance in Nigeria?
tax payers for example tax filing can be conducted at Hypotheses
any time, filing can be done in any location, easy use In order to direct the flow of this work, the following
of the system, information search and other online hypotheses were formulated:
transactions that is not available in the traditional
channels. Electronic payment and filing also offers H01: Adoption of TaxPro-Max for Online Taxes has
flexibility of time, reduces calculations of errors on no significant effect on Federal Inland Revenue
tax return forms to the tax payers, taxpayer privacy Service (FIRS) Tax Remittance in Nigeria.
and security H02: Adoption of TaxPro-Max for Online Returns
Despite all of these, there are still challenges, if not Filling does not have significant effect on Federal
much more than the rising revenue collection Inland Revenue Service (FIRS) Tax Remittance in
indicators that the country enjoys. Other economists Nigeria.
and financial experts argue that increase in revenue 2. Review of the Related Literature
may not depend on an electronic system, but on other 2.1. Conceptual Framework
factors (Ezomike, 2016). Hence, the study becomes a 2.1.1. The Concept of TaxPro-Max (Online Tax
necessity to examine the effect of the adoption of Administration Solution)
TaxPro-Max on tax remittance by FIRS in Nigeria. The Federal Inland Revenue Service (FIRS), as part
The Federal Inland Revenue Service (FIRS) is a of its efforts to modernize tax administration in
public sector organization that is deeply involved in Nigeria, has implemented a tax management solution
the strategy of electronic systems to deliver its core (TaxPro-Max) to facilitate tax compliance. TaxPro-
mission of collecting revenue on behalf of the Max enables, among other things, the seamless
Nigerian government. With the introduction of registration, submission, payment of taxes and the
TaxPro-Max (online tax administration solution), a automatic crediting of withholding taxes and other
significant increase in tax revenue is to be expected, credits to the taxpayer’s accounts. For this purpose,
which in turn will lead to an increase in the total TaxPro-Max becomes the channel for filing tax
revenue collected by the federal government as returns in Naira with effect from June 7, 2021
noticed in various countries of the world after the (http://www.taxpromax.firs.gov.ng/).
introduction of e-tax payment system. However, since
the introduction of TaxPro-Max (online tax In view of the foregoing, all Taxpayers are, by this
administration solution) on 7th June, 2021, no publication, put on notice that:
empirical evidence has shown the extent to which the 1. All tax returns in Naira must be submitted via the
new technology has achieved this purpose on TaxPro-Max solution in order to generate the
company income tax, value added tax and Capital mandatory Document Identity Number (DIN);
gain tax, hence the need for the study. 2. Taxpayers cannot pay without DIN; Taxpayers
1.1. Objective of the Study who want to submit their tax returns manually
The main objective of this study is to examine the must therefore contact the responsible tax office,
Effect of Adoption of TaxPro-Max on Federal Inland where FIRS employees will help them upload the
Revenue Service (FIRS) Tax Remittance in Nigeria. declarations and create the DIN
The specific objective includes; 3. DIN is encouraged to bring manual declarations
with them to upload at least two weeks before the
due date

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4. Qualified staff from the service is available to As pointed out in the study of Nwamgbebu, Nkwede
assist taxpayers who are having difficulty filing and Chikodili (2021), E-Taxation includes;
their tax return on the TaxPro-Max.
E-Registration: To register new taxpayers with the
Shortcomings of TaxPro-Max F.I.R.S for the various taxes. With this service,
The TaxPro-Max is not yet configured to file taxpayers do not need to go to the tax office to
corporate income tax returns for insurance register for tax purposes. They just have to visit the
companies and upstream oil and gas companies. F.I.R.S website and register.
Some of the declaration filing processes are E-Stamp Duty: This is used to pay stamp duty on
repetitive and can be further compressed. qualified documents. This innovation will make it
The TaxPro Max platform only recognizes Naira easier to do business in Nigeria. In the past, physical
(NGN) as the reporting currency. stamping was required to complete transactions that
required stamping. With e-stamps, you can stamp
A correction or change of tax returns is not online anywhere and anytime. One area where this
intended. innovation is very useful is in starting a new business
The platform does not provide for payment in with the Corporate Affairs Commission (CAC). From
installments. the CAC registration page, you can migrate to the
FIRS-E-Service site and pay your stamp duties.
Payment is expected within 24 hours after the
initiation of payment / generation of the Remita E-Tax Payment: To pay all federal taxes and duties
Retrieval Reference (RRR) Number is completed. via one of the following platforms. Nigeria Inter-
Bank Settlement (NIBSS), Remita and Interswitch.
The platform does not create a message for the So you can pay your taxes from the comfort of your
user after the registration process has been own home.
completed.
E-Receipt: For receiving and verifying e-receipts
The confidentiality and security of the taxpayer's generated for taxes paid through the new e-tax
information on the TaxPro Max are not payment with this you receive instant notification
adequately considered acknowledging your payment of tax.
E-Taxation E-Filling: This enables taxpayers to submit their tax
Wasao (2014) describes the electronic tax system as returns online via FIRS ITAS. This is one of the most
an online platform on which the taxpayer can access innovative aspects of e-tax services. The filing of tax
all services offered by a tax authority via the Internet. returns is required by law. With this platform, you
Such as an example is the electronic tax system, don't have to go to every tax office to file tax returns
which was introduced in 2013 by the Federal Tax as you can upload relevant documents and submit
Office (FIRS). According to the Australian National your tax returns electronically.
Audit Office (2015), electronic taxation was first
introduced in the USA in 1986. In Australia, Electronic Tax Return Certificates (E-TCC): This
electronic tax payment was introduced in 1987 platform enables taxpayers to apply for, obtain and
through its modernization program. In 1993, verify the authenticity of their e-tcc. Applying for a
Canadian taxpayers began completing tax returns tax certificate as part of the manual tax administration
electronically through e-fills, Malaysia, the process is tedious. With e-Tcc, a certificate is
Netherlands and Uganda all introduced electronic automatically sent to the taxpayer’s email addresses
payment of taxes to their taxpayers for both tax and its authenticity can be confirmed on the e-Service
authorities and taxpayers beginning in 2009. In March website. These e-service initiatives combine
2013, Egypt launched electronic payment of taxes for innovation and technology in tax management to
its taxpayers to keep up with international trade make F.I.R.S services convenient, easy, and available
towards automated payment systems, especially for anywhere, anytime (Oketa, Nwamgbebu, Nkwede &
government services. Chikodili, 2021). There is no comprehensive legal
framework for the operation of the electronic tax
According to Che-Azmi and Kamarulzaman (2014), system in Nigeria, however the National Tax Policy
electronic taxation is one of the ways governments (NTP) encourages the use of technology in the
around the world use information and communication management of tax laws.
technology to improve the delivery of public services
and the dissemination of public administration 2.2. Theoretical Underpinnings
information to the public. This study was theoretically underpinned by the
Resource Based View Theory (RBV). The Resource

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 International Journal of Trend in Scientific Research and Development @ www.ijtsrd.com eISSN: 2456-6470
Based View Theory (RBV) was propounded by Nigeria, and also that poor governance is the basis for
Barney (1991). It states that the success of a company tax leaks. The study therefore recommends that
or government depends on the resources and skills government adopt and promote good governance to
that it controls and that can become a competitive encourage voluntary compliance by citizens.
advantage. It signifies an important strategic and Leyira, Ebere and Umobong (2012) on the other hand
organizational routine that is used by the government examined the challenges of the tax system in Nigeria
to change its resource base in order to generate new and exposited a challenge in creating an efficient and
value-adding strategies. This theory is anchored to effective tax system in Nigeria. The study concludes
this study, as it assumes that online tax administration that the foregoing provides a theoretical framework
solution (TaxPro-Max) is one of the government for improving some of the silent issues in the
policies put in place by the Federal Inland Revenue Nigerian tax system, suggesting challenges and
Services (FIRS) in Nigeria to facilitate corporate tax possible remedies.
payment and also improve the revenue generation by
the government. An organization that introduces e- Okafor, (2012) examined the revenue generation in
payments would adequately improve revenue Nigeria through e-taxation (A Study of Selected
collection for the country. States in Nigeria). The aim of the paper was to find
out whether electronic taxation will significantly curb
2.3. Empirical Review tax evasion and avoidance and improve revenue
Allahverd, Alagoz and Ortakapoz (2017) examined generation. The study adopted the survey method.
the effect of electronic tax system on tax revenue and The data for the study were collected from primary
costs in Turkey. The study used secondary data from and secondary sources. The data collected were
the Turkish tax authority which was examined in two analyzed using simple percentages and presented in
groups, the pre-electronic tax period of 1993-2004 tables. The model specification for the hypothesis test
and after the electronic taxation of 2005-2016. The is analysis of variance (ANOVA). From the analysis,
Mann-Whitney U test was used to analyze the data. the study found that electronic taxation will improve
The research also provided information on the revenue generation in the states examined. Also,
electronic conversion of the tax system and the having a large database of citizenship achieved
Turkish tax system. According to the empirical results through proper records will improve income
of the study, the transition to the electronic tax system generation. The researcher also found that e-
has had a positive effect on tax revenues and reduced government is an indispensable factor in achieving
the cost per tax. the goal of e-taxation. Computer skills will improve
Lai (2008) examined the effect of e-filling on revenue electronics. Also, Okoye and Ezejiofor (2014)
generation in Malaysia. The study showed how tax examined the effect of e-taxation on income
revenue generation contributed to the revenue and generation in Enugu. Data were collected from
gross domestic product of the economy and how tax primary and secondary sources and analyzed using
evasion and avoidance affected revenue generation in means and standard deviation and the Z-test statistical
Malaysia. Both primary and secondary data sources tool. The results show that e-taxation can increase
were used in the study. Using a survey research internally generated revenue and reduce the problem
design, both descriptive and regression analysis of the of tax evasion in the state of Enugu. Another finding
data were performed. The results of the study showed is that e-taxation can prevent corrupt practices by tax
that taxation makes a significant contribution to officials.
revenue generation, taxation makes a significant Chijioke, Leonard, Bossco and Amaefule (2018)
contribution to gross domestic product (GDP), and examined the impact of e-taxation on Nigeria’s
tax evasion and avoidance has a significant impact on revenue and economic growth. Statistical and
revenue generation in Malaysia. economic reports on a quarterly basis from the second
Also, Adedeji and Oboh (2012) on an empirical quarter of 2013 to the fourth quarter of 2016. The
analysis of tax leakages and economic growth in data has been divided into two areas: pre-e-tax period
Nigeria empirically examined the economic impact of and post-e-tax period. The results of the study showed
tax losses on the Nigerian economy. A survey that the introduction of electronic taxation did not
research design was used and responses were improve tax revenue, federal revenue, and the tax rate
obtained using a well-structured questionnaire of 185 in Nigeria. Madegwa, Makokha, and Namusonge
participants. The results of the empirical analysis (2018) examined the impact of revenue collection
using Kendall's W-test and chi-square-test statistics automation on state government performance in
show that tax evasion and avoidance have negatively Kenya. The aim of the study was to determine the
impacted economic growth and development in impact of communication and the performance of the

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Trans-Nzioa state government in Kenya. The study development. Time series data used, covering the
used a semi-structured, self-administered period 1981 to 2016, taken from the statistical
questionnaire to collect data from respondents. The bulletin of the Central Bank of Nigeria (CBN). The
data were analyzed using descriptive statistics with statistical tool used for data analysis was multiple
the aid of SPSS. The result of the analysis showed regression and the t-test for testing hypotheses. The
that the online process of automating the revenue results of the study showed that total internally
collection process greatly affects the performance in generated revenue, state internally generated revenue
the government agency of the country Trans Nzioa. and local internally generate revenue have robust and
Based on the results, the study recommended significant positive impact on real gross domestic
improving the automation of the revenue management product; while federal internally generated revenue
process to make the revenue collection process more indicated positive and significant influence on real
efficient. gross domestic product. The study recommended that
government officials with a history of corruption
Ayodeji (2014) examined the impact of electronic tax
should no longer assume responsibility, but people
systems on tax administration in Nigeria. The aim of
with outstanding integrity should be given the
this study was to assess the impact of electronic
opportunity to fill sensitive government positions.
taxation on tax administration in Nigeria. The
researcher argued that declining global wealth has 3. Methodology
drawn the attention of the government and key A survey design was adopted in the study in order to
players in the country to locally generated revenue examine the effect of adoption of TaxPro-Max on tax
due to the fall in the price of crude oil, the main remittance by FIRS. Primary data was used in the
source of wealth for Nigeria. But the daunting task of study and was collected from the issuance of
increasing internally generated revenue requires the questionnaire. A total of 90 copies of questionnaire
adoption of electronic tax system technology to were administered to the staff of Federal Inland
advance tax administration in the country. It is a Revenue Service (FIRS) Awka and Onitsha because
change agent for accelerated growth and poverty they introduced TaxPro-Max (online tax
reduction in Nigeria and across the African continent administration solution) as at 7th June, 2021 as a way
as a whole. forward for boasting revenue remittance to the
government. Also all issues concerning TaxPro-Max
Olurankinse and Oladeji (2018) examined self-
are addressed to them. Out of 90 copies of
assessment, electronic tax payment systems, and
questionnaire distributed, 80 copies were retrieved
revenue generation in Nigeria. The study population
and were used in the data analysis for the study.
comprised 30 companies listed on the Nigerian Stock
Exchange. The Pearson Product Moment Correlation The questionnaire survey issued was designed where
Coefficient statistical tool and regression analysis respondents were asked to assess the extent to which
were used to test the hypothesis through the TaxPro-Max adoption has enhanced FIRS tax
application of SPSS version 20.0. The results of the remittance in Nigeria using Likert five point scale
analysis showed a positive and a significant referred to as: (1) To a Very High Extent (THE), (2)
relationship between self-assessment and e-tax To a High Extent (HE), (3) Neutral (N), (4) To a Very
payment systems and revenue generation. Low Extent (TLE) and (5) To a Low Extent (LE).
In addition, Omodero, Ekwe and Ihendinihu (2018) The Likert Five Point Scale was used to transform the
examined the effect of internally generated revenue data to scale measurement and the hypotheses were
(IGR) on economic development in Nigeria. The aim statistically tested using Friedman’s 2 Way ANOVA
of the study was to examine the influence of operated with SPSS Version 20 at 5% level of
internally generated revenue on Nigeria’s economic significance.
4. Data Presentations and Analysis
H01: Adoption of TaxPro-Max for Online Taxes has no significant effect on Federal Inland Revenue Service
(FIRS) Tax Remittance in Nigeria.
H02: Adoption of TaxPro-Max for Online Returns Filling does not have significant effect on Federal Inland
Revenue Service (FIRS) Tax Remittance in Nigeria.
Decision Rule: accept Ho if P-value > 5% significant level otherwise reject Ho

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 International Journal of Trend in Scientific Research and Development @ www.ijtsrd.com eISSN: 2456-6470
Table 1: Respondents Responses on if the Adoption of TaxPro-Max for Online Taxes has effect on
Federal Inland Revenue Service (FIRS) Tax Remittance in Nigeria.
To a Very To a High To a Very To a Low
Questions Neutral
High Extent Extent Low Extent Extent
1 40 10 10 10 10
2 50 10 10 5 5
3 40 20 10 5 5
4 50 5 10 5 10
Source: Field Survey (2021).
For the test of hypothesis 1, the study used the data as exposited on table 1 above. The outcome of the test using
Friedman’s 2 Way ANOVA is show on table 2 below:
Table 2: Result on Respondents Distribution on table

Table 3: Respondents Responses on if the Adoption of TaxPro-Max for Online Returns Filing has
effect on Federal Inland Revenue Service (FIRS) Tax Remittance in Nigeria.
To a Very To a High To a Very Low
Questions Neutral To a Low Extent
High Extent Extent Extent
1 50 10 - 10 10
2 35 15 10 10 10
3 30 20 5 15 10
4 40 10 10 10 10
Source: Field Survey (2021).
For the test of hypothesis 1, the study used the data as exposited on table 2 above. The outcome of the test using
Friedman’s 2 Way ANOVA is show on table 4 below:
Table 4: Result on Respondents Distribution on table 4

4.1. Discussion of Findings contends that the adoption of TaxPro-Max for Online
H01: Adoption of TaxPro-Max for Online Taxes has Taxes has significant effect on Federal Inland
no significant effect on Federal Inland Revenue Revenue Service (FIRS) Tax Remittance in Nigeria
Service (FIRS) Tax Remittance in Nigeria.
H02: Adoption of TaxPro-Max for Online Returns
In view of the analysis as shown on Table 2, the result Filling does not have significant effect on Federal
shows that the adoption of TaxPro-Max for Online Inland Revenue Service (FIRS) Tax Remittance in
Taxes has significant effect on Federal Inland Nigeria.
Revenue Service (FIRS) Tax Remittance in Nigeria.
In view of the analysis as shown on Table 4, the result
The Friedman’s test as shown on table 2 shows a p-
shows that the adoption of TaxPro-Max for Online
value of 0.016. This probability value is statistically
Returns Filling have significant effect on Federal
significant at 5% level. Thus, the null hypothesis was Inland Revenue Service (FIRS) Tax Remittance in
rejected as suggested by the decision rule shown in Nigeria. The Friedman’s test as shown on table 4
Table 2 and alternate hypothesis accepted which shows a p-value of 0.009. This probability value is

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 International Journal of Trend in Scientific Research and Development @ www.ijtsrd.com eISSN: 2456-6470
statistically significant at 1% level. Thus, the null growth: A Pre – Post Analysis, International
hypothesis was rejected as suggested by the decision Journal of Finance and Accounting, 7(2), 19-26
rule shown in Table 4 and alternate hypothesis [8] Cobham, L. (2010). The electronic tax system
accepted which contends that the adoption of TaxPro- and its effect on economic growth.
Max for Online Returns Filling have significant effect International Journal of Sciences Basic and
on Federal Inland Revenue Service (FIRS) Tax Applied Research, 22(1), 81-95.
Remittance in Nigeria. [9] Ezomike, C. (2016). Creating an efficient tax
5. Conclusion system in Nigeria- A case for implementation
From the statistical analysis of the study, it was of the Integrated Tax Administration System.
concluded that the adoption of TaxPro-Max has effect KPMG Africa blog. Website:
on Federal Inland Revenue Service (FIRS) Tax https://0x9.me/1yx7U retrieved on 3-11- 2017
Remittance in Nigeria. [10] Lai, M. L. (2008). Effect of e-filling on revenue
5.1. Recommendation generation in Malaysia. Journal of Accounting
The study having found positive and significant Research, 46(5), 1085-1142.
association between the adoption of TaxPro-Max for [11] Leyira, C. M., Ebere, C., & Umobong, A. A.
online taxes, TaxPro-Max for returns filling and tax (2012). Tax system in nigeria – challenges and
remittance by FIRS recommended the need for the the way forward. Research Journal of Finance
adoption of TaxPro-Max which could enhance the and Accounting, 3(5), 9-15.
revenue generation and tax remittance other than the [12] Madegwa, B. L., Makokha, E. N., &
former (manual tax collection) where most of the Namusonge, G. (2018). Effect of automation of
collected taxes are not remitted to the government. revenue collection on the performance of
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Euro Journals, Inc. 2012 Project, University of Nairobi).
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124 EuroJournals, Inc. 2012
[3] Allahverd, Alagoz, & Ortakapoz. (2017). Effect [15] Oketa, E., Nwamgbebu, P., Nkwede, E., &
of e-taxation system on tax revenue and cost in Chikaodiri, N. (2021). Electronic tax system
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Appendix 1
QUESTIONNAIRE
SECTION A: Personal Data of Respondent
Sex: Male [ ] Female [ ]
SECTION B: Questionnaire Items
Instruction: Kindly read through all the item statements carefully and indicate your response against each
statement by ticking [√] in the appropriate column using the following response options.
To a Very High Extent (TVHE)
To a High Extent (THE)
Neutral (N)
To a Low Extent (TLE)
To a Very Low Extent (TVLE)
CLUSTER ONE: TaxMAx-Pro for Online Taxes
S/N STATEMENTS TVHE THE N TLE TVLE
1 The adoption TaxPro-Max improves revenue generation
2 The adoption of TaxPro-Max improves FIRS remittance
The tax system is easier, quicker and more secured way of
3 tracking payment made by tax payers from a single view
irrespective of tax being paid for and the mode of payment
Literacy level of TaxPro-Max could greatly affect the
4
efficient and effective control of tax collection in Nigeria.
CLUSTER ONE: TaxMAx-Pro for Online Returns Filing
S/N STATEMENTS TVHE THE N TLE TVLE
The adoption of TaxPro-Max ensures timely online returns
5
filing
TaxPro-Max platform makes provision for installment
6
payment
The adoption of TaxPro-Max makes provision for correction
7
or amending tax returns
TaxPro-Max system enables proper assessment of operations
8
of tax payers to avoid underpayment of tax.

@ IJTSRD | Unique Paper ID – IJTSRD48006 | Volume – 6 | Issue – 1 | Nov-Dec 2021 Page 1355