OSAMOR Patricia Ifeoma

Accounting

At the Accounting department office

Appointment on Visitation important

Topic: Taxation

Description: It covers the different types of taxes individuals and corporate organisations should pay to the different tiers of government. How funds will be generated by the different Nigeria Revenue Servive and how these funds will used for developmental purposes in the country.

#	Certificate	School	Year
1.	Ph.D (Management Science Accounting )	Department of Management and Accounting, Ladoke Akintola University of Technology, Oyo State	2019

E-Tax System and Government Tax Revenue Generation in Nigeria: A Comparative Analysis of Pre and Post

Electronic tax platforms have transformed tax administration in many countries by improving efficiency, transparency, and compliance. However, in Nigeria, the contribution of tax revenue to broader economic performance has not been as visible as expected. This study therefore examined how the introduction of the electronic tax system has influenced revenue mobilization from petroleum profit tax, companies’ income tax, and value added tax between 2005Q3 and 2024Q4. To compare outcomes before and after the rollout of e-taxation, the analysis applied the Mann–Whitney U test, a non-parametric approach suitable for assessing differences between two independent periods: the pre-e-tax phase (2005Q3–2015Q1) and the post-implementation phase (2015Q2–2024Q4). The empirical results indicate that electronic tax reforms have significantly strengthened revenue generation from companies’ income tax and value added tax. In contrast, petroleum profit tax did not show a statistically meaningful improvement under the e-tax regime. These results offer relevant insights for tax administration and policy design in Nigeria. They suggest that reform strategies may need to be tailored to the unique operational and structural features of each tax category to ensure that digital tax systems deliver optimal outcomes.

OSAMOR Ifeoma is a Associate Professor / Reader at the Department of Accounting

OSAMOR has a Ph.D in Management Science Accounting from Department of Management and Accounting, Ladoke Akintola University of Technology, Oyo State