References

ADBG., 2015. Adesina addresses youth employment, access to energy and gender equality during Governance Weekend. African Development Bank Group, Centurion, Gauteng, South Africa.

Anonymous, 2015. Integrated tax administration system E-filing program. KPMG, Amstelveen, Netherlands. https://home.kpmg.com/xx/en/home.html.

Armstrong, C.S., J.L. Blouin, A.D. Jagolinzer and D.F. Larcker, 2015. Corporate governance, incentives and tax avoidance. J. Accounting Econ., 60: 1-17.
Direct Link  |  

Arowolo, D., 2011. Fiscal federalism in Nigeria: Theory and dimensions. Afro Asian J. Soc. Sci., 2: 1-22.
Direct Link  |  

Azmi, A.A.C. and Y. Kamarulzaman, 2010. Adoption of tax E-filing: A conceptual paper. Afr. J. Bus. Manage., 4: 599-603.
Direct Link  |  

Azmi, A.A.C., Y. Kamarulzaman and N.H.A. Hamid, 2012. Perceived risk and the adoption of tax E-filing. World Appl. Sci. J., 20: 532-539.

Azmi, A.C. and N.L. Bee, 2010. The acceptance of the E-filing system by Malaysian taxpayers: A simplified model. Electron. J. E. Government, 8: 13-22.
Direct Link  |  

Carter, A. and A. Cabreiro, 2011. Africa's tax system: A survey. Organisation for Economic Co-operation and Development, USA.

Carter, L., L.C. Schaupp and M.E. McBride, 2011. The US E-file initiative: An investigation of the antecedents to adoption from the individual taxpayers perspective. Eservice J., 7: 2-19.
Direct Link  |  

Chatfield, A.T., 2009. Public service reform through E-government: A case study of E-tax in Japan. Electron. J. E. Government, 7: 135-146.

Chen, J.V., R.J.M. Jubilado, E.P.S. Capistrano and D.C. Yen, 2015. Factors affecting online tax filing-An application of the IS Success Model and trust theory. Comput. Hum. Behav., 43: 251-262.
CrossRef  |  Direct Link  |  

Dandar, E., U. Sambuu, E. Unurkhaan and T. Purev, 2007. Comprehensive analysis on Mongolian tax information system. Proceedings of the 1st International Conference on Theory and Practice of Electronic Governance, December 10-13, 2007, ACM, Macao, China, ISBN:978-1-59593-822-0, pp: 313-316.

Djawadi, B. and R. Fahr, 2013. The impact of tax knowledge and budget spending influence on tax compliance. Master Thesis, University of Paderborn, Paderborn, Germany.

FMF., 2012. National tax policy. Federal Ministry of Finance, Nigeria.

Federal Inland Revenue Service, 2012. A Comprehensive Tax History of Nigeria. Safari Books Ltd., Ibadan, Nigeria, ISBN:978-978-48776-4-0, Pages: 387.

Gordon, R. and W. Li, 2009. Tax structures in developing countries: Many puzzles and a possible explanation. J. Public Econ., 93: 855-866.
Direct Link  |  

LSG., 2016. Lagos State Government electronic banking system of revenue cycle management: E-TCC. Lagos State Government, Lagos, Nigeria. http://www.citn.org/.

Ling, L.M. and C.K. Fatt, 2008. Electronic tax filing system: Taxpayers perspectives. Proceedings of the 7th Wuhan International Conference on E-Business: Unlocking the Full Potential of Global Technology, Vol. 1, July 30-August 2, 2008, International Chrie, Richmond, Virginia, pp: 338-343.

Lubua, E.W., 2014. Influencing tax compliance in SMEs through the use of ICTs. Intl. J. Learn. Teach. Educ. Res., 2: 80-90.

Micah, L.C., C. Ebere and A.A. Umobong, 2012. Tax system in Nigeria-challenges and the way forward. Res. J. Finance Accounting, 3: 546-612.

Mustapha, B. and S.N.B.S. Obid, 2015. Tax service quality: The mediating effect of perceived ease of use of the online tax system. Procedia Soc. Behav. Sci., 172: 2-9.
Direct Link  |  

Myles, G., 2000. Taxation and economic growth. Fiscal Stud., 21: 141-161.

OECD, 2011. Tax administration in OECD and selected NonOECD countries: Comparative information series. Organization for Economic Co-operation and Development, USA.

OECD., 2015. Tax administration 2015: Comparative information on OECD and other advanced and emerging economies. Organization for Economic Co-operation and Development, USA.

Obeta, E., 2014. FIRS launches tax E-filing platform. Federal Inland Revenue Service, India. http://www.firs.gov.ng.

Okoro, E.G. and K.E. Kigho, 2013. The problems and prospects of E-transaction: The Nigerian perspective. J. Res. Intl. Bus. Manage., 3: 10-16.
Direct Link  |  

Opara, L.C., 2014. Tax challenges of E-commerce in Nigeria: The panacea for legal jurisprudence. Global J. Politics Law Res., 2: 1-5.

Palvia, S.C.J. and S.S. Sharma, 2007. E-government and E-governance: Definitions-domain framework and status around the world. Proceedings of the International Conference on E-Governance, June 28-30, 2007, Long Island University, Brookvi lle, New York, USA., pp: 1-12.

Rajeswari, K. and S.T. Mary, 2014. E-Filing of income tax returns: Awareness and satisfaction level of salaried employees. Intl. J. Current Res. Acad. Rev., 2: 39-45.

Ramot, I.A.L. and M. Ichihashi, 2012. The effects of tax structure on economic growth and income inequality. Master Thesis, Hiroshima University, Higashihiroshima, Japan.

Sharma, S.K. and R. Yadav, 2011. An empirical study on tax payer’s attitude towards E-return filing in India. Intl. J. Res. Comput. Appl. Manage., 1: 20-24.

Smith, M.L., 2011. Limitations to building institutional trustworthiness through E-government: A comparative study of two E-services in Chile. J. Inf. Technol., 26: 78-93.