Electronic Tax System and Tax Compliance Behavior of SMEs in Abia and Akwa Ibom States.

This study on the effect of electronic tax system on tax compliance behavior of SMEs in Abia State and Akwa Ibom State. The study was conducted through questionnaire administered to 55 respondents from Federal Inland revenue Service (FIRS) in Abia and Akwa ibom Sates. The independent variable is electronic tax system and it is measured using E-tax registration, E-filing E-payment system and government suppory.while the dependent variable is tax compliance behavior. The data collected were analyzed using ordinary least square multiple regression analysis. The findings revealed that E-tax registration has a significant effect on tax compliance-filling significantly influence compliance. Government support has a significant impact on compliance, however E-payment has no significant impact on compliance. Therefor the study concludes that electronic tax system significantly affect tax compliance behavior of SMEs in Abia and Akwa ibow state. The study there for recommend that since E-tax registration has a significant effect on tax compliance, tax authorizes should continue to improve the accessibility reliability and user friendliness on online tax registration platforms. This will encourage more SMEs to register and comply with tax regulations. Finally Since government support significantly impacts tax compliance, governments should provide adequate taxpayer education, technical assistance, responsive customer support, and incentives for the adoption of electronic tax systems. Such support will enhance taxpayers' confidence and willingness to comply with tax obligations

SMEs, E-tax registration, E-Filings, Tax compliance

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