Electronic Taxation and the Sustainable Performance of Small and Medium Scale Enterprises in Nigeria: Evidence from Anambra State

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Authors: Iliemena-Ifeanyi, Rachael Okwudili, Amedu, Jimoh Michael

Abstract

This study investigated the effect of electronic taxation on the sustainable performance of small and Medium Scale Enterprises in Anambra state. It ascertained the effect of e-taxation on reducing the mortality rate of SMEs, tax filing costs and multi taxation of SMEs in the capital city of Anambra state (Awka). The study elicited primary data via questionnaires administered to Small and Medium Scale Enterprise operators in Awka, the capital city of Anambra State. The sample size included 231 SME operators which was derived using Taro Yamane formula for sample size determination. Survey research design was employed for the study. The test of hypotheses was carried out using Simple linear regression at 5% level of significance. The results indicate that electronic taxation significantly affects the mortality rate of SMEs, the tax filing costs and on multi taxation of SMEs.  It was concluded that electronic taxation plays a very significant role on the overall sustainable performance of Small and Medium Scale Enterprises in Anambra State. The study recommends that more SMEs should be enlightened on the need to adopt the e-tax system. While those that have already adopted the electronic tax system should take relevant security measures to protect their database.

Keywords: Electronic taxation, sustainable business performance, SMEs mortality rate, SMEs tax filing costs, Multi taxation of SMEs.

2025 - NIJAF - 17 - 118 Iliemena-Ifeanyi, ET AL..pdf

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