INFLUENCE OF DIGITAL TAX SYSTEMS ON TAX COMPLIANCE AMONG COMMERCIAL TRICYCLE OPERATORS IN ANAMBRA STATE, NIGERIA
Abstract
This study examined the influence of digital tax systems on tax compliance among commercial tricycle operators in Anambra State, Nigeria, with specific focus on accessibility, trust, and challenges affecting system effectiveness. A survey research design was adopted. The population comprised 13,953 registered tricycle operators across selected high-density commercial hubs in the three senatorial zones of the state. A sample size of 389 was determined using the Taro Yamane formula, while 322 valid responses (82.8%) were used for analysis. Data were collected using a structured questionnaire titled “Influence of Digital Tax System on Tax Compliance (IDTSTC)”, validated by experts and with a reliability coefficient of 0.86 using Cronbach Alpha. Data were analyzed using mean and standard deviation to answer research questions, and regression analysis to test hypotheses at 0.05 level of significance. Findings revealed that accessibility and trust in digital tax systems significantly influence tax compliance, although the magnitude of influence is weak. The study also found that operational and structural challenges—such as system rigidity, lack of digital skills, and system inefficiencies—impede the effectiveness of the digital tax system. The study concludes that while digital tax systems have improved compliance, their effectiveness is constrained by contextual and design limitations. It recommends improved system flexibility, enhanced user support, and increased transparency to strengthen compliance.
Keywords: Digital Tax System, Tax Compliance, Tricycle Operators, Anambra State
Ijeoma C. Ike1* and Euphemia N. Onyeneke2
1School of Business Education, Federal College of Education (Tech), Umunze
2Faculty of Vocational and Business Education, Nnamdi Azikiwe University, Awka
*Corresponding Author: Ijeoma C. Ike
Email: chidimma.ike@fcetumunze.edu.ng
ORCID: https://orcid.org/0009-0008-2168-7100