Ease of Use, User Experience and Tax Compliance: A Moderated Model of E-Tax Adoption in Nigeria

Taiwo Abdullahi Abdulrasheed, Salaudeen Ibrahim and Anifowose Bukky Biliqees
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Taiwo Abdullahi Abdulrasheed: Accounting & Finance Department, Kwara State University, Malete, Kwara State, Nigeria Abdulrasheed_t2000@yahoo.com
Salaudeen Ibrahim: Accounting & Finance Department, Kwara State University, Malete, Kwara State, Nigeria ibsaldeen@gmail.com
Anifowose Bukky Biliqees: Accounting & Finance Department, Kwara State University, Malete, Kwara State, Nigeria bukkyportable1111@gmail.com

Journal of Taxation and Economic Development, 2026, vol. 25, issue 1, 47-65

Abstract: The digitalisation of tax administration has become an important strategy for improving tax administration efficiency and taxpayer compliance. However, the effectiveness of electronic tax systems depends not only on their availability but also on taxpayers’ ability to interact effectively with such platforms. This study examined the influence of ease of use and user experience of e-taxation platforms on taxpayer compliance behaviour in Southwest Nigeria, with particular emphasis on the moderating role of digital literacy. The study adopted a quantitative survey research design. Purposive sampling was employed to identify respondents with relevant knowledge or experience of e-taxation platforms, while stratification ensured representation across the identified respondent categories. Data were collected using separate structured questionnaires designed to reflect the distinct roles of taxpayer and professional/institutional respondents. Partial Least Squares Structural Equation Modelling (PLS-SEM) was employed to evaluate the measurement and structural models. The findings revealed that ease of use and user experience had a significant positive influence on taxpayer compliance behaviour (β = 0.38, p

Keywords: E-taxation; Ease of Use; User Experience; Digital Literacy; Tax Compliance; Southwest Nigeria. (search for similar items in EconPapers)
Date: 2026
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