Electronic Tax Filing and Compliance Efficiency Among Medium-Scale Enterprises in Delta State

This study evaluates the adoption of electronic tax filing systems and its effect on compliance efficiency among medium-scale enterprises operating in Delta State, South South Nigeria. The Federal Inland Revenue Service introduced the TaxPro-Max platform as part of its digital transformation agenda to reduce filing errors, processing time, and the cost of compliance for businesses. Despite this initiative, adoption remains uneven, particularly among mid-tier enterprises that may lack dedicated tax compliance personnel. The study adopts a descriptive survey design, collecting data from 140 medium-scale enterprises registered in Warri and Asaba, the two principal commercial centres of Delta State. A structured questionnaire measures awareness of electronic filing platforms, frequency of use, perceived ease of use, and reported changes in compliance time and cost. Secondary data are obtained from FIRS compliance statistics and annual reports. Data are analysed using descriptive statistics and chi-square tests. The study anticipates that enterprises with dedicated accounting staff and internet access demonstrate significantly higher adoption and efficiency gains. Barriers including poor internet connectivity, insufficient platform guidance, and lack of digital literacy among owners are identified as key constraints. Recommendations include expanding FIRS taxpayer support centres to cover Delta State, providing e-filing training through business associations, and improving platform user experience. This research provides a practical foundation for digital compliance reform discussions in Niger Delta business communities. Keywords: electronic tax filing, compliance efficiency, TaxPro-Max, Delta State, digital transformation.