Electronic taxation and cybercrimes in Nigeria,Kenya and South Africa: Lessons from Europe and the United States of America

Advancement in Information and Communication Technology (ICT) over the years has changed the way people now live and conduct their businesses. Consequently, tax administrators in line with global trends are shifting from manual processes to electronic tax systems. Although the adoption of ICT has apparent advantages, it does not come without some potential challenges, prominent among which are the activities of cybercriminals. This paper seeks to identify the ways electronic tax systems can be protected and sustained in some African countries, drawing from the lessons the experiences of the United States of America (US) and some countries in Europe present.