The study centered on the problems and prospect of E-taxation Administration in Nigeria. Questionnaire was the major instrument used in collecting date from a sample size of 20 respondents out of population of 30 employees of the relevant department of Imo State Board of Internal Revenue, Owerri the case study organization. The sample size representing 66.7% of the population was randomized so as to obtain the required number of unbiased respondents. The study revealed that on E–Taxation Administration is not free from problem, i.e. that there are many problems facing E–Taxation Administration in Nigeria that the success of E-Taxation Administration in Nigeria is still under probability. The study also showed some of the major problems of E-Taxation Administration in Nigeria which include: lack of voluntary compliance from the tax payers and illiteracy. The study recommended that the government of Nigeria should take part in organizing seminars, workshops an awareness programme for the general public mostly those in the rural parts of the nation and that basic amenities should be provided so as to encourage development in the rural areas of the country.ysx Key Words: E-taxation, Online payment and Tax evasion.