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PRE AND POST TECHNOLOGY AND TAX COMPLIANCE: A CASE OF NIGERIAN ECONOMY (1992-2024)

This study examines the influence of technology integration on tax compliance in Nigeria, focusing on electronic tax filing, online tax payment, and automated tax auditing systems. The motivation for this research stems from the growing need to understand how the combined adoption of multiple digital technologies can improve tax compliance, especially given the challenges faced by Nigerian tax authorities in enhancing revenue collection. Using segmented time series analysis, the study compares data from the pre-technology integration period (1992–2010) with the postintegration period (2011–202…

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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	KASU Journal of Accounting Research and Practice
Date	2025-06-01
Type	article
Details	openalex authorships.countries:NG,primary topic.subfield.id:3320\|3321\|3308\|1202\|3303\|3312\|2002\|2000\|2003 + local /\bnige
Found at	https://doi.org/10.68022/kajarap.2025.1q93cc5s
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7214528785`

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PRE AND POST TECHNOLOGY AND TAX COMPLIANCE: A CASE OF NIGERIAN ECONOMY (1992-2024). OpenAlex research, 2025. Vero Archive, record openalex:W7214528785.