International records / OpenAlex research

Tax Digitization and Revenue Generation in Nigeria

The study evaluated the effect of tax digitalization on revenue performance in Nigeria from 2010 to 2023. Tax digitalization was proxied by Company Income Tax (CIT) and Value Added Tax (VAT). The period of digitalization commenced from 2010 to 2023. The design, therefore, examined significant differences in the effect of CIT and VAT on the Nigerian Federal Tax Revenue (FEDREV) between the post-period, 2017 -2023, and the pre-period 2010 to 2016 of tax digitalization. Ordinary Least Square (OLS) regression model was utilized in estimating the effect of tax variables on Nigerian FEDREV, while th…