International records / OpenAlex research
Technology Diffusion and Tax Administration Efficiency in Nigerian Revenue Service (NRS)
This paper analyzed the impact of technology diffusion on efficiency in the tax administration system in the Nigeria Revenue Service (NRS), regarding three main aspects of digital transformation, which include e-invoicing adoption on one side through the implementation of the Merchant Buyer System and on the other side, through automation of tax collection processes under the TaxProMax platform as well as the adoption of technology solutions throughout administrative processes. The study synthesizes evidence of peer-reviewed articles, institutional publications, and international case studies …
