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Digital Revenue Governance and Subnational Fiscal Autonomy: A Mediated Principal–Agent Analysis of Federated Tax Digitisation

This study investigated the impact of Digital Revenue Governance on Subnational Fiscal Autonomy within a federated fiscal system and modelled the institutional mechanism through which this relationship operated. A quasi-experimental design was employed using state-level monthly panel data from Nigeria’s 2025 digital tax reforms. The analysis applied difference-in-differences, event-study, instrumental-variable, and sequential mediation techniques to establish causal and transmission effects. The findings indicated that Digital Revenue Governance did not exert a direct effect on fiscal autonomy…

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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	European Journal of Accounting Auditing and Finance Research
Date	2026-01-01
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/10.37745/ejaafr.2013/vol14n26585
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7154704505`

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Digital Revenue Governance and Subnational Fiscal Autonomy: A Mediated Principal–Agent Analysis of Federated Tax Digitisation. OpenAlex research, 2026. Vero Archive, record openalex:W7154704505.