International records / OpenAlex research

Effect of Tax Administration Digitalization on Revenue Generation of Oyo State Internal Revenue Service (OYSIRS)

This study examined the effect of tax administration digitalization on revenue generation in the Oyo State Internal Revenue Service (OYSIRS). The study was motivated by the importance of internally generated revenue to fiscal sustainability at the sub-national level in Nigeria and the persistent challenges associated with manual and paper-based tax administration processes. These challenges have often resulted in limited transparency, administrative inefficiencies, and revenue leakages. Although digital technologies have increasingly been introduced into tax administration, there remains limit…