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ARTIFICIAL INTELLIGENCE, DIGITALIZATION INVESTMENT AND TAX REVENUE YIELD IN NIGERIA

The prevailing scenario in Nigeria’s tax system reveals an intricate web of challenges such as manual processes, bureaucratic bottlenecks, and inconsistent data management which contribute to revenue leakages and tax evasion. The study evaluated the effect of disruptive technology on tax revenue yield proxy with tax collection efficiency (TCE) and tax gap ratio (TGR), while exploring the moderating effect of digitalization investment in Nigeria. Survey research design was adopted. The population comprised 14,219 tax officers of the State Internal Revenue Services (SIRS) in the six geopolitical…

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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	KASU Journal of Accounting Research and Practice
Date	2026-06-01
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.2026.cc6bambf
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7214540794`

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ARTIFICIAL INTELLIGENCE, DIGITALIZATION INVESTMENT AND TAX REVENUE YIELD IN NIGERIA. OpenAlex research, 2026. Vero Archive, record openalex:W7214540794.