International records / OpenAlex research

Digital Transformation of Nigerian Tax Administration and Tax Revenue Performance

The study evaluated the effect of digital transformation of Nigerian tax administration on tax revenue performance. The objectives were to access the effect of digital transformation in Value Added Tax (VAT), Company Income Tax (CIT), and Customs and Excise Duties administration on tax revenue performance as measured by contribution of tax to Gross Domestic Product (tax-to-GDP ratio). The study adopted an ex-post facto research design using annual time series data for the period 2005 to 2024. The study employed Ordinary Least Square (OLS) regression technique to determine the relationship betw…