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Artificial Intelligence and Tax Compliance in Nigeria: A Comprehensive Review of Digital Detection, Informal Economy Evasion, and Revenue Assurance

Purpose: This review examines how artificial intelligence can strengthen tax compliance, digital detection, informal economy monitoring, and revenue assurance in Nigeria. It focuses on the extent to which AI supported systems can improve taxpayer visibility, identify noncompliance, reduce revenue leakage, and support more effective tax administration. Research Method: A comprehensive review of literature and institutional evidence published between 2021 and 2026 was undertaken, with emphasis on Nigerian empirical studies, official sources, and relevant international comparative evidence. The r…

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SHA-256 591df6e0df09c57ca68fc83c41bbb82fe66845102de1993b161f31b6c91bf2ae
from https://iiardjournals.org/get/JAFM/VOL. 12 NO. 8 2026/ARTIFICIAL INTELLIGENCE AND TAX 108-129.pdf
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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT
Date	2026-09-03
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/10.56201/jafm.vol.12.no8.2026.p108.129
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7207675975`

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Artificial Intelligence and Tax Compliance in Nigeria: A Comprehensive Review of Digital Detection, Informal Economy Evasion, and Revenue Assurance. OpenAlex research, 2026. Vero Archive, record openalex:W7207675975.