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Digitalization of Tax Administration and Its Impact on Revenue Collection by The Federal Inland Revenue Service of Nigeria

This study examines the impact of Digitalisation of Tax Administration on Tax Revenue Collection by the Federal Inland Revenue Service in Nigeria, focusing on e-tax payment, e- registration, as well as revenue performance before and after digitalization. Using a mixed methods approach with survey data from Federal Inland Revenue Service staff and secondary revenue data spanning 2001–2024, the findings revealed that e-tax registration significantly enhance tax revenue, while e-tax payment show positive but non-significant effects. Overall, tax revenue increased substantially following the adopt…

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from https://iiardjournals.org/get/JAFM/VOL. 12 NO. 2 2026/Digitalisation of Tax Administration and Its 1-13.pdf
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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT
Date	2026-09-18
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.no2.2026.pg1.13
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7213533610`

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Digitalization of Tax Administration and Its Impact on Revenue Collection by The Federal Inland Revenue Service of Nigeria. OpenAlex research, 2026. Vero Archive, record openalex:W7213533610.