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Effect of Digitalized Infrastructure on Tax Revenue Collection Of the Nigeria Revenue Service

The rate at which the country experiences revenue shortfall has made her to restort to means to block tax revenue leakages, mismanagement and misappropriation of tax revenue collection to boost her revenue. This study arises to investigate how digitalised tax infrastructure affects tax revenue collection of Nigeria Revenue Service. The study specifically examined e-tax filing, e-tax clearance certification, and juxtaposing revenue before and after digitalization. A mixed methods research design was used. (primary and secondary data). The population was 4,668 FIRS staff, with a sample size of 3…

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    from https://iiardjournals.org/get/JAFM/VOL. 12 NO. 2 2026/EFFECT OF DIGITALISED INFRASTRUCTURE 278-290.pdf