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

Ajuonu Anulika Uche, Prof Emeka- Nwokeji.N., Prof Agubata. N.S

Abstract

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 adoption of digital tax systems, indicating that digitalization has improved efficiency, broadened participation, and reduced manual inefficiencies in revenue administration. The study recommends that Government should partner with fintech and mobile network companies to ease network issues and strengthen payments while e- registration should be simplified with NIN and BVN so as to be easy for tax payers

Keywords

E-tax PaymentE- registrationDigitalized Tax InfrastructureTax Revenue CollectionFederal Inland Revenue .

References

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