References
Adebayo, A. A. & Idowu, A. B. (2020). E-taxation and revenue generation effectiveness in developing economy – A case of Nigeria. International Journal of Scientific & Engineering Research, 11(9). Adebowale, &Ogunsola. (2023) Electronic taxation and compliance among SME'S in Kogi State Publication of the Department of Accounting and Finance, Faculty of Management and Social Sciences, Kwara State University, Malete Vol. 4 No. 1, ISSN: 2735-960 Adefulu, A. Makinde ,G. O, Akinyosoye, O &Nwankwere, I.(2024) Tax Digitalisation and Revenue Tax Compliance: The Empirical Approach . International Journal of Entrepreneurial Development, Education and Science Research p-ISSN: 2360-901X | e-ISSN: 2360-9028. Vol. 8, No. 1 https://internationalpolicybrief.org/international- journal-of-entrepreneurial-development-education-and-science-research-volume-8- number-1/ Adegbie, F.F. & Akinyemi, O.O. (2020) Electronic payment system and revenue generation in Lagos state. , 6(1), 59-8 Ajala, M. O. O., &Adegbie, F. F. (2020). Effects of information technology on effective tax assessment in Nigeria, Journal of Accounting and Taxation, 12(4), 126-134. Ajuonu, A.U .,&Anizoba A. S.(2024) The effect of digital tax administration on Nigerian business environment: Evidence from Abia State . International Journal of Social Sciences and Management Research , Vol 10. No. 2 () IIARD – International Institute of Academic Research and Development .DOI: 10.56201/ijssmr.v10.no 2. pg83.98 Akinyemi, A. O., &Adejumo, T. (2018). Adoption of e-taxation services in Nigeria: An application of innovation diffusion theory. Journal of Accounting and Taxation, 10(7), 79-88 Akinyosoye, O., Adesoga, A., Olubisi, M. G., &Nwankwere, I. (2024). Tax digitalisation and revenue generation system: The empirical approach. International Journal of Accounting Research, 9(1), 19-24. Bassey, E., Mulligan, E., & Ojo, A. (2022). Designing digital tax ecosystems: A holistic approach. Government Information Quarterly, 39(4), 101729. https://doi.org/10.1016/j.giq.2022.101729 Edidiong, B. Emer, M. ,&Adegboyega ,OA (2022) conceptual framework for digital tax administration - A systematic review, Government information quarterly, science direct vol 39 , issue 4, https://doi.org/10.1016/j.giq.2022.101754 FIRS (2021). TaxPro-Max. Retrieved from https://www. rs.gov.ng/Tax-Pro-Max FIRS Establishment Act, 2007 as revised in 2022 Federal Inland Revenue Service . (2017, July 10). FIRS introduces six e-services platforms to ease tax administration. Federal Inland Revenue Service. https://www.firs.gov.ng Mas’ud, A.; Mohammed, S.D &Gimba, Y.A. (2023) Digitalization and Subnational Tax Administration in Nigeria, International Centre for tax development , ICTD Research in Brief 101, Brighton: Institute of Development Studies, DOI: 10.19088/ICTD.2023.. Nnubia, I. C., Okafor, G. O., Chukwunwike, O. D., Asogwa, O. S. and Ogan, R. J. (2020). Effect of ETaxation on Revenue Generation in Nigeria: A Pre-Post Analysis. Academy of Entrepreneurship Journal, 26(3), 1-19. Nwamgbebu, O.P., Oketa, C.U., Odom, A., Nwambe, C.O. & Nweke, U.E. (2019). Electronic tax system as a panacea for tax revenue leakages in Nigeria, African Journal of Politics and Administrative Studies, Vol. 12(1), 40-50 https://www.ajol.info Okoye, E. I., & Olayinka (2021) Effect of electronic taxation on revenue generation in Lagos Journal of Global Accounting, 7(1), 38-62. https://journals.unizik.edu.ng/joga/article/view/1205 Oladele, R., Aribaba, F. O., Adediran, R. A. & Babatunde, A. (2020). E-tax administration and tax compliance among corporate taxpayers in Nigeria. Accounting and taxation review, 4 (3), 93 - 101. Olaoye C.O., Opefolu F.O &Yunus , A. B.(2023) Electronic Taxation and Revenue on Internally Generated Revenue in Ekiti State, African Journal of Accounting and Financial Research ISSN: 2682-6690, Volume 6, Issue 4, 2023 (pp. 46-69) DOI : 10.52589/AJAFRTTMWQDMA Onuselogu, E. C., &Onuora, J. K. J. (2021). Effect of E-Tax Payment on Revenue Generation in Nigeria. International Journal of Innovative Finance and Economics Research, 9(2), 42-5 Rogers, E. M. (2003). Diffusion of innovations (5th ed.). Free Press. Salawu, M. K., Adigun, O. A., Lawal, Q. A., &Olaleye, J. A. (2024). Electronic Tax Filing System and Compliance among Small and Medium-Sized Enterprises in Lagos State, Nigeria. International Journal of Economics and Financial Issues, 15(1), 32–41. https://doi.org/10.32479/ijefi.17309 Sani, D. M., Baraatu, B. A., Yusuf, I. K., Mohammed , A., Nasiru, A.I., Ahmad, & A.H., Aliyu, A.,(2023) Digitalization of tax administration as emerging global best practices: An assessment digitalization of tax administration by states in Nigeria polac international journal of Economics and Management /Vol.9, No. 2 May 2023/ISSN online : 2756-4428 Print: 2465-70 Shehu, M .,H, Hamman, A., M. Yusuf . A, M., Jimoh, I., Mariyam ,A ., Umar S.,M ,Ahmed, S. Zainab S., Olakunle O. O., Sanni , M.K., & Muhammad A(2022)Tax pro max solutions; Tax administration; online; payment gateway and revenue generation. FIRS Journal of tax studies, careers and skills development departments Federal Inland Revenue Service, 15 Sakode Crescent Wuse zone 5 P.M.B 33, Garki- Abuja Nigeria. Siamand, H., Hatice, J., & Glenn P. J., (2024) 'Digital Transformation of Tax Administration and Compliance: A Systematic Literature Review on E-Invoicing and Prefilled Returns,' Development Discussion Papers 2023-14, JDI Executive Programs.Handle: RePEc:qed:dpaper:462 1 Sony. D ., Mulyani, S. ., Winarningsih, S. ., & Ghani, E. K. . (2023). Tax officers’ pe Strauss, A., Schutte, D., & Fawcett, P. (2021). Tax Administration in the Digital Age: TTax Administration in the Digital Age: The Need for Reform. https://doi.org/ RocketReach (2025). Federal Inland Revenue Service Management. Rocke