DIGITAL TRANSFORMATION IN TAXATION AND TAX EVASION IN NIGERIA: INSIGHTS FROM KWARA STATE.
Loading...
Date
2025-03
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
INTERNATIONAL JOURNAL OF MANAGEMENT AND DEVELOPMENT STUDIES (IJMDS), DEPARTMENT OF BUSINESS ADMINISTRATION, FACULTY OF MANAGEMENT SCIENCES, EKITI STATE UNIVERSITY, ADO EKITI, NIGERIA
Abstract
This study examined the impact of digital transformation on tax evasion in Kwara State, Nigeria, focusing
on electronic identification and clearance certificates. The study employed a cross-sectional survey
design, gathering primary data from a sample of 499 stakeholders. This sample included 138 senior
management staff and 361 active taxpayers, with structured questionnaires administered to the target
respondents. The PLS-SEM was utilized for the analysis of data. Results showed that both the electronic
tax identification and electronic tax clearance certification positively and significantly impact tax evasion
in Kwarathes State. The study concluded that digital transformation effectively and efficiently improves
tax revenue performance and reduces tax evasion in Nigeria. The study recommended that the
government should continue to invest and focus on technological integration and taxpayer education to
strengthen tax systems in Kwara State.
Description
This study examined the impact of digital transformation on tax evasion in Kwara State, Nigeria, focusing
on electronic identification and clearance certificates. The study employed a cross-sectional survey
design, gathering primary data from a sample of 499 stakeholders. This sample included 138 senior
management staff and 361 active taxpayers, with structured questionnaires administered to the target
respondents. The PLS-SEM was utilized for the analysis of data. Results showed that both the electronic
tax identification and electronic tax clearance certification positively and significantly impact tax evasion
in Kwarathes State. The study concluded that digital transformation effectively and efficiently improves
tax revenue performance and reduces tax evasion in Nigeria. The study recommended that the
government should continue to invest and focus on technological integration and taxpayer education to
strengthen tax systems in Kwara State.
Keywords
Citation
Olumoh, Y. A. (2025). DIGITAL TRANSFORMATION IN TAXATION AND TAX EVASION IN NIGERIA: INSIGHTS FROM KWARA STATE. Nigerian Journal of Banking and Financial Issues (NJBFI), 11(1), 27-39. https://doi.org/10.5281/zenodo.15174091