DIGITAL TRANSFORMATION IN TAXATION AND TAX EVASION IN NIGERIA: INSIGHTS FROM KWARA STATE.

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dc.contributor.authorOlumoh, Yusuf Alabi
dc.date.accessioned2025-04-10T14:24:53Z
dc.date.available2025-04-10T14:24:53Z
dc.date.issued2025-03
dc.descriptionThis 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.
dc.description.abstractThis 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.
dc.description.sponsorshipSelf-sponsored
dc.identifier.citationOlumoh, 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
dc.identifier.issn2536-5991
dc.identifier.urihttps://kwasuspace.kwasu.edu.ng/handle/123456789/5015
dc.language.isoen
dc.publisherINTERNATIONAL JOURNAL OF MANAGEMENT AND DEVELOPMENT STUDIES (IJMDS), DEPARTMENT OF BUSINESS ADMINISTRATION, FACULTY OF MANAGEMENT SCIENCES, EKITI STATE UNIVERSITY, ADO EKITI, NIGERIA
dc.relation.ispartofseries11; 1
dc.titleDIGITAL TRANSFORMATION IN TAXATION AND TAX EVASION IN NIGERIA: INSIGHTS FROM KWARA STATE.
dc.typeArticle
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