Digitalization of Tax Administration and Performance of State Internal Revenue Service

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dc.contributor.authorOlumoh, Yusuf Alabi & Sanni, Mubaraq
dc.date.accessioned2024-07-12T10:01:24Z
dc.date.available2024-07-12T10:01:24Z
dc.date.issued2022-09
dc.descriptionThe paper discusses the transformative impact of digitalization on tax administration, particularly in developing countries like Nigeria, focusing on the Kwara State Internal Revenue Service (KW-IRS). It highlights the challenges posed by manual tax systems, including tax evasion, corruption, and inefficiencies. Based on these findings, the study recommends scaling up digital tools across all tax streams and implementing robust electronic tax auditing to monitor taxpayer payment patterns effectively. This approach aims to further enhance revenue generation and combat issues associated with traditional manual tax systems.
dc.description.abstractThe growing investment in new information technologies has greatly promoted the digitalization of tax administration across the world. However, over the years, developing countries such as Nigeria have been confronted with the challenges of mobilization of tax revenue due to primitive manual tax administration system resulting into tax evasion, corruption, leakages and tax fraud. This study, therefore investigated the impact of digitalization of tax administration on performance of Kwara State Internal Revenue Service (KW-IRS). The specific objectives of this study were to: (i) examine the extent to which e-tax registration influence performance of KW-IRS), and (ii) determine the impact e-tax payment on performance of KW-IRS. This study employed a quantitative cross-sectional survey research design and used random sampling technique to select 292 respondents from both demand and supply side. The study employed PLS-SEM technique for quantitative data analysis. Findings revealed that: (i) e-tax registration has significant positive influence on revenue performance (β= 0.198, = 0.660, p= < 0.05, (ii) e-tax payment has significant positive impact on revenue performance (β = 0.249, t = 2.655, p = < 0.05) implying that e-tax registration and e-tax payment have significantly improved revenue performance. Based on findings, this study therefore recommended that KW-IRS should further scale up the use of digital tools in all tax streams as well as a robust electronic tax audit so as to tract the payment pattern of taxpayers.
dc.description.sponsorshipThis research work did not receive any specific grant or sponsor from funding agencies in the public or not-for-profit sectors.
dc.identifier.citationAlabi Olumoh, Y., & Mubaraq, S. (2022). Digitalization Of Tax Administration And Performance Of Kwara State Internal Revenue Service. Journal of Taxation and Economic Development, 21(2), 45-61.
dc.identifier.issn1118-6017
dc.identifier.urihttps://kwasuspace.kwasu.edu.ng/handle/123456789/1523
dc.language.isoen
dc.publisherChartered Institute of Taxation of Nigeria
dc.titleDigitalization of Tax Administration and Performance of State Internal Revenue Service
dc.typeArticle
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