Tax Policy Implementation, Information Technology, and Performance of the State Internal Revenue Service (SIRS) in Southwest Nigeria

Yusuf Alabi Olumoh, Mubaraq Sanni and Mustapha Abdulrasaq
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Yusuf Alabi Olumoh: Department of Accounting, Finance and Taxation Kwara State University, Malete, Nigeria
Mubaraq Sanni: Department of Accounting, Finance and Taxation Kwara State University, Malete, Nigeria
Mustapha Abdulrasaq: Department of Accounting, Finance and Taxation Kwara State University, Malete, Nigeria

Lead City Journal of the Social Sciences (LCJSS), 2025, vol. 10, issue 3, 153-180

Abstract: Over the years, the implementation of tax policy in emerging economies, including Nigeria, has faced challenges such as frequent changes in tax laws, inadequate enforcement, and a lack of consistency. Information technology adoption has been hindered by inadequate infrastructure, low digital literacy, and resistance to technological change within the State Internal Revenue Service (SIRS). These challenges have consistently impacted on the efficiency and performance of SIRS in achieving effective tax administration and revenue collection. In view of this, this paper investigates the effects of tax policy implementation and information technology (IT) on the performance of the State Internal Revenue Service (SIRS) in Nigeria. Furthermore, the study explores the moderating role of IT in enhancing the relationship between tax policy implementation and SIRS performance. The study employed a sectional survey research design, and the population consisted of 8,771 stakeholders, with a sample size of 383 senior employees of SIRS in Southwest Nigeria, using a stratified sampling technique. Primary data was collected using structured questionnaires administered to the target respondents. The study adopts Partial Least Squares Structural Equation Modelling (PLS-SEM) using the PLS basic algorithm to analyze the data. The findings indicate that both tax policy implementation and IT adoption have a significant influence on the performance of SIRS. Additionally, IT has no significant moderating effect on the relationship between tax policy implementation and SIRS performance. The study recommended that SIRS enhance tax policy implementation and IT adoption to improve operational performance. Policymakers should prioritize clear regulations and effective enforcement to maximize the benefits of tax policy reforms

Keywords: Tax Policy Implementation; Information Technology; PLS-SEM; Performance; SIRS (search for similar items in EconPapers)
Date: 2025
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