DIGITALIZATION OF TAX ADMINISTRATION AND PERFORMANCE OF KWARA STATE INTERNAL REVENUE SERVICE

Yusuf Alabi Olumoh () and Sanni Mubaraq ()
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Yusuf Alabi Olumoh: Department of Accounting and Finance, Postal: Kwara State University Malete, Nigeria, https://journal.citn.org/
Sanni Mubaraq: Department of Accounting and Finance, Postal: Kwara State University Malete, Nigeria, https://journal.citn.org/

Journal of Taxation and Economic Development, 2022, vol. 21, issue 2, 45-61

Abstract: The 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 systems resulting in tax evasion, corruption, leakages, and tax fraud. This study, therefore, investigated the impact of digitalization of tax administration on the 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 influences the performance of KW-IRS), and (ii) determine the impact e-tax payment on the performance of KW- IRS. This study employed a quantitative cross-sectional survey research design and used a random sampling technique to select 292 respondents from both the demand and supply sides. The study employed PLS-SEM technique for quantitative data analysis. Findings revealed that: (i) e-tax registration has significant positive influence on revenue performance (B= 0.198, = 0.660, p=

Keywords: digitalization; e-tax payment; e-tax registration; performance; tax administration (search for similar items in EconPapers)
JEL-codes: H20 H27 H29 (search for similar items in EconPapers)
Date: 2022
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