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ABSTRACT
The aim of this research is to scrutinize the relationship between digitalization, tax administration and how it generates revenue in Nigeria. This study reviewed works of several authors. To guide the study, four hypotheses were raised which are outlined thus: There is no significant relationship between digitalization and the assessment, collection and administration of taxes in Nigeria. There is no significant relationship between digitalization and historical inefficiencies in Nigeria's tax system. Digitalization does not significantly affect taxing intangible products and online transactions in Nigeria. There is no significant opportunity in digitalizing taxation in Nigeria.
The instrument used to gather data for this study is the questionnaire. Regression analysis was used for the analysis of the data with the aid of Statistical Package for Social Sciences version 22 in the filled questionnaires in order to know the relative forte of response to each item on the questionnaire.
The findings from the study include:There has been beneficial effects of digitalization on various aspects of taxation in Nigeria, that digitalization initiatives have addressed historical inefficiencies in Nigeria's tax system, that digitalization presents significant challenges in taxing intangible products and online transactions in Nigeria and that digitalizing taxation in Nigeria presents substantial opportunities for the country's economic advancement. This study recommends that government should leverage on digitalizing tax and creating tax awareness through digitalization of the tax administration in Nigeria and also use mediums that could effectively make the public aware of tax. Tax authorities should do more of its administration electronically as already adopted by some states to ease the administration process. One thing that is constant is change, so as much as required, tax laws and policies should be reviewed over time to meet with present day standards and economic standing.
