Full Length Research Paper
Abstract
Taxation is a major component of government revenue globally, used not only for public services but also to influence various economic activities. With advancements in digital technology, tax administration is increasingly leveraging technology to modernize and improve the tax system. This paper reviews the implications of digitalization on tax administration, aiming to optimize revenue collection within a harmonized tax system. Using a multi-method approach, the study reveals the necessary policy changes to address inherent challenges and achieve desired outcomes. The results indicate that technology can help harmonize tax processes, improve efficiency, and increase revenue generation. The paper, therefore, advocates for strategic investment in relevant technology and collaboration among government agencies and stakeholders to achieve optimal tax administration in Nigeria.
Key words: Digital transformation, tax administration, harmonization, technology integration, policy implications.
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