Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 216

Full Length Research Paper

Optimizing tax administration in Nigeria through digital transformation of a harmonized tax system

Muritala Awodun
  • Muritala Awodun
  • Business and Entrepreneurship, Centre for Enterprise and Human Capital Development, Crown-Hill University (now Ojaja University), Eiyenkorin, Kwara State, Nigeria.
  • Google Scholar
Olateju Somorin
  • Olateju Somorin
  • Taxation, Postgraduate School, Caleb University, Imota, Lagos State, Nigeria.
  • Google Scholar
Abiola Sanni
  • Abiola Sanni
  • Commercial and Tax Laws, Faculty of Law, University of Lagos, Akoka, Nigeria.
  • Google Scholar


  •  Received: 03 September 2024
  •  Accepted: 09 October 2024
  •  Published: 31 October 2024

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.