ABSTRACT

This study investigates the role of technology in improving tax administration in Nigeria. The successful implementation of technological solutions in tax administration is hindered by three key challenges: cybersecurity threats that compromise data and disrupt systems, inadequate infrastructure that limits access and efficiency, and low digital literacy among taxpayers and tax officials that creates barriers to adoption and effective use.

This study uses both quantitative and qualitative research techniques. To integrate insights from tax authorities and technology specialists, the questionnaire data was analyzed using a two-pronged approach. Descriptive statistics, including means, percentages, and standard deviations, provided an overview of the quantitative data. Additionally, inferential statistics, such as regression analysis, were employed to examine the impact of technology tools on key tax administration outcomes.

The findings of this study showed that technology is a game-changer for tax administration in Nigeria, driving efficiency, transparency, and compliance. By leveraging digital innovations like e-filing, automated tax payments, and data analytics, Nigeria has significantly improved tax administration, reducing errors, boosting revenue, and curbing tax evasion

Conclusively, the result of the analysis carried out revealed that technology has a significant effect in improving tax administration in Nigeria. The study recommends that to bolster tax administration, the government should prioritize investments in cutting-edge technological infrastructure, including robust internet connectivity and cloud-based systems. Additionally, comprehensive training programs should be implemented for tax officials and taxpayers to ensure seamless adoption and utilization of digital tax platforms, thereby fostering compliance and minimizing technological hurdles

Keywords: Technology, Tax administration, Electronic tax clearance certificate, Integrated tax administration