ABSTRACT

The adoption of technology and innovation in Nigeria’s tax administration aimed to improve tax collection effectiveness, but the expected outcomes have not been fully achieved. While digital platforms, automated filing systems, and electronic payments have made tax processes more accessible and user-friendly, challenges remain that limit their overall impact. This study examined the influence of technology and innovation on tax administration in Nigeria. Employing a descriptive survey method and using a questionnaire for data collection. The study considered tax administration in Nigeria as the dependent variable, while digital record-keeping, automated tax filing systems, online tax payment platforms, and data analytics tools served as independent variables. Simple Regression was conducted to test the relationships between these variables. The findings revealed that digital record-keeping, automated tax filing systems, online tax payment platforms, and data analytics tools significantly influence tax administration in Nigeria. It is recommended that digital record-keeping systems be strengthened to ensure accurate and efficient documentation of tax records. Additionally, expanding the use of automated tax filing systems and online tax payment platforms will enhance accessibility and security, encouraging more taxpayers to adopt digital payment methods. In conclusion, the adoption of digital record-keeping has significantly improved the accuracy, security, and accessibility of tax-related information, reducing errors and fraud. This advancement enables tax authorities to maintain reliable records, track taxpayer activities more effectively, and minimize administrative inefficiencies that could hinder revenue collection. Automated tax filing systems have also emerged as a critical factor in enhancing tax compliance and administrative efficiency.