The Digital tax administration in Nigeria: An empirical assessment of the new national e-invoicing regime
Keywords:
Digital Tax Administration, E-Invoicing, System Integration and Invoice AutomationAbstract
This study examined Digital Tax Administration in Nigeria; an Empirical Assessment of the new National E-Invoicing regime. The study was motivated by the growing adoption of digital technologies by tax authorities to enhance taxpayer compliance, revenue assurance, transparency, and administrative efficiency. Specifically, it assessed the effects of System Integration (SI) on Taxpayer Compliance (TC) and Invoice Automation (IA) on Tax Revenue Assurance (TRA) in Nigeria. A quantitative approach and survey research design were adopted. Data were collected through a structured questionnaire administered to respondents knowledgeable in taxation and analyzed using descriptive and inferential statistics. Simple linear regression was used to test the hypotheses at a 5% significance level, with emphasis on the regression coefficient, coefficient of determination, t-statistic, and F-statistic. The findings showed that System Integration significantly and positively affects Taxpayer Compliance, while Invoice Automation significantly and positively influences Tax Revenue Assurance in Nigeria. The study concludes that digital invoicing can strengthen tax administration through improved compliance and revenue assurance. It recommends that the Nigeria Revenue Service (NRS) deploy advanced analytical tools for risk-based audits and detection of unusual transactions and invoice discrepancies.
References
Adefulu A.; Makinde G.O; Akinyosoye O. & Nwankwere, I. (2024). Tax digitalization and Revenue Tax Compliance: The Empirical Approach. International Journal of Entrepreneurial Development Education and Science Research 8(1)
Adekoya, O (2026). Nigeria’s E-Invoicing Rollout: Implications for Cross-Border VAT and Global Compliance Trends. wts-global.cpm
Amaefule C.S (2012) et al, "The Efficacy of E-Taxation as a Strategic Tool for National Economic Development. National Journal of Banking and Finance 113.
Appah, E. (2004). Principles and Practice of Nigerian Taxation, Port Harcourt: Ezevin Mint Printers and Publishers.
Aguolu, O. (2004). Taxation and Tax Management in Nigeria. Enugu Meridian Associates Publishers, Enugu.
Agyei-Ababio, N., Ansong, E., & Kudjo, P. (2023). Examining Information Technology solutions used in revenue mobilization in an emerging digital economy. Wisconsin Journal of Arts and Sciences, 5(1). 14–35
Arya, M (2012)"E-Taxation: State & Perspective" cited in H.I. Adebowale, "E-Taxation in Nigeria: Issues and Challenges" 1 T.L.J.N. 160, 162
AU Convention on Cyber Security and Personal Data Protection art.8.
AU Convention on Cyber Security and Personal Data Protection arts 11–12.
AU Convention on Cyber Security and Personal Data Protection art.9.1.
AU Convention on Cyber Security and Personal Data Protection, Preamble.
Audu, S. I., & Ishola, K. (2021). Digital Economy and Tax Administration in Nigeria. 9.10.11216/gsj.2021.09.54166.
Bellon, M., Dabla-Norris, E., Khalid, S., & Lime, F. (2022). Digitalization to improve Tax Compliance: Evidence from VAT E-Invoicing in Peru. Journal of Public Economic, Volume 210, June, 2022-104461, https://doi.org/10.1016/j.jpubeco.2022.104661
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.2307/249008
Edori, D. S. (2023). Electronic Tax Services and the Ease of Tax Compliance in Nigeria. Journal of Accounting and Financial Management, 9(9), 212–228. DOI: 10.56201/jafm.v9.no9.2023.pg212.228.
Federal Republic of Nigeria Official Gazette. (2025). Nigeria Tax Administration Act, 2025, No. 117, Lagos 26th June, 2025, Vol. 112. Printed and Published by the Federal Government Printer, Lagos, Nigeria FGP 29/72025
Gaiya, B., Ononugbo-Ikenna, A.A. & Ajala, K. (2016). Non-Oil Revenue Buoyancy and Elasticity: Implications for revenue generation in Nigeria, CBN Economic and Financial Review. 54(1), 71-99.
Golit, P. D. (2008). Appraising Nigeria's Tax Effort: A Comparative Econometric Analysis. CBN Economic and Financial Review, 46(1), 69-103.
Government of Canada (2017), Tax Assured and Tax Gap for the Federal Personal Income Tax System http://www.canada.ca/en/revenue-agency/corporate/about-canada-revenue- agency-cra/tax-canada-a-conceptual-study.html, http://www.cra-arc.gc.ca/gncy/stmtng- nlyzng-tx-gp/stmntg-nlyzng-tx-gp-eng.html
Irefe-Esema, J., & Akinmade, B. (2020). Automation and Tax Compliance: Empirical Evidence from Nigeria. American Journal of Theoretical and Applied Business.
Johnson, M. (2005). Overview of Electronic Payment Systems In Nigeria: Strategic And Technical Issues. Bullion, a publication of the Central Bank of Nigeria, Volume 29 No. 2, April- June, 2005
Kotsogiannis, C., Salvadori, L., Karangwa, J., & Murasi, I.(2025). E-Invoicing, Tax Audits and VAT Compliance. Journal of Development Economics, Volume 172, Jan 2025, 103403. https://doi.org/10.106/j.jdeveco.2024.103403
Lambon J.I (2023). The Effect of Digitalization on Tax Revenue Mobilization in Sub-Saharan Africa. International journal of economics, commerce, and management 11(2)
Mascagni, G., Mengistu, A., & Woldeyes, F. (2020). Why information technology is constrained in tackling tax noncompliance in developing countries. Accounting Research Journal, 33(2), 307–322.
Mpofu F.Y (2022). Sustainable Mobilization of Tax Revenues to Enhance Economic Growth in Sub-Saharan Africa: Challenges, opportunities and possibilities of reform. International journal of research in business and social sciences 11(9)
Nigeria Tax Act, 2025. Nigeria Tax Act, 2025 — Nigeria Revenue Service
Nwolu, P.G., Akani, N., & Ironkwe, U. (2024). Digital Technologies and Tax Revenue in Nigeria. Gph-international Journal of Business Management, 07(06), 223–235. https://doi.org/10.5281/zenodo.13221206
OECD (2025), Tax Administration 2025: Comparative Information on OECD and other Advanced and Emerging Economies, OECD Publishing, Paris, https://doi.org/10.1787/cc015ce8-en.
OECD. (2024). Consumption Tax Trends 2024: VAT/GST and Excise, Core Design Features and Trends. OECD Publishing, Paris.
OECD (2023), Tax Administration, Comparative Information on OECD and other Advanced and Emerging Economies, OECD Publishing, Paris. https://doi.org/10.1787/900b6382-en
OECD (2022), Tax Administration 3.0 and Electronic Invoicing: Initial Findings, OECD Forum on Tax Administration, OECD Publishing, Paris, https://doi.org/10.1787/2ffc88ed-en.
OECD, (2008). Monitoring Taxpayers’ Compliance: A Practical Guide Based on Revenue Body Experience. Forum on Tax Administration: Compliance Sub-Group Final Report, Centre for Tax Policy and Administration
Onyiah, I. A., Ugwoke, R. O and Nwangwu, C. E (2024), Effects of Tax Revenue and External Debt on Economic Growth in Nigeria. Innovations 77 (06), 2590-2608, 2014
Tornatzky, L. G., & Fleischer, M. (1990). The Processes of Technological Innovation. Lexington Books.
Unuigbokhai, O. A., Rilwani, A., & Unuigbokhai, A. B. (2023). E-Tax Payment and Revenue Generation in Nigeria: A Survey of Literature. African Journal of Management and Business Research, 9(1), 20–33. Retrieved from https://publications.afropolitanjournals.com/index.php/ajmbr/article/view/321-
Published
How to Cite
Issue
Section
Copyright (c) 2026 Ifeanyichukwu Arthur Onyiah, Abani, Chinenye Angela, Ezeani, Chukwudi Chukwugaeme, Joy Dakoru Uche, Henry Idoko Uche
This work is licensed under a Creative Commons Attribution 4.0 International License.
Allows users to: distribute and copy the article; create extracts, abstracts, and other revised versions, adaptations or derivative works of or from an article (such as a translation); include in a collective work (such as an anthology); and text or data mine the article. These uses are permitted even for commercial purposes, provided the user: gives appropriate credit to the author(s) (with a link to the formal publication through the relevant URL ID); includes a link to the license; indicates if changes were made; and does not represent the author(s) as endorsing the adaptation of the article or modify the article in such a way as to damage the authors' honor or reputation. CC BY
