ISSN: 2225-8329
Open access
The objective of this study is to examine the Impact of Digitalization on Tax Administration in Adamawa State Board of Internal Revenue Yola-Nigeria. The study is a survey in the form of cross-sectional study in which data was collected through questionnaire administered to 187 respondents. Data collected was subjected to percentage analysis and hypotheses were tested using regression analysis at 0.05 level of significance. The result revealed that online tax filling has significant impact on tax administration (? = 0.110, t =0.908, p < 0.05). the study also revealed that online tax registration has positive impact on tax administration (? = 0.709, t = 0.872, p< 0.05), furthermore, it also revealed that online tax remittance has impact on tax administration (? = 0.224, t = 1.199, p< 0.05). The study therefore, recommends that the management of Adamawa state Board of Internal Revenue should organize training workshops for its taxpayers so that adoption rate of e-tax filing increases; government should improve the infrastructure that supports digitalization coverage across the state for electronic filing to be a success; System availability should be ensured by Adamawa state Board of Internal Revenue who should have its servers upgraded to be able to absorb pressure on e-traffic also government should benchmark their electronic filing services with those of states and countries that are developed in order to make it accessible and easier for tax remittance.
Abdullahi, I. M., & Ibrahim, A. L. (2024). Digital transformation and tax compliance in northern Nigeria: Challenges and prospects. Journal of Tax Administration, 15(2), 102–118.
Adebayo, A. A., & Durojaiye, M. A. (2021). The role of online remittance in tax administration efficiency: A case study of Nigeria. Journal of Accounting and Taxation, 13(2), 45–56.
Adebisi, J. F., & Gbegi, D. O. (2022). The role of digitalization in enhancing tax revenue in Nigeria. Nigerian Journal of Economic Studies, 9(4), 55–68.
Auyat, M. (2020). E-tax service system and its adoption at Uganda Revenue Authority. Interdisciplinary Journal of Contemporary Research in Business, 2(4), 36–39.
Ayodeji, O. E. (2014). Impact of ICT on tax administration in Nigeria. Computer Engineering and Intelligent Systems, 5(8), 26–29.
David, W. (2014). The impact of online tax system on tax compliance among small taxpayers in East of Nairobi tax district (Master’s thesis). University of Nairobi.
Deloitte. (2020). Information technology for tax administration. United States Agency for International Development Leadership in Public Financial Management.
Ferreira, P. (2018). An overview of the new tax return form and tax system. International Journal of Business and Management Invention, 2(3), 35–37.
Freeman, R. E. (2018). Managing for stakeholders. In T. Donaldson & P. Werhane (Eds.), Ethical issues in business: A philosophical approach (8th ed., pp. 39–53). Prentice Hall.
Hussein, R., Mohamed, N., Ahlan, A. R., Mahmud, M., & Aditiawarman, U. (2020). An integrated model on online tax adoption in Malaysia. International Journal of Asian Social Science, 3(2), 1–16.
Ibrahim, I. (2022). Factors underpinning usage behaviour of an electronic filing system: The case of Malaysian personal taxpayers. International Journal of Asian Social Science, 4(3), 1–21.
Jankeeparsad, R. W., Jankeeparsad, T. R., & Nienaber, G. (2021). Acceptance of the electronic method of filing tax returns by South African taxpayers: An exploratory study. Journal of Economic and Financial Sciences, 9(1), 120–136.
Kinsey, K. (1996). Taxpayer compliance and tax administration research. Journal of Public Administration Research and Theory.
Lukorito, G. M. (2022). Information security threats and e-government initiatives at the Kenya Revenue Authority (KRA). International Journal of Business, Humanities and Digitalization, 2(2), 7–9.
Mandola, V. (2020). Factors influencing the adoption and use of integrated tax management system by medium and small taxpayers in Nairobi Central Business District, Kenya. Interdisciplinary Journal of Contemporary Research in Business, 2(2), 12–15.
Nakiwala, A. (2020). Tax competencies, compliance costs and income tax compliance among SMEs in Uganda. International Journal of Business and Public Management, 1(2), 25–27.
Odongo, B. (2014). Impact of taxes on performance of small-scale business enterprises in Ntungamo Town Council. Journal of Economics and International Business Research, 3(4), 25–27.
Ogbonna, C., & Ebimobowei, A. (2023). Electronic tax systems and revenue performance in developing economies: Evidence from sub-Saharan Africa. African Economic Review, 18(3), 75–93.
Ogbonna, G. N., & Appah, E. (2022). Impact of tax reforms and economic growth of Nigeria: A time series analysis. Current Research Journal of Social Sciences, 4(1), 62–68.
Oseni, O. I., Ojo, O. F., & Adebayo, K. (2019). Digital tax registration as a tool for enhancing tax compliance in developing countries. Journal of Finance and Taxation, 11(1), 65–77.
Thivya, B. M., & Mathiraj, S. P. (2023). Impact of e-filing of tax returns on tax revenue. International Journal of Advanced Science and Digitalization, 29(1), 1157–1161.
Turner, J., & Apelt, C. (2021). Online tax compliance systems and taxpayer behaviour. Journal of Public Finance and Administration.
Umaru, A. F., Nasiru, M., & Yusuf, S. K. (2022). Information technology and tax administration in Adamawa State Board of Internal Revenue, Yola-Nigeria. Dutse Journal of Economics and Development Studies (DUJEDS), 7(1), 14–22.
World Bank. (2021). World development report 2021: Digital dividends. World Bank.
Saidu, S. A., & Mauda, A. B. (2026). Impact of Digitalization on Tax Administration in Adamawa State Board of Internal Revenue Yola-Nigeria. International Journal of Academic Research in Accounting, Finance and Management Sciences, 16(1), 344–357.
Copyright: © 2026 The Author(s)
Published by HRMARS (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode