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dc.contributor.authorMasud, Abdulsalam
dc.contributor.authorMohammed, Sani Damamisau
dc.contributor.authorGimba, Yusuf Abdu
dc.identifier.citationMas’ud, A.; Mohammed, S.D and Gimba, Y.A. (2023) Digitalisation and Subnational Tax Administration in Nigeria, ICTD Research in Brief 101, Brighton: Institute of Development Studies, DOI: 10.19088/ICTD.2023.050en
dc.description.abstractThere has recently been an expansion in the use of digital financial services and digital IDs by tax authorities. However, the extent to which such technologies are being adopted and data from them used strategically to improve tax administration has been little explored, especially as regards subnational tax administrations. This study investigates the extent of the adoption and strategic usage of data from e-tax systems and digital IDs by state internal revenue services (SIRSs) in Nigeria. It analyses whether IT adoption correlates with tax performance among these authorities. It highlights the need for SIRSs to improve their adoption and strategic use of data from e-tax systems and digital IDs and finds that lessons could be learned from the Federal Inland Revenue Service (FIRS). The study’s uniqueness lies in its focus on the supply side of technology in tax administration within decentralised tax administration jurisdictions. Primary data was collected through qualitative interviews and evaluated using thematic analysis; secondary data on internally generated revenue (IGR) was also used. This is a Summary of African Tax Administration Paper 29.en
dc.description.sponsorshipBill & Melinda Gates Foundationen
dc.publisherInstitute of Development Studiesen
dc.relation.ispartofseriesICTD Research in Brief;101
dc.titleDigitalisation and Subnational Tax Administration in Nigeriaen
dc.typeSeries paper (non-IDS)en
dc.rights.holder© Institute of Development Studies 2023en
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectInternational Centre for Tax and Development (ICTD)en

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