Abstract

The Federal Inland Revenue Service (FIRS) plays a pivotal role in Nigeria's fiscal landscape, responsible for collecting revenue through various taxes, including income tax, value-added tax (VAT), and corporate tax, among others. Historically, tax administration in Nigeria was marked by inefficiencies, corruption, and a lack of transparency. However, the adoption of egovernance as an important tool used in the delivery of government services to the people by leveraging It is based on this, that this study explores the application of e-governance in the Federal Inland Revenue. The study was a documentary research. Some challenges uncovered by the research include the digital divide, inadequate technology infrastructure, lack of digital literacy, cyber security threats, organizational culture, and lack of enabling legislation were discovered. In conclusion, the application of e-governance in the Federal Inland Revenue Service of Nigeria has revolutionized the nation's tax administration. It has enhanced efficiency, transparency, and revenue collection while improving taxpayer satisfaction. As Nigeria continues its journey toward digital transformation, e-governance in the FIRS stands as a testament to the positive impact of technology on governance. The paper, therefore, recommends that the government should improve internet infrastructure and access and that digital literacy programmes should be promoted to ensure the sustainability and inclusivity of e-governance initiatives .

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