Abstract
The fourth industrial revolution of the developing nations seem to be anchored on digitalization of processes, hence the need to ensure effective methods of collecting government revenue to ensure maximum provision of goods and services for the citizenry. This study examined the imperativeness of digitalization in tax administration in Nigeria. The study employed quantitative research method and ex-post facto research design. The study covered a period from 2010 to 2021 which sums up to twelve years. Data on the independent variable, being digitalization (proxy by ICT) was sourced from secondary materials and was analysed with linear regression linking it to the dependent variable (proxy by tax revenue and tax evasion). The result of the analysis reveals the adjusted R square as -0.028 and a computed p-value of 0.406 which indicates that ICT has no significant low adverse effect on tax revenue in Nigeria. It also reveals the adjusted R square of 0.38 and the computed pvalue of 0.061 in respect of the second hypothesis which indicates that ICT has no significant low positive effect on the level of tax evasion in Nigeria. It is therefore concluded that digital economy does not have a significant effect on tax administration in Nigeria. It is recommended from the study that laws and processes be set in place to ensure that the tax authorities across all levels in the state are not left behind in the transition to the digital economy.
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