DIGITALIZATION ON NIGERIAS REVENUE GENERATION GOVERNANCE AND SUSTAINABLE DEVELOPMENT A STUDY OF THE FEDERAL INLAND REVENUE SERVICE LOKOJA
ABSTRACT
The study examine digitalization on Nigeria's revenue generation, governance, and
sustainable development: A Study of the Federal Inland Revenue Service Lokoja. Nigeria, a
country rich in both natural resources and human capital, has faced persistent challenges in
effectively harnessing its potential due to several issues such as revenue generation leakages,
irresponsible expenditure. The specific objectives of this study were to examine the effect of
e-payment on sustainable development in Nigeria and to evaluate the relationship between eregistration and sustainable development in Nigeria. The population of this study consists of
53 employees of the Federal Inland Revenue services, Lokoja branch. A descriptive survey
method was used for this study. The returned questionnaires were analyzed using multiple
linear regression. The study found that electronic tax payment has a positive (.520) and
statistically significant relationship (.002) with sustainable development. The study also
revealed that electronic tax registration has a positive (.432) and statistically significant
(0.08) relationship with sustainable development. The study concludes that there is
significant relationship between digitalization on Nigeria's Revenue Generation,
Governance, and Sustainable Development of Nigeria. The study recommended for the
encouragement and promotion of widespread adoption of electronic tax payment systems
platforms across government institutions to enhance sustainable development in Nigeria. It
was also recommended an awareness campaign and training programs be conducted to
educate government officials and stakeholders about the benefits e- tax registration in
improving sustainable development in Nigeria
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JBMIC PORTAL SYSTEM
Contri. 3+
key Words: Digitalization, E- tax payment, E- tax registration, governance, sustainable
development, Revenue systems
Volume/Issue/Year: Vol. 2(1), 1999
Key Contributors: Okpanachi Andrew Ugbede; Adejoh Joseph Ataja & Edah Friday John