Editorial Board


Professor Rafiu Oyesola Salawu

Department of Management & Accounting, Faculty of Administration, Obafemi Awolowo University, Ile-Ife

Managing Editor

Professor Godwin Emmanuel Oyedokun

Department of Management & Accounting, Lead City University, Ibadan, Nigeria

Editorial Board Secretary

Mary-Fidelis Chidoziem Abiahu

Director, Research and Professional Standard, Chartered Institute of Taxation of Nigeria

Editorial Board Members

Professor Chinedum Nathaniel Nwezeaku

Federal University of Technology, Owerri

Professor John Adeoti

Nigeria Institute of Social and Economic Research (NISER), Ibadan

Professor Uche Jack-Osimiri

Faculty of Law, River State University, Port Harcourt

Professor Aruwa Suleiman Akwu-Odo Salihu

Nasarawa State University, Keffi Nasarawa State Nigeria

Dr. Eiya Ofiafoh Ofiafoh (Associate Professor)

Department of Accounting, University of Benin, Benin City, Nigeria

Dr. Stephen Chukwuemeka Mark Abani

MCSA Worldwide Projects Limited, Abuja, Nigeria

Dr. Kenny Adedapo Soyemi

Department of Accounting, Olabisi Onabanjo University, Ago Iwoye, Ogun State, Nigeria

Professor Joseph Uchenna Uwaleke

Department of Banking & Finance, Nasarawa State University, Keffi Nasarawa State, Nigeria

Barrister Chukwuemeka Eze

Faculty of Law, Nasarawa State University, Keffi Nasarawa State, Nigeria

Mr. Simon Nwanmaghyi Kato

Federal Inland Revenue Service, Chairman’s Office, Abuja, Nigeria

Issue 2, September 2022




Alabi Olumoh YUSUF and Mubaraq SANNI


The growing investment in new information technologies has greatly promoted the digitalization of tax administration across the world. However, over the years, developing countries such as Nigeria have been confronted with the challenges of mobilization of tax revenue due to primitive manual tax administration systems resulting in tax evasion, corruption, leakages, and tax fraud. This study, therefore, investigated the impact of digitalization of tax administration on the performance of Kwara State Internal Revenue Service (KW-IRS). The specific objectives of this study were to: (i) examine the extent to which e-tax registration influences the performance of KW-IRS), and (ii) determine the impact e-tax payment on the performance of KW-IRS. This study employed a quantitative cross-sectional survey research design and used a random sampling technique to select 292 respondents from both the demand and supply sides. The study employed PLS-SEM technique for quantitative data analysis. Findings revealed that: (i) e-tax registration has significant positive influence on revenue performance (β= 0.198, = 0.660, p= < 0.05, (ii) e-tax payment has significant positive impact on revenue performance (β = 0.249, t = 2.655, p = < 0.05) implying that e-tax registration and e-tax payment have significantly improved revenue performance. Based on findings, this study, therefore, recommended that KW-IRS should further scale up the use of digital tools in all tax streams as well as a robust electronic tax audit to track the payment pattern of taxpayers.