Nigerian Journal of Banking and Financial Issues (NJBFI)

TAX DIGITALIZATION AND REVENUE PERFORMAN

Abstract

This study investigated Tax digitalization and revenue performance in Kwara State. This study used a descriptive survey research design, and the population consisted of civil servant in Kwara State, Nigeria. A sample of 370 civil servant participated in this study. The data collected were analysed using Pearson Product Moment Correlation (PPMC) statistical methods were used to test the formulated null hypotheses at 0.05 alpha level. The findings of the study revealed that there was a significant relationship between the digital infrastructure and revenue performance in Kwara State, Nigeria; also, there was a significant relationship between the impact of digital integration over other Systems used on Revenue Performance of Public Sector in Kwara State, Nigeria. Based on the findings, it was recommended that government prioritize continued investment in modern digital infrastructure and the full integration of digital technologies across all revenue-generating agencies. Efforts should focus on upgrading existing ICT systems, ensuring seamless inter-agency connectivity, and promoting real-time data sharing to enhance transparency, efficiency, and accountability.