TAX ADMINISTRATION DIGITALIZATION AND SUSTAINABLE DEVELOPMENT IN NIGERIA

Abstract

Sustainability of an economy ensures growth of the productive sectors of the nation without compromising the future growth. Literature revealed that Nigeria had been suffering from sub-optimal production of products and services, which had negative effect on income from taxes as a major source of income. This study investigated the effect of tax administration digitalization on sustainable development. This study adopted an ex-post facto research design will be used. The Nigeria economy as a whole serve as a whole for the population of this study. The data sourced from the CBN bulletin includes the Gross Domestic Product of the Nigeria Economy (GDP) over the years in considerations as well tax revenue generated while the HDI data was generated from Word bank data. Data were analysed using descriptive and inferential (multiple regression) statistics were used to analyse the data at 0.05 level of significance. The findings reveal a strong positive correlation between tax administration digitalization on sustainable development, suggesting that digitalization can enhance tax collection efficiency and contribute to economic growth. The study concluded that there is a positive and significant relationship between Tax Administration Digitalization and Sustainable Development, represented by the Human Development Index (HDI) and Gross Domestic Product (GDP). This study recommended thatTop of Form it is imperative for policymakers to prioritize investments in digital infrastructure and connectivity.