Abstract
This study examines the impact of Digitalisation of Tax Administration on Tax Revenue
Collection by the Federal Inland Revenue Service in Nigeria, focusing on e-tax payment, e-
registration, as well as revenue performance before and after digitalization. Using a mixed
methods approach with survey data from Federal Inland Revenue Service staff and secondary
revenue data spanning 2001–2024, the findings revealed that e-tax registration significantly
enhance tax revenue, while e-tax payment show positive but non-significant effects. Overall,
tax revenue increased substantially following the adoption of digital tax systems, indicating
that digitalization has improved efficiency, broadened participation, and reduced manual
inefficiencies in revenue administration. The study recommends that Government should
partner with fintech and mobile network companies to ease network issues and strengthen
payments while e- registration should be simplified with NIN and BVN so as to be easy for tax
payers