PRE AND POST TECHNOLOGY AND TAX COMPLIANCE: A CASE OF NIGERIAN ECONOMY (1992-2024)

This study examines the influence of technology integration on tax compliance in Nigeria, focusing on electronic tax filing, online tax payment, and automated tax auditing systems. The motivation for this research stems from the growing need to understand how the combined adoption of multiple digital technologies can improve tax compliance, especially given the challenges faced by Nigerian tax authorities in enhancing revenue collection. Using segmented time series analysis, the study compares data from the pre-technology integration period (1992–2010) with the postintegration period (2011–2024) to assess changes in compliance behavior. Results reveal that electronic tax filing positively and significantly influences tax compliance with a greater impact after technological reforms. Online tax payment platforms positively influence tax compliance with a stronger effect following technological adoption. Automated tax auditing significantly enhances tax compliance with a stronger impact after technology adoption. The findings imply that comprehensive digital reforms can enhance voluntary compliance and strengthen tax administration. Based on the outcomes, it is recommended that tax authorities prioritize the seamless integration of digital systems, improve taxpayer education on technology use, and invest in infrastructure to sustain platform reliability. This study contributes to the literature by applying a segmented integration technology model over a longitudinal period, providing a foundation for future research into the broader impacts of technology on tax compliance.