Catherine Omoleye Gbemigun | KASU Journal of Accounting Research and Practice

Catherine Omoleye Gbemigun

Department of Accounting, Faculty of Administration and Management Sciences, Adekunle Ajasin University, Akungba-Akoko, Ondo State, Nigeria

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Research Article Vol. 11, Issue 1

ARTIFICIAL INTELLIGENCE, DIGITALIZATION INVESTMENT AND TAX REVENUE YIELD IN NIGERIA

Catherine Omoleye Gbemigun^*, Muyiwa Ezekiel Alade

The prevailing scenario in Nigeria’s tax system reveals an intricate web of challenges such as manual processes, bureaucratic bottlenecks, and inconsistent data management which contribute to revenue leakages and tax evasion. The study evaluated the effect of disruptive technology on tax revenue yield proxy with tax collection efficiency (TCE) and ...

DOI: 10.68022/kajarap.2026.cc6bambf

Jun, 2026 Vol. 11, Issue 1 27 views 1 downloads

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