Digital Tax Administration and Revenue Generation in Lagos State, 2008-2018

Since the adoption of the digital tax administration in Lagos State, the state’s Internally Generated Revenue (IGR) has grown from a monthly average of N600 million in 1999 to N34 billion in 2018. Despite this significant growth, studies have not empirically examined the extent to which the application of the digitalized tax administration system has influenced the revenue profile of the state. This study, therefore, examined: (1) whether the automation of tax collection improved revenue generation in Lagos State; and (2) how the self-assessment filing (SAF) system impacted willful revenue remittance in Lagos State. The study adopted both the survey and documentary methods of data collection. Content analysis was employed in analyzing secondary data, and primary data sourced from field surveys were analyzed using simple descriptive statistics. The theoretical framework of the Unified Theory of Acceptance and Use of Technology (UTAUT) and time series research design were adopted in viewing the trend of IGR generation in Lagos since 2008. The study found that digital tax administration through automation of tax collection and the SAF system has improved the IGR of Lagos State within the period under study. The study recommends, among others, the intensification of digital tax administration through public enlightenment. Article visualizations: