DIGITAL TAXATION AND REVENUE MOBILIZATION IN NIGERIA: 2012 – 2024.

Abstract

This study examined the effect of digital taxation on revenue mobilization in Nigeria     from 2012 to 2024, focusing on the impact of digital stamp duty and electronic value-added tax (e-VAT) platforms. Using secondary time series data, the study employs multiple regression modeling to investigate how digital tax platforms influence tax revenue performance, with GDP and inflation included as control variables. The results of the Ordinary Least Square Regression reveal that both digital stamp duty and e-VAT have a statistically significant positive effect on revenue mobilization, suggesting that tax digitalisation has enhanced the efficiency, transparency, and compliance levels in Nigeria’s tax system. The findings align with earlier empirical studies that emphasize the benefits of digital tax reforms but also highlight the need for macroeconomic stability. The study concludes that expanding and strengthening digital tax platforms is essential for boosting non-oil revenue performance and recommends targeted policy support, technological investment, and economic stabilisation efforts to sustain these gains.