Al-Hikmah University Journal

In most economies, tax authorities have reaped the benefits of digitisation and increased revenue collection by integrating technology into their operations. This study uses a case-based approach to examine how the use of information communication technology influences tax administration and tax compliance in Nigeria. Over time. The Nigerian tax system has not been able to influence its stated perceived objectives as a result of some delays and challenges which include; lack of stewardship amongst taxpayers, collection of taxes, complex tax payment method and tax offsetting; lack of technical experience, tax evasion, fraud, government instability which prompts noncompliance with relevant tax laws, poor database recordkeeping. The conclusion of this study is that investors will find it easier to fulfill their tax obligations to the federal and state governments through convenient and  transparent electronic tax payment platforms, and tax authorities will be able to easily share information on a tax payer. In the light of this, the use of ICT in tax administration has typically increased the degree of tax compliance in Nigeria. While there are certain drawbacks to using ICT in tax administration, the benefits far outweigh the perceived and practical drawbacks and thereby make a recommendation that FIRS should implement a Mobile App electronic tax site that is compatible with a variety of mobile operating systems.