EGUAVOEN Henrietta Odion

The advent of digital technologies has significantly transformed the landscape of taxation and revenue collection. This project investigates the impact of digitalization on tax systems, focusing on how digital tools and platforms can enhance efficiency and compliance while addressing challenges such as tax evasion and administrative complexity. The study uses a questionnaire to extract data from correspondents through the adoption of the sampling technique combining qualitative interviews with tax professionals and quantitative analysis of digital taxation models in various jurisdictions. The research reveal that digital taxation, including the use of e-filing systems, online tax payments, artificial intelligence and digital tax records, can streamline revenue collection processes, reduce errors, and improve taxpayer engagement. However, challenges such as data security, the digital divide, and the need for updated regulatory frameworks remain significant. This study recommends that Governments should invest in robust digital platforms and cybersecurity measures to support efficient and secure tax.Also Government should enhance training and support for tax payers to facilitate smoother transitions to digital systems by adapting tax laws and regulations to keep pace with technological advancement which is crucial for maintaining effective and fair taxation