Digitalization, Culture, and Taxpayers' Compliance in Nigeria

This study investigated digitalization, culture, and taxpayers' compliance in Nigeria as the literature shows a paucity of studies on the subject. The study was guided by the economic deterrence theory and benefits theory of taxation (BRTT). Descriptive survey research was adopted. The study population comprised of selected staff at the Federal Inland Revenue Service (FIRS) offices, in Ibadan. three hundred and eighty-four (384) respondents were drawn using the Taro Yamane formula. A selfconstructed questionnaire was administered to the respondents (r=0.821). Data collected were analyzed using descriptive and inferential statistics. Results showed that tax digitization (x=2.98), tax culture (x=2.93), and tax compliance (x=3.05) are good. Results also showed a significant influence of tax digitalization and tax culture on taxpayers’ compliance (F=22.551, p < 0.05). Tax digitization (Beta = .095; t = 1.798) has a positive influence on taxpayer's compliance, while tax culture (Beta = -0.344; t = -6.546), has a negative influence on taxpayer's compliance. The study recommend that the government should consider adopting a tax policy that would facilitate tax digitalization, tax education, sensitization to promote tax culture, and the inclusion of e-transactions taxation in the tax laws.