Tax Compliance Technology Adoption and Administrative Efficiency in the Federal Inland Revenue Service

This study empirically analyses the adoption of compliance technology within the Federal Inland Revenue Service and its effects on administrative efficiency outcomes. The FIRS has invested substantially in information technology including the TaxPro-Max integrated tax administration system, electronic large taxpayer management tools, and data analytics platforms for audit risk profiling. However, the net efficiency gains attributable to these investments relative to their cost remain empirically undocumented in peer-reviewed literature. Using a mixed-methods institutional research design, the study collects primary data through structured interviews with 35 FIRS senior managers across six functional divisions in Abuja and Lagos, supplemented by a survey of 200 FIRS operational staff assessing technology uptake, productivity perceptions, and training adequacy. Secondary data from FIRS annual reports on assessment processing times, voluntary compliance rates, and revenue-per-staff metrics over seven years are analysed using before-and-after analysis and efficiency ratio trend calculations. The study expects to find that technology adoption has significantly improved PAYE and CIT filing efficiency but that audit and collections functions have seen more modest improvements due to integration challenges and staff skill gaps. Contributions include a rare institutional efficiency assessment of Nigeria's primary federal tax authority. Recommendations address IT governance frameworks, user training investment, data quality management, and the integration of third-party data feeds from financial institutions and utilities. Keywords: tax compliance technology, administrative efficiency, FIRS, TaxPro-Max, digital transformation.