Journal of Accounting and Financial Management
Artificial Intelligence and Tax Compliance in Nigeria: A Comprehensive Review of Digital Detection, Informal Economy Evasion, and Revenue Assurance
Purpose: This review examines how artificial intelligence can strengthen tax compliance, digital detection, informal economy monitoring, and revenue assurance in Nigeria. It focuses on the extent to which AI supported systems can improve taxpayer visibility, identify noncompliance, reduce revenue leakage, and support more effective tax administration. Research Method: A comprehensive review of literature and institutional evidence published between 2021 and 2026 was undertaken, with emphasis on Nigerian empirical s …