Development of Smart Tax Payment and Monitoring System in Nigeria

Abstract: Tax and revenue generation are fundamental components of any government’s ability to deliver public goods and services. In modern economies, taxes are the main revenue source for governments, however generating sufficient revenue by means of taxes depends on having a good tax administration system. In most developing countries, the tax system, especially in Nigeria has been characterized with fraud, tax evasion, inefficient collection processes, lack of transparency and maladministration. To overcome these challenges, the need for an efficient tax management and monitoring mechanism cannot be over emphasized. Hence, this work developed a Smart Tax Payment and Monitoring System (STPMS) model as an improvement over existing ones. To test the efficacy of the model, a system prototype was developed, employing traditional structured system analysis and design methodology (SSADM) built with hypertext markup language (HTML), and MYSQL database deployable on cloud. The system's performance was evaluated based on efficiency, reliability, security, user experience, and financial impact. The result showed a response time of 2seconds, 97% reliability, 95% fraud detection, at least 85% user satisfaction, and a 90% revenue collection efficiency rate. Tax evasion was reduced by 20%. This result suggests that the system performed well in both efficiency and fraud control. The model, if fully implemented, will improve how taxes are managed, increase public trust and conveniently handle the compounding issues and corrupt practices ravaging the entire tax system in Nigeria and other Sub-Saharan Africa. Keywords: Tax Payment, Fraud Control, SSADM, Monitoring System, Government Revenue, Smart Tax. Title: Development of Smart Tax Payment and Monitoring System in Nigeria Author: F.O Aranuwa, I.F. Ayinde, E.O Aliyu International Journal of Computer Science and Information Technology Research ISSN 2348-1196 (print), ISSN 2348-120X (online) Vol. 13, Issue 3, July 2025 - September 2025 Page No: 172-181 Research Publish Journals Website: www.researchpublish.com Published Date: 09-September-2025 DOI: https://doi.org/10.5281/zenodo.17084834 Paper Download Link (Source) https://www.researchpublish.com/papers/development-of-smart-tax-payment-and-monitoring-system-in-nigeria