Software Solutions and Tax Performance: A Study of Federal Inland Revenue Service Offices in Selected States in North West, Nigeria

Abstract : This study examined the impact of software solutions on the tax performance of Federal Inland Revenue Service (FIRS) offices in North West Nigeria, with a focus on Government Integrated Financial Management Information System (GIFMIS), TaxPro Max and Systems Applications and Products (SAP). A quantitative research design was adopted using a structured questionnaire administered to 173 staff members across 14 FIRS offices in Kaduna, Kano and Katsina states. Data were analyzed using descriptive statistics and linear regression. The results revealed that software solutions have a significant and positive effect on tax performance. Specifically, TaxPro Max showed the highest impact (R² = 0.810), followed by SAP (R² = 0.601) and GIFMIS (R² = 0.537). The study concludes that the integration of digital financial systems significantly improves revenue generation, operational efficiency and accountability within the FIRS. The study among others recommends continuous investment in software infrastructure, user training and policy support to maximize the benefits of these technologies in Nigeria's tax administration.