DIGITAL TRANSFORMATION, ORGANISATIONAL AGILITY, AND TAX REVENUE PERFORMANCE IN NIGERIA

Digital transformation has become increasingly important in improving tax administration and strengthening domestic revenue mobilisation in Nigeria. However, the adoption of digital technologies does not always translate into improved tax revenue performance where administrative processes remain rigid. This study examined the relationship between digital transformation, organisational agility, and tax revenue performance in Nigeria. The study adopted an interpretivist paradigm and a qualitative descriptive research design. Documentary data were obtained from 19 official institutional publications, tax administration documents, performance reports, budget documents and fiscal reports relating to FIRS/NRS, LIRS and OGIRS between 2019 and 2026. Data were analysed using reflexive thematic analysis based on the six-phase framework of Braun and Clarke. Three major themes emerged: Digitalisation Without Agility, Organisational Agility as a Fiscal Accelerator, and the Dual-Pathway Mechanism. The findings show that digital transformation can support tax revenue performance by improving tax administration and reducing reliance on manual processes. However, the benefits of digital systems are limited when implementation is not accompanied by changes in administrative processes. Organisational agility emerged as an important condition for the effective use of digital technologies through process adaptation and institutional responsiveness. The study concludes that effective digital transformation in Nigerian tax administration requires more than technological investment. It requires process redesign, organisational adaptation, institutional coordination, and responsive tax administration. The study recommends that revenue agencies integrate process improvement with digital transformation initiatives and strengthen their capacity to respond to changing taxpayer and operational needs