PERCEIVED ROLES OF FORENSIC DATA COLLECTION TOOLS IN NIGERIA’S ELECTRONIC TAX ADMINISTRATION EVIDENCE FROM FIRS PERSONNEL

The expansion of electronic tax administration has improved the speed and reach of tax services, but it has also created opportunities for the manipulation, concealment, and suppression of digital financial records. This study examines how forensic data collection tools are perceived to contribute to the prevention and detection of electronic tax evasion, the progress of related legal proceedings, and alignment with Nigeria’s accounting regulatory framework. A descriptive survey was conducted among 332 Federal Inland Revenue Service personnel in Abuja, selected purposively from a reported study population of 600 or more. Data were collected through a structured five-point Likert questionnaire administered by hand and online. Face validity was assessed by an academic supervisor, while a 50-person pilot test produced a Cronbach’s alpha of 0.879. Descriptive statistics and four multiple-regression models were reported. Respondents expressed agreement that forensic tools support prevention (63.9%), detection (58.7%), faster legal proceedings (62.7%), and more successful legal action (61.1%). In the regulatory-alignment model, the reported fit was R = 0.972 and R² = 0.945, with positive coefficients for forensic tools (β = 0.532), the accounting regulatory framework (β = 0.442), and the improved accounting regulatory framework (β = 0.666), all at p < 0.001. However, the source regression tables identify electronic tax evasion (EVAS), rather than successful legal proceedings, as the dependent variable. The results therefore indicate strong associations among the measured perceptions but do not establish actual conviction rates or prove that the model predicts courtroom outcomes. The study highlights the value of integrating forensic capability with clear regulatory procedures, competent expert reporting, and secure evidence handling in Nigeria’s digital tax-enforcement system. Keywords: Digital Forensics; Nigeria; forensic data collection; electronic tax evasion; legal proceedings; accounting regulatory framework; tax administration