https://cirdjournals.com/index.php/jaii <p>Journal of Accounting Information and Innovation (JAII) serves as a premier platform for the dissemination of cutting-edge research and practical insights in the fields of accounting information systems and innovative accounting practices. The journal is dedicated to fostering a deeper understanding of how information technology and innovation are transforming the accounting landscape, providing value to both academics and practitioners</p> <p>JAII’s editorial board comprises distinguished scholars, industry professionals, and thought leaders from around the globe. The board members bring a wealth of experience and expertise, ensuring the journal maintains its high standards and relevance. The journal is published monthly, ensuring a regular flow of high-quality research articles and practical insights. Each issue features a balanced mix of topics, reflecting the multidisciplinary nature of accounting information and innovation</p> en-US contact@cirdjournals.com (CIRD Publication) contact@cirdjournals.com (CIRD Publication Journals Journals) Wed, 13 May 2026 20:26:48 +0000 OJS 3.3.0.7 http://blogs.law.harvard.edu/tech/rss 60 https://cirdjournals.com/index.php/jaii/article/view/1558 <p>This study examined the influence of electronic payment (e-payment) on tax revenue in Nigeria, with emphasis on how digital payment systems contribute to improved revenue generation and tax collection efficiency. The increasing adoption of electronic financial technologies has transformed public revenue administration, particularly in developing economies seeking to enhance transparency, accountability, and efficiency in tax collection. The study specifically investigated the effects of electronic tax payment platforms and mobile and internet banking usage on tax revenue generation and tax collection efficiency in Nigeria. A descriptive and explanatory research design was adopted for the study. Primary data were collected through a structured questionnaire administered to 400 taxpayers and tax officials, out of which 372 valid responses were obtained. The data were analysed using descriptive statistics and multiple regression analysis with the aid of Statistical Package for Social Sciences (SPSS). Descriptive statistics were used to assess data distribution, while regression analysis was employed to test the study hypotheses. The findings revealed that electronic tax payment platforms have a positive and significant effect on tax revenue generation and collection efficiency in Nigeria. The results further showed that mobile and internet banking usage significantly enhances taxpayer compliance, reduces administrative delays, and minimizes revenue leakages. The regression outcome indicated a strong relationship between e-payment adoption and tax revenue performance, with approximately 69.6% variation in tax revenue explained by e-payment dimensions. The study confirms that digital payment systems improve transparency, accountability, and operational efficiency within Nigeria’s tax administration framework. The study concludes that e-payment systems play a critical role in strengthening revenue mobilization and modernizing tax administration in Nigeria. It therefore recommends expansion of digital payment infrastructure, increased taxpayer education, improved cyber security measures, and stronger policy support for cashless tax administration.</p> JONAH Ngbomowa Moses PhD, NWABA Evans PhD , OKWO Chibuike Stephen PhD Copyright (c) 2026 Journal of Accounting Information and Innovation https://cirdjournals.com/index.php/jaii/article/view/1558 Thu, 30 Apr 2026 00:00:00 +0000