Olaoye Clement Olatunji

Electronic Payment Systems and Non-oil Tax Revenue Performance in Nigeria: A Fiscal Capacity Perspective

Olaoye Clement Olatunji & Adeyiola Ibiwumi · Asian Journal of Economics, Business and Accounting · 2026

This study examines the impact of electronic payment systems on non-oil tax revenue performance in Nigeria, adopting a fiscal capacity perspective. Using quarterly data from the Federal Inland Revenue Service (FIRS) covering the period from 2011 to 2022, the research employs desc...