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

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 descriptive statistics, trend analysis, paired sample t-tests, correlation analysis, and ordinary least squares (OLS) regression to evaluate the effect of e-payment adoption on non-oil revenue, company income tax, and value