ARCHIVES
VOL. 12, ISSUE 1 (2026)
Exploring artificial intelligence in the Nigerian tax system: An emergent imperative exegesis
Authors
Arthur Elvis Chukwu, Rahmatu I Ahmed, Abigail B Kahuwai
Abstract
The prediction that
artificial intelligence has come to rule the world is nothing short of axiomatic.
Key sectors of the global economy like medicine, law, architecture,
transportation, aviation, railways, entertainment, etc, are already being
transformed by AI. Taxation is not an exception. The Nigerian government has
acknowledged AI’s potential benefits by establishing initiatives such as the
National Centre for Artificial Intelligence and Robotics (NCAIR) since 2020,
yet AI integration particularly within its tax ecosystem has remained at an
embryonic stage. The country’s crude oil revenue has continued to decline due
to shock arising from fluctuations in global oil price leading to budget
deficits and forcing the government to rely on external borrowing with all its
attendant economic implications, to finance her expenditure, making it
imperative to refocus attention on the non-oil sector, particularly taxation,
to stabilise the economy. This article’s main objective is to propose that the
integration of AI to the Nigerian tax system, especially with the anticipated
operationalization of the recently passed Nigerian Tax Act of 2025, will
guarantee greater success in using taxation as an alternative revenue source
for the country. The article adopted the doctrinal research approach, using
statutes and opinions of authors expressed in books and legal articles,
internet sources as primary and secondary sources respectively, The article
found that AI in Nigerian taxation will enhance efficiency, accuracy and
accountability than our current traditional use of human labour, and
recommends, inter alia, an integration of AI into the Nigerian tax system,
provision of requisite infrastructure for the effective application of AI in
the sector, the establishment of a robust legal and digital framework for its
ethical implementation and security. The article concludes by stating that the
integration of AI into our tax ecosystem will enhance revenue generation and
thus help the overall economy.
Download
Pages:508-516
How to cite this article:
Arthur Elvis Chukwu, Rahmatu I Ahmed, Abigail B Kahuwai "Exploring artificial intelligence in the Nigerian tax system: An emergent imperative exegesis". International Journal of Law, Vol 12, Issue 1, 2026, Pages 508-516
Download Author Certificate
Please enter the email address corresponding to this article submission to download your certificate.