The Role Of Digital Finance Platforms In Managing The Fiscal Space And Enhancing The Efficiency Of Tax Collection And Administration At Subnational Levels In Nigeria

This project examines how digital public finance systems, particularly Nigeria’s Treasury Single Account (TSA), can enhance tax collection, transparency, and fiscal management at the state level. Although the TSA is well established federally, adoption across states remains uneven due to institutional, technical, and coordination challenges. The research aims to identify the barriers to effective implementation, such as fragmented banking practices, limited digital integration, and restricted access to operating funds, and to explore potential reforms that could improve uptake. Building on these insights, the team plans to design a pilot randomized evaluation to test the impact of training and institutional reforms on TSA adoption and the expansion of digital tax payment systems to informal and rural sectors.