Leveraging Digital Transformation for Tax Compliance in Nigeria: The Moderating Role of Public Sector Accounting Effectiveness (2014-2023)

This dataset supports the study titled “Leveraging Digital Transformation for Tax Compliance in Nigeria: The Moderating Role of Public Sector Accounting Effectiveness (2014-2023)”. It contains secondary data collected from national and international sources to examine how digital indicators, such as internet penetration, mobile connectivity and digital freedom affect tax compliance in Nigeria. The dataset also includes governance and macroeconomic control variables, such as corruption and economic growth. The data were analyzed using a vector autoregression (VAR) model to assess stationarity, causality, and the moderating effect of public sector accounting effectiveness. This dataset is intended for researchers interested in digital governance, fiscal reform, institutional economics and ICT-enabled public sector transformation in developing countries.