Digital Transformation, Tax Reform, and the Future of Accounting Practice in Nigeria. A systematic Review (Published)
The accounting profession is undergoing rapid transformation driven by the Fourth Industrial Revolution, particularly through the adoption of artificial intelligence, cloud computing, and digital tax administration systems. This study conducted a systematic review of the literature to examine how global digital accounting trends intersect with Nigeria’s regulatory and infrastructural environment. Particular attention is given to the Nigeria Tax Reform Acts (2025), the implementation of the TaxPro Max digital tax platform, and the emerging digital skills gap among accounting professionals. Using a structured search and screening process, relevant studies, surveys, and legislative analyses were evaluated and synthesized to identify key themes and professional implications. Findings revealed a dual transformation pathway, where advanced economies move toward automated finance models, while Nigeria’s transition is regulatory-driven, with rapid fiscal digitalization and persistent infrastructural constraints. Evidence indicated digital tax administration improves revenue performance. The study concluded that digital literacy and technological competence are essential
Keywords: Artificial Intelligence, Digital Transformation, Nigeria tax reforms, TaxPro Max, cloud accounting, technology acceptance model.