Abstract
This study examined the impact of digital tax collection and capacity-building programmes on revenue administration in the Anambra State Internal Revenue Service (AIRS) between 2014 and 2023. The study adopted a descriptive survey design and gathered data from all 331 permanent AIRS staff using structured questionnaires. Descriptive statistics and regression analysis were used to analyze the data. The findings showed that digital tax collection has significantly reduced revenue leakages in the state. Most respondents agreed that digital systems improved accuracy, reduced diversion of funds, and enhanced monitoring, while the regression results confirmed a strong and significant relationship between digital tax platforms and reduced leakages. In contrast, the results indicated that capacity-building programmes for AIRS staff did not have a significant effect on their proficiency in handling digital tax systems. Although staff generally believed that training activities were beneficial, the statistical analysis showed a weak and non-significant relationship, suggesting that the current training programmes are not sufficiently practical or effective. The study concludes that digital tax collection has strengthened transparency and revenue protection in Anambra State, while capacity-building efforts require major improvement. It recommends that AIRS continue to upgrade and expand its digital tax infrastructure to further reduce leakages, and redesign training programmes to make them more practical, continuous, and aligned with the skills required for digital tax administration.