The primary aim of this study is to evaluate the Digital Tax Administration and Voluntary Compliance: An Evaluation of Technology-Driven Challenges at the Nigeria Revenue Service (NRS), Nigeria. This study will employ a survey research design. The population of this study includes individual taxpayers and tax officers from the Nigeria Revenue Service (NRS). The sample size for this study will be determined using stratified random sampling. A total of 500 participants will be selected, with 400 individual taxpayers and 100 tax officers. Data for this study will be collected using both surveys. The data collected will be analyzed using both descriptive and inferential statistical techniques for the quantitative data, and thematic analysis for the qualitative data using SPSS 23.  The results showed a significant positive relationship between e-payment adoption and voluntary tax compliance, indicating that the introduction of digital payment platforms has improved tax compliance by making the process easier, more efficient, and more convenient. Conversely, the study also found that error rates in tax returns negatively impact compliance, with higher error rates leading to delays, penalties, and ultimately lower voluntary compliance. These findings underscore the importance of both simplifying the tax filing process and promoting the use of digital tools to enhance compliance rates. The study’s results align with previous literature, which suggests that digital tax systems can play a pivotal role in improving compliance, though challenges such as digital literacy, internet access, and trust in the system remain barriers to full implementation. It is recommended that the Nigeria Revenue Service (NRS) implement widespread taxpayer education programs to increase digital literacy. These programs should provide step-by-step guidance on using e-filing and e-payment systems effectively, especially for taxpayers with limited experience using technology and given the significant role of e-payment adoption in enhancing tax compliance, the NRS should focus on improving the security and accessibility of its digital platforms. This includes ensuring that e-payment systems are secure, user-friendly, and accessible across various devices and internet networks.

Keywords: Digital Tax Administration and Voluntary Compliance.