Global Journal of Economic and Finance Research

Digital Public Infrastructure (DPI) serves as a prominent factor in the quest to reform public service provision in Nigeria. Through this paper, DPI impacts on efficiency, transparency, and accessibility in the Federal Inland Revenue Service (FIRS) and the Nigerian Immigration Service (NIS) were analyzed. The qualitative methodology was based on secondary data from peer-reviewed journal articles, government reports, institutional publications, and policy documents. The data was analyzed using Braun & Clarke’s six-phase framework, with the generation of codes related to digital identity, digital payments, data exchange, efficiency, accessibility, and transparency as the outcome. The analysis was guided by New Public Management (NPM) theory, which suggested the adoption of practices typically applied by the private sector to enable public institutions to be more accountable, responsive, and effective. The research outcomes indicated that FIRS’s acquisition of TaxPro Max and an integrated electronic filing system led to a significant mobilization of non-oil revenue, voluntary compliance, and operational transparency through electronic trails. Meanwhile, the NIS’s use of enhanced e-passport systems, online visa portals, and a contactless passport renewal application led to the deletion of all 204,332 applications in three weeks, boosted national-security screening, and decentralized service access. The comparative analysis showed that the differences in institutional capacity, leadership, infrastructure, and policy stability were the sources of the dissimilar effects. The paper highlighted that DPI, as an NPM efficiency-driven system, significantly improved service delivery, although persistent infrastructure deficits, digital literacy gaps, and weak data governance hindered the actual achievement. The paper suggested that governments should promote increased digital literacy, strengthening the legal and regulatory framework for data security. 

E-government, ICT, Digital Public Infrastructure, Public Service Delivery, Public Sector Reform

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