Internet of Things and Its Application to Vehicle Tracking and Payment System: a Systematic Review

Under reporting of revenues generated by agencies of Government as well as tracking of vehicles illegally brought into the country for revenue collection purposes remain a major challenge. to the Nigeria Custom Service (NCS). Unfortunately, current efforts are still insufficient at addressing the challenges. This work reviewed 86 related literatures on internet of things with a view to identifying a gap relating to vehicle duty verification system using a systematic review methodology. The results of this study identified a clear absent of any existing vehicle tracking and payment system for the Nigeria Custom Service. Efforts towards the development will be of immense benefits to the NCS, the vehicle owners and the Government at large.