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ABSTRACT
The study investigated the effect of information technology on tax administration in Nigeria. The study adopted primary data which is the questionnaire to solicit information from respondents We found out that there is a relationship between taxpayer’s data retrievals and information technology in Nigeria, there is a relationship between information technology and how to mitigate fraudulent practices in tax offices, there is a relationship between tax payers having the ease of receiving tax clearance certificate with the adoption of information technology and there is a relationship between information technology and tax compliance by tax payers. We recommend that government should strengthen to foster collaboration with other tax jurisdictions in database management. Government should reconsider the option of taxing digital economic activities on revenue base tax instead of profit base tax to avoid tax evasion strategies. In addition, sustaining and encouraging the use of digital platforms through the creation of an enabling environment among the industry players could also be imperative.
