THE IMPACT OF INFORMATION COMMUNICATION TECHNOLOGY ON TAX ADMINISTRATION IN NIGERIA

ABSTRACT

This study was carried out with the aim to examine the impact of Information communication technology (ICT) on tax administration using Edo state internal revenue service as a case study. In order to actualize the objectives of the study, various literature and theoretical issues were discussed. The instrument used for the purpose of this research was the primary research instrument (questionnaire). The mass of information generated from the questionnaires was summarized in form of table and analyzed using sample percentage. The researcher administered one hundred (100) questionnaires to respondents, out of which same number (100) were retrieved for the purpose of presenting and analyzing responses to issues raised in the questionnaires. The hypotheses were tested using the regression analysis statistical tool. The findings from analysis revealed among other things that; ICT and transparency of Edo state Inland Revenue service was positive and significantly related; ICT positively and significantly affects the accountability of Edo state Inland Revenue service; ICT negatively and significantly affects staff efficiency of Edo state Inland Revenue service; and ICT and data management of Edo state Inland Revenue service was positive and significantly related.