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Effects Of Information Technology On The Efficiency Of Tax Administration In Nigeria
[A CASE STUDY OF ENUGU STATE BOARD OF INTERNAL REVENUE]
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According to Alhaji Kabir M. Mashi, a core success factor for any system
is its position on administrative issues. Presently, the tax
administration in Nigeria, Enugu state to be precise, has been riddled
with various limiting factors such as;
I. Weak administrative facilities/ administrative lapses which could result in situations such as tax evasion and tax avoidance.
II. Corruption and mismanagement on the part of the tax officials.
III. The problem of funding the revenue collecting agencies which negatively impacts on efficiency and performance.
IV. Lack of adequate records from the informal sector of the economy.
V. Inability to identify all taxable persons. (Bird, 1988).
VI. Lack of effective mechanism in place to prosecute cases of tax evasion.
The
rapid growth and development of Enugu State led to an enhanced increase
in population as well as an increasing number of companies. Tax
planning and tax management have increasingly become complex activities
due to growth in business and the subsequent expansion in scope of
operations and fiscal size. Given the amount of data that needs to be
analyzed in order to assess and compute tax liabilities, it has become
imperative that both tax institutions and companies deploy appropriate
computer programmes in order to enhance tax planning and administration.
The
advent of Information Technology in this era has played a major role in
enhancing economic and business activities of both the private and
public institutions. While it has opened up opportunities that have gone
undiscovered or neglected, it has saved many organizations millions of
perpetual fraud through its applications. The application of Information
Technology has become increasingly necessary in Nigeria‟s tax
administration as the use of Information Technology makes for fast, easy
and accurate computation, storage and presentation/ retrieval of data/
records.
Certain computer programmes have been created to facilitate
the computation of cumbersome data. Programmes such as Microsoft Excel
(Electronic Spread Sheet), Microsoft Access (Database) are one of the
most common examples. Other database programmes and accounting packages
which allow for easy calculation and computation of an individual or a
company‟s tax liabilities include Peachtree Accounting, PeopleSoft
System, SQL Database, QuickBooks, Management Information Processing
System, Quikens etc.
Presently, the world has gradually become a
global village and the nexus between Nigeria and the rest of the world
is the use of Information Technology in, practically, every sector of
the economy. Therefore, in order to improve on the efficiency of tax
administration in Nigeria, it will be advisable to apply the use of
Information Technology from the basics of tax collection to the final
stage in Tax Administration.
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ABSRACT - [ Total Page(s): 1 ]ABSTRACTThis research study examines the Effect of Information Technology on the Efficiency of Tax Administration in Nigeria, a case Study of Enugu State Board of Internal Revenue. Its main objective is to find out whether the application of Information Technology increases efficiency on tax administration. For the purpose of this study, the researcher adopted the method of survey Research Design. Data used in this research were gotten from both primary and secondary sources including questionna ... Continue reading---
