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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]
CHAPTER ONE -- [Total Page(s) 4]
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1.2 Statement Of The Problem
For many
years, tax administration in Nigeria has been plagued with problems,
most of which can be attributed to the lack of or inadequate application
of Information Technology in tax administration.
In Enugu State, the
tax institutions have not fully embraced the use of Information
Technology for record keeping. According to BECANS Business Environment
Report 1(15) (2007), there is evidence of a manually compiled database
of tax payers. Manual Compilation involves the use of files/ folders for
data storage. When records are stored in this manner over a long period
of time, retrieval of such records can prove to be very difficult.
Records stored in this manner can be very unreliable as these records
are easily prone to manipulations.
Another major problem can be found
in the method of tax collection. The tax officials are often aggressive
as they use unorthodox methods in tax collection especially at the
local government level.
Furthermore, the identification of taxable persons has proven to be a herculean task using the manual systems.
The
thorough application of Information Technology in tax administration in
Nigeria would be a welcome change in the system as this will greatly
enhance the efficiency in tax administration in Enugu state in
particular and Nigeria in general.
1.3 Objective Of The Study
This research work is aimed at achieving certain objectives which are stated below:
i. To determine if effective tax administration leads to an increase in tax base;
ii. To ascertain whether inefficiency in tax administration creates room for tax evasion;
iii. To find out whether the application of information technology increases efficiency in tax administration;
iv. To know whether poor remuneration of tax personnel affects the dispensation of taxation.
CHAPTER ONE -- [Total Page(s) 4]
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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---
