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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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1.4 Research Questions
I. Does effective tax administration lead to an increase in tax base?
II. Does inefficiency in tax administration create an avenue for tax evasion?
III. Does the application of Information technology increase efficiency in tax administration?
IV. Does poor remuneration of tax personnel affect the effective tax administration?
1.5 Research Hypotheses
Based on the objectives, the following researches were formulated:
Hypothesis One
H0- Effective tax administration does not lead to an increase in tax base.
H1- Effective tax administration lead to an increase in tax base.
Hypothesis Two
H0- Inefficiency in tax administration does not create and avenue for tax evasion.
H1- Inefficiency in tax administration create and avenue for tax evasion.
Hypothesis Three
H0- The application of information technology does not increase efficiency in tax administration.
H1- The application of information technology increase efficiency in tax administration.
1.6 Significance Of The Study
it
is hoped that this work will form a major catalyst to stimulate the
initiation of a proper legislative process that will regulate tax
administration in Nigeria, particularly in Enugu State.
Furthermore,
effective implementation of information technology in tax administration
will be of immense benefit to tax authorities. The use of information
technology will invariably reduce work hours, enhance efficiency and
reduce opportunities for corrupt practices in the system.
Finally, it
is believed that the information generated from this research will
enhance the tax payers awareness on tax issues like tax incentives and
penalties for tax related offences such as tax evasion.
1.7 Scope And Limitation Of The Study
As
this research work is focused on the effect of information technology
on the efficiency of tax administration in Nigeria, with particular
reference to Enugu State, the scope of the study will be limited to the
activities of Enugu State Board of Internal Revenue
In the course of carrying out this research work, certain limitations were encountered, they include the following:
I. Lack of access to certain materials needed for the research.
II. Lacks of co-operation from institutions as certain tax institutions were not forthcoming with their record
III. Certain libraries did not have contemporary materials for the researcher to work with.
1.8 Operational Definition of Terms
In
order to avoid confusion surrounding the words, the following technical
terms have precisely been defined, as they relate to the context of the
research work.
Tax- An amount of money levied by a government on its
citizens and used to run the government, country, a state, a county or a
municipality/ local government.
Tax Evasion- This is an act whereby
the taxpayer can achieve the minimization of tax through illegal means.
It involves outright fraud and deceit.
Tax Avoidance- This arises in a
situation where a taxpayer arranges his financial affairs in a form
that will make him pay the least possible amount of tax without breaking
the law.
Ordinance- A law or rule made by an authority such as a city government.
Stakeholders-
Those persons/ entities that contribute to, and derive benefits from,
the country‟s tax system. This includes every Nigerian citizen and
resident, corporate entities, government at all levels and government
agencies.
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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---
