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EFFECTS OF INFORMATION TECHNOLOGY ON
THE EFFICIENCY OF TAX ADMINISTRATION IN NIGERIA
ABSTRACT
This
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 questionnaires and textbooks respectively. These data were
analyzed and presented in tables. Three (3) hypotheses were formulated and
tested using the Analysis of variance(ANOVA) method. The findings of this
research tend to show that effective tax administration resulting from the
application of Information Technology leads to an increase in tax base as more
potential taxpayers are drawn into the tax net when there is a conducive
environment. It is recommended in this work that enlightenment campaign be made
available for the masses and also adequate training for the tax officials on
the use of modern technology
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