Abstract

Over the years, tax administration in Nigeria has been plagued with several limiting

factors such as weak administrative lapses and weak administrative facilities like the

evidence of manually compiled database of tax payers. ICT was however identified as a

solution to addressing most of the limiting issues of tax administration. The study

examines the effect of ICT on tax administration in FIRS, Jos. The Technology

acceptance Model(TAM by Davis, 1989) was used to underpin the study. The study

adopted survey research design, where both primary and secondary data were used. The

primary source of data were questionnaires and interviews while secondary data was

obtained from “FIRS Guage”: A quarterly publication of FIRS, Handbook of FIRS

among others. Quantitative data was analyzed using frequency counts and percentages,

while chi-square was used to test the hypotheses. Data generated through interview was

analyzed qualitatively. The study established that there are adequate ICT infrastructures

in FIRS, Jos. The study also revealed that ICT capacity of staff of FIRS is adequate as all

70 staff of FIRS have been trained on basic ICT skills. From findings of the study, we

therefore concluded that ICT has enhanced performance in revenue administration by

reducing human error and processing times, providing readily accessible data for tax

officers and facilitating better decision making by tax authorities. Hence the study

recommended among others that FIRS should ensure an improved ICT infrastructure

which includes completion of the fibre-optic network project, because without a robust

ICT infrastructure, the modernization project would not be achieveable.

You either get what you want or your money back. T&C Apply

Talk to us right now: (+234)906-451-7926 (Call/WhatsApp)

---