research study examines the Effect of Information Communication Technology on Tax Administration in
Nigeria with reference to Lagos State Board of Internal Revenue it deals with
tax administration prospect and process of information communication
Data and information are collected and
analysis by means of the survey research design, questionnaire, secondary
sources and the chi-square statistical method.
The findings of the research tend to
show that effective tax administration leads to an increase in tax base as more
potential taxpayers and drawn into the tax net when the atmosphere is
conducive. However, it also found that
motivation, and welfare services are important to organizational performance.
TABLE OF CONTENT
Table of contents vi
1.1 Background of the Study 1-6
1.2 Problem Statement of the Study 6-7
1.3 Research Problem 7
1.4 Research Question 7-8
1.5 Research Hypothesis 8-9
1.6 Significance of Study 10
1.7 Operational Definition of Terms 10-11
TWO: Literature Review
2.1 Nature and Objective of Tax and Tax
2.2 Evolution of Taxation in Nigerian 14-20
2.3 Types of Taxes 20
2.4 Brief Description of Various Tax Forms 20-25
2.5 Administrative Machineries 25-26
2.6 Sources of Tax Laws 26-28
2.7 Division of Taxation Powers 28-32
2.8 Tax Management in Practice 32-35
2.9 Typical Problems of Tax Administration in
THREE: Research Methodology
3.1 Introduction 41
3.2 Re-Statement of Research Question 41
3.3 Re-Statement of Research Hypothesis 42
3.4 Research Instrument 43-44
3.5 Population of the Study 44-45
3.6 Sampling Techniques and Sample Size 45-46
3.7 Method of Data Collection 46-47
3.8 Limitations 47
3.9 Method of Data Analysis 47-48
FOUR: Data Presentation and Analysis
4.1 Introduction 49
4.2 Analysis of Data 49-62
4.3 Test of Hypotheses 62-73
FIVE: Summary, Conclusions and Recommendations
5.0 Introduction 74-75
5.1 Summary of Findings 75-76
5.2 Recommendations 76-77
TO THE STUDY
many ways administrators in the year 2000 are doing exactly what they did in
the year 1970.Only the means and medium of doing so have changed.
still administer revenue laws that trail social and scientific developments by
a long margin and are often nightmarish in their complexity. They still devote
more than 60% of our resources to processing information received from
taxpayers in the form of tax returns. They process the information received
relatively inefficiently. The taxpayer provides the data in a paper return,
they re-transcribe that information onto our various information systems, and
they process that information in batch mode, and that generates further paper
that are send to the taxpayer. They still rely on information from our
taxpaying clientele which is outdated and often unreliable before we even begin
to process it. A significant proportion of our resources provides personal and
person-to-person services to our taxpaying client, and still work from
centralised offices and locations.
still support a number of economic and social paradoxes, and rely on
increasingly outdated accounting conventions and often-artificial geographical
and jurisdictional limitations. Natural resources for example attract no value
on the conventional company balance sheet, but most governments are attempting
to conserve same. Most income taxes reward expenditure (related to the gaining
of income) and discourage frugality and saving. Our tax regimes encourage
personal, corporate and national debt, whilst our Treasuries bemoan the lack of
national savings and funds.
encourage the artifice of trans-national corporate entities, and yet fail to
associate those entities with actual productive, economic and trading
activities in their supposed countries (often tax havens) of domicile.
are still coming to grips with phenomena like the multi-national corporation,
profit shifting, corporate tax minimisation, tax competition and tax havens.
And what had previously been the sole purvey of large corporations is now well
within the capabilities of small to medium enterprises thanks to computers and
the Internet. They allow many entities to hide behind legal and professional privilege,
or an easily obfuscated trans-jurisdictional corporate structure. They are,
however, slowly coming to grips with these issues.
major compliance problems that face a society are still, broadly speaking,
identity, evidence and jurisdiction … although we are coming to grips with
these questions in a multitude of different ways.
the information technology revolution is redefining our traditional focuses and
boundaries it also offers a number of new threats to the revenue that were collected.
At present we seem to be applying old business models, forms and methods to the
new environment, but this will no doubt change as the system refine their
appreciation of electronic commerce, enterprise application integration and
real-time automation, and integrate IT
of these, the tax system in Nigeria is crippled with in-efficiency, in policy
and personnel, and achieves less effectiveness with high rate of evasion
despite myriad of reforms by the government. Thus this research project
searches deeply into the causes of the problem and how to revamp an ICT base
tax administration in Nigeria as an expedient tax base and sustainable economic
1.3 OBEJECTIVE OF STUDY
These include the aim of which this
research work is being carried out and it includes the following:
To examine the present state of tax administration in Lagos
To determine the degree and area of
improvement observed after the introduction of ICT base tax administration.
determine if the ICT base tax system is the cause of reduction in tax aviation
noticed in Lagos state.
To know how enumeration of tax personnel
affects the ICT base tax administration.
1.4 RESEARCH QUESTION
Is the degree of improvement
observed in Lagos state recent tax generation due to the introduction of ICT base
Is the ICT base tax system in Lagos
state the cause of reduction in tax aviation noticed in Lagos state?
Does enumeration of tax personnel
affect the ICT base tax administration?
1.5 RESEARCH HYPOPTHESES
H0: ICT base tax
administration does not have significant effect tax generation.
H1: ICT base tax
administration does have significant effect tax generation.
H0: ICT base tax system in
Lagos state is not the cause of reduction in tax aviation noticed in Lagos
base tax system in Lagos state is the cause of reduction in tax aviation
noticed in Lagos state.
H0: Enumeration of tax
personnel does not affect the ICT base tax administration.
Enumeration of tax
personnel does affect the ICT base tax administration?
Reform of the revenue administration may be needed to enable it to
keep up with the increasing sophistication of business activity and tax evasion
schemes. With globalization, goods and services are produced by taxable
entities in multiple countries. This presents vast opportunities for
manipulating transactions to reduce the tax burden. The existence of tax
havens, electronic financial transactions and the increasing use of the
internet in commerce pose major challenges in enforcing the tax laws. Even,
run-of-the-mill domestic taxpayers are increasingly using information
technology for running their businesses and for accounting. Without a matching
increase in the professional and technological capacity of the revenue administration,
its chances of monitoring taxable activity and countering tax evasion are
seriously reduced. Thus a study of the effect that ICT base systems have had on
tax administration in the study area will give us a better view of its prospect
to the nation at large.
1.7 OPERATIONAL DEFINITION OF TERMS
Back Duty Assessment: - This
refers to the review of the underlying record of a taxpayer carried out by the
relevant tax authority to confirm whether the returns agree with the records.
Franked Investment Income: - this
refers to any interest income or dividend received, net of withholding tax, by
a Nigeria Company from another Nigeria Company.
- this refers to any data that has
been processed. i.e. processed data.
- This is a means of conveying
information of target users.
Technology: - It
is the study (science) of applied to practical purposes technically means and
skills of a particular civilization.
Administration: - (SAFE,
1991) covers all the processes, which begin with bringing to the knowledge of
the tax payer his duty and nature of tax to pay and end with the procurement of
a tax clearance certificate of discharge certificate.
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