Since 2014
Impact Of Information Technology On Tax Administration In Southwest, Nigeria
Archives of Business Research
View Archive Info| Field | Value | |
| Title |
Impact Of Information Technology On Tax Administration In Southwest, Nigeria
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| Creator |
Olatunji, Olaoye Clement
Ayodele, Kehinde Busayo |
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| Subject |
—
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| Description |
This study examined the impact of information technology on tax administration in south west, Nigeria. It specifically investigated the effect of information technology on tax productivity and the relationship between information technology on tax implementation and tax planning. Descriptive research design was employed, of which questionnaire was used to gather data and analysed with multiple regression and pearson product moment correlation. The study revealed that information technology (Online Tax Filing-OTF, Online Tax Registration-OTR and Online Tax Remittance-OTRE) affect tax productivity with -1.9%, 7.3% and 31.5% (p=0.85, 0.526 and 0.00), there is relationship of -5.9% (p=0.520), 9.7% (p=0.290) and 0.344 (p=0.000) between OTF, OTR and OTRE on Tax Implementation-TAXIMP and -3.8% (p=0.684), 14% (p=0.140) and -0.190 (p=0.038<0.05) relationship between OTF, OTR and OTRE on Tax Planning-TAXPLNN. The study concluded that information technology enhance the level of tax productivity and administration. It is therefore recommended that the respective agencies (federal, state and local government) responsible for tax collection should carry out one on one awareness in the form of seminars and sensitization of the process and suitability of information technology on tax administration.
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| Publisher |
Archives of Business Research
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| Contributor |
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| Date |
2017-10-04
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://www.scholarpublishing.org/index.php/ABR/article/view/3549
10.14738/abr.59.3549 |
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| Source |
Archives of Business Research; Vol 5, No 9 (2017): Archives of Business Research
2054-7404 10.14738/abr.59.2017 |
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| Language |
eng
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| Relation |
http://www.scholarpublishing.org/index.php/ABR/article/view/3549/2216
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| Rights |
Copyright (c) 2017 Archives of Business Research
http://creativecommons.org/licenses/by/4.0 |
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