Journal • CITN Journal

Editorial Board

Editor-in-Chief

Professor Rafiu Oyesola Salawu

Department of Management & Accounting, Faculty of Administration, Obafemi Awolowo University, Ile-Ife

Managing Editor

Professor Godwin Emmanuel Oyedokun

Department of Management & Accounting, Lead City University, Ibadan, Nigeria

Editorial Board Secretary

Mary-Fidelis Chidoziem Abiahu

Director, Research and Professional Standard, Chartered Institute of Taxation of Nigeria

Editorial Board Members

Professor Chinedum Nathaniel Nwezeaku

Federal University of Technology, Owerri

Professor John Adeoti

Nigeria Institute of Social and Economic Research (NISER), Ibadan

Professor Uche Jack-Osimiri

Faculty of Law, River State University, Port Harcourt

Professor Aruwa Suleiman Akwu-Odo Salihu

Nasarawa State University, Keffi Nasarawa State Nigeria

Dr. Eiya Ofiafoh Ofiafoh (Associate Professor)

Department of Accounting, University of Benin, Benin City, Nigeria

Dr. Stephen Chukwuemeka Mark Abani

MCSA Worldwide Projects Limited, Abuja, Nigeria

Dr. Kenny Adedapo Soyemi

Department of Accounting, Olabisi Onabanjo University, Ago Iwoye, Ogun State, Nigeria

Professor Joseph Uchenna Uwaleke

Department of Banking & Finance, Nasarawa State University, Keffi Nasarawa State, Nigeria

Barrister Chukwuemeka Eze

Faculty of Law, Nasarawa State University, Keffi Nasarawa State, Nigeria

Mr. Simon Nwanmaghyi Kato

Federal Inland Revenue Service, Chairman’s Office, Abuja, Nigeria

INFORMATION COMMUNICATIONS TECHNOLOGY AND EFFECTIVE TAX ADMINISTRATION IN NIGERIA: AN EXAMINATION OF THE TECHNOLOGY ACCEPTANCE MODEL

Description

INFORMATION COMMUNICATIONS TECHNOLOGY AND EFFECTIVE TAX ADMINISTRATION IN NIGERIA: AN EXAMINATION OF THE TECHNOLOGY ACCEPTANCE MODEL

Authors

ODIA, James Osabuohien and ALEGBE, John. J

Abstract

The broad objective of the study is an investigation of the relationship between Information Communications Technology and Effective Tax Administration in Nigeria: An Examination of the Technology Acceptance Model. To achieve this broad objective, the following variables like electronic tax registration, electronic tax filing, electronic tax clearance certificate, electronic tax payment, electronic tax receipt, and electronic stamp duty were examined as factors explaining Effective Tax Administration, while perceived ease of use and perceived usefulness were used to moderate the relationships. The research design adopted was qualitative, while the research data were collected with the aid of a questionnaire administered on a randomly determined sample size of two hundred and sixty-nine (269) respondents from large and medium tax offices in Nigeria’s South-South geopolitical zone. The Ordinary Least Square (OLS) regression technique was used for data analysis. The results indicated that the nexus between electronic tax registration, electronic tax clearance certificate and stamp duty had statistically significant and positive relationship with effective tax administration; electronic tax filing, electronic tax payment and electronic tax receipt relationships with effective tax administration were positive but statistically insignificant; whereas perceived ease of use significantly moderate the association between ICT tools and effective tax administration, hence when ICT tools are flexible to interact with, leads to fast and easy accomplishment of tasks and ease of operation; the perceived usefulness does not significantly moderate the association between ICT tools and effective tax administration. Consequently, it is recommended that there is the need for government to ensure stricter enforcement of policy statements which will make compulsory the registration of all businesses with the Corporate Affairs Commission, while the CAC in turn should synergize with the relevant tax agencies with information of all the registered entities for necessary and enhanced documentations towards the tax administration process.

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