Information Communications Technology and Effective Tax Administration in Nigeria: An Examination of the Technology Acceptance Model

Odia James Osabuohien () and Alegbe John. J ()
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Odia James Osabuohien: Department of Accounting, Postal: University of Benin, Benin City, Nigeria.,, https://jted.citn.org/
Alegbe John. J: Federal Inland Revenue Service (FIRS), Postal: Abuja, Nigeria. ,, https://jted.citn.org/

Journal of Taxation and Economic Development, 2024, vol. 23, issue 2, 20-52

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.

Keywords: Information Communications Technology; Effective Tax Administration; Technology Acceptance Model; Electronic Tax Registration (search for similar items in EconPapers)
Date: 2024
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