INFORMATION COMMUNICATION TECHNOLOGY ON TAX ADMINISTRATION (A STUDY OF LAGOS STATE BOARD OF INTERNAL REVENUE)

INFORMATION COMMUNICATION TECHNOLOGY ON TAX ADMINISTRATION (A STUDY OF LAGOS STATE BOARD OF INTERNAL REVENUE)

ABSTRACT

This 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 technology. 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.

CHAPTER ONE

INTRODUCTION

1.1 BACKGROUND TO THE STUDY

In 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. They 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 They still rely on information from our taxpaying clientèle which is outdated and often unreliable before we even begin to process it.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 centralized offices and locations. They still support a number of economic and social paradoxes, and rely on increasingly outdated accounting conventions and often-artificial geographical and jurisdictional limitations.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.

INFORMATION COMMUNICATION TECHNOLOGY ON TAX ADMINISTRATION (A STUDY OF LAGOS STATE BOARD OF INTERNAL REVENUE)