Impact of Information Technology on Tax Administration in Southwest, Nigeria

Abstract

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