HomeAccounting project topics and materials for undergraduatesEFFECTS OF INFORMATION TECHNOLOGY ON THE EFFICIENCY OF TAX ADMINISTRATION IN NIGERIA (A CASE STUDY OF ENUGU STATE BOARD OF INTERNAL REVENUE)
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EFFECTS OF INFORMATION TECHNOLOGY ON THE EFFICIENCY OF TAX ADMINISTRATION IN NIGERIA (A CASE STUDY OF ENUGU STATE BOARD OF INTERNAL REVENUE)

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ABSTRACT
This research study examines the Effect of Information Technology on the Efficiency of Tax Administration in Nigeria, a case Study of Enugu State Board of Internal Revenue. Its main objective is to find out whether the application of Information Technology increases efficiency on tax administration. For the purpose of this study, the researcher adopted the method of survey Research Design. Data used in this research were gotten from both primary and secondary sources including questionnaires and textbooks respectively. These data were analyzed and presented in tables. Three (3) hypotheses were
formulated and tested using the Analysis of variance(ANOVA) method. The findings of this research tend to show that effective tax administration resulting from the application of Information Technology leads to an increase in tax base as more potential taxpayers are drawn into the tax net when there is a conducive environment. It is recommended in this work that enlightenment campaign be made available for the masses and also adequate training for the tax officials on the use of modern technology

TABLE OF CONTENT
Cover page i
Certification ii
Approval page iii
Dedication iv
Acknowledgement v
Abstract
CHAPTER ONE: Introduction
1.1 Background of the study 1
1.2 Statement of the problem 7
1.3 Research Questions 8
1.5 Research Hypotheses 9
1.6 Significance of the Study 10
1.7 Scope of the Study
1.8 Limitation of the Study 10
1.9 Definition of Terms 11
CHAPTER TWO: Review of Related Literature
2.1 Concept of Taxation 13
2.2 Nigerian Tax System 16
2.2.1Structure of Nigeria Tax System 17
2.2.2 Features of Nigerian Tax System 20
2.2.3 Objectives of Nigerian Tax System 22
2.3 National Tax Policy 25
2.4 Tax Laws 28
2.5 Tax Administration 33
2.5.1 Objectives of Tax Administration 34
2.5.2Models of Tax Administration 35
2.5.3 Tax Administration 37
2.5.4 Organs of Tax Administration 38
2.5.5 Procedures of Tax Administration 48
2.6 Problems of Tax Administration in Enugu 52
2.7 Information Technology (IT) 54
2.7.1 Application of IT in Tax Administration 56
2.7.2 Benefits of IT in Tax Administration 57
References 59
CHAPTER THREE: Research Design and Methodology
3.1 Research Design 60
9
3.2 Sources of Data 60
3.3 Research Instrument 61
3.4 Reliability/validity of Research Instruments 61
3.5 Population 62
3.6 Sampling Technique and Sample Size 62
3.7 Administration of Research Instruments 65
3.8 Method of Data Analysis 65
CHAPTER FOUR: Data Presentation, Analysis
4.1 Data Presentation 68
4.2 Test of Hypotheses 80
CHAPTER FIVE: Summary of Findings, Conclusion and
Recommendations
5.1 Summary of findings 89
5.2 Conclusion 90
5.3 Recommendations 90
Bibliography 93
Appendix