Impact of Information Technology on Tax Administration in Southwest, Nigeria

Impact of Information Technology on Tax Administration in Southwest, Nigeria

Kehinde B.A.

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Dr. C.O. Olaoye

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Ekiti State University

Impact of Information Technology on Tax Administration in Southwest, Nigeria

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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 ontax 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 productivitywith -1.9%, 7.3% and 31.5% (p=0.85, 0.526 and 0.00), there isrelationship 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

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

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How to Cite This Article

Kehinde B.A.. 2017. \u201cImpact of Information Technology on Tax Administration in Southwest, Nigeria\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 17 (GJMBR Volume 17 Issue D2): .

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GJMBR Volume 17 Issue D2
Pg. 25- 33

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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GJMBR-D Classification: JEL Code: H20

Submission ReceivedDecember 7, 2016
Peer Review Double Blind
Handling Editor
Accepted January 2, 2017
Published January 15, 2017

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v1.2

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September 7, 2017

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Article Matrices

Total Score: 107

Country: Nigeria

Subject: Global Journal of Management and Business Research - D: Accounting & Auditing

Authors: Dr. C.O. Olaoye, Kehinde B.A. (PhD/Dr. count: 1)

View Count (all-time): 158

Total Views (Real + Logic): 3550

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Publish Date: 2017 09, Thu

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Total Views: 3550

Total Downloads: 1763

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