Impacts of ict use to large taxpayer department introduction of ict has changed the way tax administration used to be handled at large taxpayer department2 100% of large taxpayers and tax consultants (firms) have computers in their offices which they use for their day to day operations refund) and so forth as shown by table 2 below. Tax debt: firs seals peter obi’s company, other companies in lagos, kano. The passage of information communications technology, ict, tax being considered by the national assembly will likely threaten nigeria’s ability to achieve its goal of 30% broadband penetration.
This paper revealed the extent of utility of ict to a tax administration’s core operations in nigeria keywords: information and communication technology (ict), tax system, tax administration, ict adoption. Pages thesis title page ii the tenets of good tax system tax administration in nigeria company income tax in nigeria tax appeal tribunal (tat) the use of ict has an impact on tax compliance and cost incurred in enforcing company income tax compliance. Tax administration systems (itas) available in the market and draws lessons learnt from 13 diverse co untries chapter 1 gives an insight in the context, motives and objectives behind the study it then goes on to describe. The information and communications technology (ict) sector has been a pioneer and a powerful catalyst in ict industry, will focus on such large firms – whether national, regional, or multinational positive impact on gdp from information technology, telecommunications, and mobile telecommunications investment, in both developed and.
50 tax administration in nigeria the administration of taxation in nigeria is vested in the various tax authorities depending on the type of tax under consideration. Nigeria tax payment is the demonstration of such a desire, although some income assist small business requires both policy and administration model adjustments in order to be effective the 2005 year, therefore, saw the beginning of a process of is to analyze the impact of tax policy on the performance of small and medium scale. Effects of information technology on the efficiency of tax administration in nigeria (a case study of enugu state board of internal revenue) 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. Company income tax in nigeria – administration of companies income tax in nigeria company income tax is a significant source of revenue the government of nigeria it is a direct tax levied on the profits of companies in nigeria.
The tax system in nigeria is made up of the tax policy, the tax laws and the tax administration all of these are expected to work together in order to achieve the economic goal of the nation. The impact of application of information and communications technology (ict) in the administration of polytechnics in ogun state, nigeria by soneye semiu adebayo matric no: nou100032296 a project submitted to the school of education, national open university of nigeria, abeokuta, in partial fulfilment of the requirement for the award of masters. In recent time, the impact of paying tax is not felt by payees in nigeria and indeed has put them in doubt and confusion as to the use of the fund by the relevant government in the development of the economy.
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. Many researchers have argued the impact of tax administration on economic growth of any growth and development in nigeria through the use of tax administration calls for the study the main objective of this study is to determine the impact of company income taxation on the profitability of company’s in nigeria. Impact of ict on tax administration in nigeria the dwindling global fortune occasioned by the fall in the price of crude oil, the major source of wealth for nigeria shifted the attention of the government and major stakeholders in the country to the revenue generated locally.
Known as “ict” which is seen as the hallmark of the 21st century in all tax offices in nigeria thereby making it possible for tax payers and tax authorities to declare uniform and consistent claims to avoid tax evasion in the country. The impact of taxation on revenue generation in nigeria: a study of federal features in nigerian tax system, taxation as a tool for wealth creation and employment, key words: taxation, revenue generation, gross domestic product, tax system and tax administration introduction the serious decline in price of oil in recent years has led. 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.
The general objective of this study is to analyze the impact of ict on the nigerian economic growth and development and the following are the specific objectives: 1 to examine the impact of ict on the nigerian economic growth and development. Appraising the impact of information and communication technology in tax collection in nigeria november 2013 abstract this study is on appraising the impact of information and communication technology in tax collection: a case study of integrated tax office 1 kaduna north lga. For the information and communications technology (ict) sector may 2014 in brief the national information technology development agency (nitda) recently released guidelines on standards among local ict companies among others impact of the guidelines the key areas of the ict business impacted by the pwc nigeria tax and regulatory. For instance, a member of council, computer professionals registration council of nigeria (cpn), mr rogba adeoye has said it is too early to assess the impact of buhari's administration on ict in.