INFORMATION COMMUNICATION TECHNOLOGY AND TAX ADMINISTRATION IN NIGERIA: THEORETICAL AND DESCRIPTIVE ANALYSIS

Abstract

This paper undertook a theoretical and descriptive analysis of the relationship between information communication technologyand tax administration in Nigeria using a time series annual data between the period 1981 and 2015.This was meant to bring to fore the relationship between information communication technology and tax revenue as well as the extent to which information communication technology has been employed in tax administration in Nigeria. The study revealed that information communication technology has a positive relationship with tax revenue but has not been maximally employed in tax administration in Nigeria as evidenced by tax compliance indicator. It was then recommended among others that for tax administration to be efficient and effective in Nigeria, government should engage the services of tax consultants as well as ensure the provision and utilization of up to date information communication technology soft and hard-wares by its relevant tax agencies