IMPROVING TAX ADMINISTRATION THROUGH TECHNOLOGY INNOVATION IN NIGERIA (A STUDY OF FEDERAL INLAND REVENUE SERVICE)Journal: Annals of Spiru Haret University. Economic Series (Vol.19, No. 1)
Publication Date: 2019-03-30
Authors : Gbadegesin Babatunde ADEYEYE;
Page : 31-64
Keywords : tax administration; technology innovation; FIRS; TPB; Nigeria;
This study investigates the impact of technology innovation on tax administration in Nigeria. Primary Data were collected through the use of structured questionnaire administered on 219 staffers of Federal Inland Revenue Service (FIRS) to elicit their responses. Descriptive statistics, Analysis of Variance (ANOVA) and Regression Model were used for the data analysis. The R value depicts that the use of information technology accounted for (76.3%) improvement in tax administration in Nigeria. The results strongly support the TPB in predicting the intention of users to adopt electronic tax-filing systems. The results also demonstrate the significant effect that computer self-efficacy has on behavioural intention through perceived ease of use, perceived usefulness, and perceived risk of use. Based on the findings of this study, implications for electronic tax filing are discussed. Finally, conclusion and recommendations were made based on the findings of the study.
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