Impact of Information and Communication Technology on the Efficiency of Tax Administration in Bauchi State, Nigeria

Abstract

This study examined the impact of Information and Communication Technology (ICT) on the efficiency of tax administration in Bauchi State, Nigeria. The research employed a survey research design using questionnaire. Data were collected from 60 selected staff of Bauchi State Board of Internal Revenue. The study employed multiple regression analysis to test the hypotheses. The results from the study indicated that ICT infrastructure and ICT capacity has a significant positive relationship with tax administration. In contrast, ICT utilization does not indicate a significant relationship with tax administration. The study concluded that ICT has a significant impact on the efficiency of tax administration. Accordingly, the results prove that the adoption of ICT is a panacea for alleviating the inefficiency of tax administration in Bauchi State and Nigeria in general. The study recommended that the Bauchi State Internal Revenue Service (BSIRS) should migrate to E-taxation, engage in training and re-training of its tax officials as well as the tax payers as measures to tap from ICT in enhancing tax administration efficiency in the state. This could be achieved through increased budget allocation for the Board especially on ICT.