• EFFECTS OF INFORMATION TECHNOLOGY ON THE EFFICIENCY OF TAX ADMINISTRATION IN NIGERIA
    [A CASE STUDY OF ENUGU STATE BOARD OF INTERNAL REVENUE]


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    • ABSRACT - [ Total Page(s): 1 ]ABSTRACTThis 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. Its main objective is to find out whether the application of Information Technology increases efficiency on tax administration. For the purpose of this study, the researcher adopted the method of survey Research Design. Data used in this research were gotten from both primary and secondary sources including questionnaires and textbooks respectively. These data were analyzed and presented in tables. Three (3) hypothe ... Continue Reading

         

      CHAPTER ONE - [ Total Page(s): 4 ]CHAPTER ONEINTRODUCTION1.1 Background Of The StudyTaxation is one of the oldest and major sources of government revenue. The history of taxation in Nigeria dates back to the pre-colonial era. During this period, there were different systems of taxation existing in the forms of compulsory services, contribution of goods, money, labour and the likes, among the various kingdoms and ethnic groups and tribes controlled by the Obas, Emirs etc., in order to sustain the Monarch and also for community development (ICAN,2010)Taxation, as we know it today, was first introduced in Nigeria in 1904 by the l ... Continue Reading