The Use of Information and Communication Technology as a Veritable Tool for Tax Administration

ABSTRACT

It is true that The use of and Communication is a veritable tool in tax administration. However the purpose of this research work is to contribute some thoughts to how the use of ICT in taxation can be effectualized.

In exploring the subject matter, he first looked at the overall essence of information and technology and how it can serve as a veritable tool in tax using kaduna state board of internal revenue as a case study.

The project is divided into five chapters. The first chapter introduces the topic and purpose of the study. It also explained the significance and scope of the study.

Chapter two is the literature review and the historical of the case study, i.ekaduna state board of internal revenue.

Chapter three on the other hand addresses the issue of research methodology, research design, data collection instruments as well as methods used in data collection and analysis.

Chapter four extensively analysed and presented data and classification of respondents as well as data analysis. Finally chapter five is the concluding part of the project work with summary, conclusion and recommendations.

TABLE OF CONTENTS

Title page i
Certification ii
Dedication iii
Acknowledgement iv-v
Abstract vi-vii
Table of content viii-xiii

CHAPTER ONE

1.1. Introduction
1.2. Statement of the problem
1.3. Statement of hypothesis
1.4. Objective of the study
1.5. Significance of the study
1.6. Background of the study
1.7. Scope and limitation of the study
1.8. Definition of terms

CHAPTER TWO: LITERATURE REVIEW

2.0 Introduction
2.1 Concept of taxation
2.1.1 Tax
2.1.2 General tax administration
2.2 Types of tax
2.2.1 Value added tax( VAT)
2.2.2 Capital gains tax
2.2.3 Educational tax
2.2.4 Personal income tax
2.2.5 Companies income tax
2.3 Nigeria tax system
2.3.1 Administration of taxes
2.3.2 Organs of tax administration
2.4.1 Concept of information and communication technology
2.4.2 Features and significance of Information and communication technology in tax administration
2.4.3 Information and communication projects adopted by the board of internal revenue
2.5 Information and communication adoption in Nigeria

CHAPTER THREE: RESEARCH METHODOLOGY

3.1 Introduction
3.2 Sources of data
3.3 Methods of data collection
3.4 Population of the study
3.5 Sample and sampling methods
3.6 Method of Data presentation and analysis

CHAPTER FOUR: PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

4.1 Introduction
4.2 Table of responses, section A
4.3 Table of responses, section B
4.4 Data analysis
4.5 Chi square method
4.6 Interpretation of hypothesis
4.7 Testing of hypothesis

CHAPTER FIVE: SUMMARY, FINDINGS, CONCLUSION AND RECOMMENDATION

5.1 Introduction
5.2 Summary
5.3 Findings
5.4 Conclusion
5.5 Recommendations
Bibliography
Abbreviations
QUESTIONNAIRE

INTRODUCTION

Information and communication technology is often used as an extended synonym for information technology(IT),

but is a more specific term that stresses the role of unified communication and the integration of computers as well as necessary enterprise software, middleware storage and audio- visual systems, which enables users to access, store, transmit and manipulate information.

The term ICT is also used to refer to the convergence of audio-visual and telephone networks with computer networks through a single cable or link system.

There are large economic incentives when telephone networks are merged with the computer network system using a single unified system of cabling, signal distribution and management.

When put simply, information and communication technology (ICT) would refer to an umbrella that includes any communication device or application, encompassing radio, televisions, cellular phones.

Computer and network hardware and software, satellite system and so on, as well as the various services and applications associated with them, such as video conferencing and distant learning(Brandy et al, 2003).

BIBLIOGRAPHY

Ayodele Odusola (2006) An assessment of the new tax reforms and there impact on tax evasion (journal), tax policy reforms in Nigeria (journal).
Brandy et al (2003) decision making for location of necessary knowledge for intensive business on ICT sector (volume 1, p6,7)
Hugh Dalton (1987) principles of public finance (google books) Mageret Rouse www.whatis.com
Mahmud Bello  cooperate affairs commission seeks end to double   taxation (journal).
Ngplains (2002) Inpact of tax administration in nigeria (pdf, online journal)

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