The Impact of ICT on Taxation: Evidence from Oyo State

• Autorzy: Tajudeen Adejare Adegbite , Mustapha Bojuwon , Adenike Foluke Adegbite
• Języki publikacji: EN

Abstrakty

EN

This study investigated the impact of ICT on revenue generated from tax in Oyo State. Primary data were collected through administered questionnaire from staff of Oyo State board of internal revenue service and other taxpayers. Three hundred and fifty (350) questionnaires were distributed and administered among the staff of state board of internal revenue service and tax payers out of which 300 was returned. Data were analyzed using descriptive statistics, chi- square, ANOVA and Multivariate Analysis of Variance and Covariance (MANOVA) to test the hypothesis formulated. It is concluded that ICT has positive significant and statistical impact on tax revenue generation in Oyo State. ICT is a highly effective tool which enhances taxation cash inflow in the state. It is suggested that government should lay much emphases on digital tax through good governance practices on ICT with a comprehensive accounting platform which would improve the productivity of assigned tax authorities in more accurate, effective, and accountable manner. (original abstract)

Słowa kluczowe

EN

Information and Communication Technology (ICT); Taxation; Multivariate analysis of variance

PL

Technologie informacyjne i telekomunikacyjne; Opodatkowanie; Wielowymiarowa analiza wariancji

• Czasopismo: Copernican Journal of Finance & Accounting
• Rocznik: 2019
• Tom: 8
• Numer: nr 4
• Strony: 7--25

Twórcy

autor

Tajudeen Adejare Adegbite

• Al-Hikmah University, Ilorin, Kwara State, Nigeria

autor

Mustapha Bojuwon

• Fountain University, Osogbo, Nigeria

autor

Adenike Foluke Adegbite

• University of Ilorin, Nigeria

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Identyfikatory

DOI

10.12775/ CJFA.2019.015