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The Impact Of Ict On Taxation: Evidence From Oyo State

Author

Listed:
  • Tajudeen Adejare Adegbite
  • Mustapha Bojuwon
  • Adenike Foluke Adegbite

    (Al-Hikmah University, Nigeria
    Fountain University, Nigeria
    University of Ilorin, Nigeria)

Abstract

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.

Suggested Citation

  • Tajudeen Adejare Adegbite & Mustapha Bojuwon & Adenike Foluke Adegbite, 2019. "The Impact Of Ict On Taxation: Evidence From Oyo State," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 8(4), pages 7-25.
    • Handle: RePEc:cpn:umkcjf:v:8:y:2019:i:4:p:7-25
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    Citations

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    Cited by:

    1. Cordelia Omodero, 2023. "Information Communication Technology Taxation And Tax Earnings In A Low-Income Economy," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 41-54.
    2. Dorota Krupa & Damian Walczak, 2021. "Old-Age Savings Behaviour - Is Gender an Important Factor?," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 196-206.

    More about this item

    Keywords

    ICT; taxation; chi-square; MANOVA; revenue;
    All these keywords.

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