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  • ADEYEYE, Gbadegesin

    (Department of Accounting, University of Lagos, Akoka, Lagos, Nigeria)

Abstract

This study investigates the impact of technology innovation on tax administration in Nigeria.Primary Data were collected through the use of structured questionnaire administered on 219 staffers of Federal Inland Revenue Service (FIRS) to elicit their responses. Descriptive statistics, Analysis of Variance (ANOVA) and Regression Model were used for the data analysis.The R value depicts that the use of information technology accounted for (76.3%) improvement in tax administration in Nigeria.The results strongly support the TPB in predicting the intention of users to adopt electronic tax-filing systems.The results also demonstrate the significant effect that computer self-efficacy has on behavioural intention through perceived ease of use, perceived usefulness, and perceived risk of use.Based on the findings of this study, implications for electronic tax filing are discussed.Finally, conclusion and recommendations were made based on the findings of the study.

Suggested Citation

  • ADEYEYE, Gbadegesin, 2019. "http://anale.spiruharet.ro/index.php/economics/article/view/1914/pdf," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 19(1), pages 31-63.
    • Handle: RePEc:ris:sphecs:0338
    as

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    References listed on IDEAS

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    1. Viswanath Venkatesh, 2000. "Determinants of Perceived Ease of Use: Integrating Control, Intrinsic Motivation, and Emotion into the Technology Acceptance Model," Information Systems Research, INFORMS, vol. 11(4), pages 342-365, December.
    2. Mehmet Serkan Tosun & Sohrab Abizadeh, 2005. "Economic growth and tax components: an analysis of tax changes in OECD," Applied Economics, Taylor & Francis Journals, vol. 37(19), pages 2251-2263.
    3. Odusola, Ayodele, 2006. "Tax Policy Reforms in Nigeria," UNDP Africa Economists Working Papers 307339, United Nations Development Programme (UNDP).
    4. Viswanath Venkatesh & Fred D. Davis, 2000. "A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies," Management Science, INFORMS, vol. 46(2), pages 186-204, February.
    5. Shirley Taylor & Peter A. Todd, 1995. "Understanding Information Technology Usage: A Test of Competing Models," Information Systems Research, INFORMS, vol. 6(2), pages 144-176, June.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    tax administration; technology innovation; FIRS; TPB; Nigeria;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

    Statistics

    Access and download statistics

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