INFORMATION COMMUNICATION TECHNOLOGY ON TAX ADMINISTRATION (A STUDY OF LAGOS STATE BOARD OF INTERNAL REVENUE)

ABSTRACT

This research study examines the Effect of Information Communication Technology on Tax Administration in Nigeria with reference to Lagos State Board of Internal Revenue it deals with tax administration prospect and process of information communication technology.

Data and information are collected and analysis by means of the survey research design, questionnaire, secondary sources and the chi-square statistical method.

The findings of the research tend to show that effective tax administration leads to an increase in tax base as more potential taxpayers and drawn into the tax net when the atmosphere is conducive.  However, it also found that motivation, and welfare services are important to organizational performance.

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