final year project topics and materials

PROJECT MATERIAL ON: effects of information technology on the efficiency of tax administration in nigeria ( 106 pages)

ABSTRACT

This research study examines the Effect of Information Technology on the Efficiency of Tax Administration in Nigeria, a case Study of Enugu State Board of Internal Revenue. Its main objective is to find out whether the application of Information Technology increases efficiency on tax administration. For the purpose of this study, the researcher adopted the method of survey Research Design. Data used in this research were gotten from both primary and secondary sources including questionnaires and textbooks respectively. These data were analyzed and presented in tables. Three (3) hypotheses were formulated and tested using the Analysis of variance(ANOVA) method. The findings of this research tend to show that effective tax administration resulting from the application of Information Technology leads to an increase in tax base as more potential taxpayers are drawn into the tax net when there is a conducive environment. It is recommended in this work that enlightenment campaign be made available for the masses and also adequate training for the tax officials on the use of modern technology

TABLE OF CONTENT

Cover page i
Certification ii
Approval page iii
Dedication iv
Acknowledgement v
Abstract

CHAPTER ONE: Introduction

1.1 Background of the study 1
1.2 Statement of the problem 7
1.3 Research Questions 8
1.5 Research Hypotheses 9
1.6 Significance of the Study 10
1.7 Scope of the Study
1.8 Limitation of the Study 10
1.9 Definition of Terms 11

CHAPTER TWO: Review of Related Literature

2.1 Concept of Taxation 13
2.2 Nigerian Tax System 16
2.2.1 Structure of Nigeria Tax System 17
2.2.2 Features of Nigerian Tax System 20
2.2.3 Objectives of Nigerian Tax System 22
2.3 National Tax Policy 25
2.4 Tax Laws 28
2.5 Tax Administration 33
2.5.1 Objectives of Tax Administration 34
2.5.2 Models of Tax Administration 35
2.5.3 Tax Administration 37
2.5.4 Organs of Tax Administration 38
2.5.5 Procedures of Tax Administration 48
2.6 Problems of Tax Administration in Enugu 52
2.7 Information Technology (IT) 54
2.7.1 Application of IT in Tax Administration 56
2.7.2 Benefits of IT in Tax Administration 57
References 59

CHAPTER THREE: Research Design and Methodology

3.1 Research Design 60
9
3.2 Sources of Data 60
3.3 Research Instrument 61
3.4 Reliability/validity of Research Instruments 61
3.5 Population 62
3.6 Sampling Technique and Sample Size 62
3.7 Administration of Research Instruments 65
3.8 Method of Data Analysis 65

CHAPTER FOUR: Data Presentation, Analysis

4.1 Data Presentation 68
4.2 Test of Hypotheses 80

CHAPTER FIVE: Summary of Findings, Conclusion and

Recommendations
5.1 Summary of findings 89
5.2 Conclusion 90
5.3 Recommendations 90
Bibliography 93
Appendix 95
10

CHAPTER ONE

INTRODUCTION
1.1 Background Of The Study
Taxation is one of the oldest and major sources of government revenue. The history of taxation in Nigeria dates back to the pre-colonial era. During this period, there were different systems of taxation existing in the forms of compulsory services, contribution of goods, money, labour and the likes, among the various kingdoms and ethnic groups and tribes controlled by the Obas, Emirs etc., in order to sustain the Monarch and also for community development (ICAN,2010)
Taxation, as we know it today, was first introduced in Nigeria in 1904 by the late Lord Lugard, when community tax became operative in the Northern Nigeria. He later made changes which culminated in the Native Revenue Ordinance of 1917. An amending ordinance that extended the provisions of the 1917 ordinance to Southern Nigeria....( 106 pages) GET FULL MATERIAL.