Information and Communication Technology(ICT) as a Tool in Revenue Generation and Tax Administration , A Study of Firs Abakaliki,Ebonyi State-Nigeria

Abstract

Information and Communication Technology (ICT) has opened a new visage to globalization in revenue generation and tax administration. The deployment and integration of ICT facilities into revenue generation and tax administration for internet access and a web portal implementation that enable the organizations in charge of revenue generation and tax administration in Nigeria;federal inland revenue service(FIRS) to carry out most of its activities ubiquitously on the internet is steadily growing in Nigeria. This has enabled many financial operations such as Pay-direct,E-tax,M-banking,E-banking,E-fiiling,E-assessment,E-auditing among others.In Nigeria,quite a large number of revenue generation and tax administration organizations in different state  have either developed their portal or have had one deployed for the purpose of ICT-related operations. This development has had tremendous impact on revenue generation and tax administration or management. It now provides these organizations with opportunities for e-revenue and tax operations.Taxation can be defined as the imposition by government of compulsory contributions or levies on the citizens, property, income, commodities, transactions and so forth, for the purpose of raising revenue for government expenditure.The purpose of the study therefore is to review the roles of ICT in revenue generation and tax administration in federal inland revenue service Abakaliki,Ebonyi state-Nigeria.

Keywords: ICT,Renenue Generation,Tax Administration,Firs,Ebonyi State

DOI: 10.7176/CEIS/13-5-02

Publication date:October 31^st 2022