The Role of Digitalization in Improving Tax Administration in Nigeria: A Case Study of the Integrated Tax Administration System (ITAS)
- Project Research
- 1-5 Chapters
- Abstract : Available
- Table of Content: Available
- Reference Style:
- Recommended for :
- NGN 5000
Background of the Study
Tax administration plays a critical role in revenue generation and economic sustainability. In Nigeria, inefficiencies in traditional tax systems have historically contributed to low compliance, revenue leakages, and high administrative costs (Adebayo & Okoro, 2023). Digitalization is a transformative approach that promises to address these issues by enhancing transparency, efficiency, and accessibility in tax administration.
The Integrated Tax Administration System (ITAS) was introduced by the Federal Inland Revenue Service (FIRS) to modernize Nigeria’s tax administration. ITAS integrates automated processes for tax registration, filing, and payment, reducing manual interventions that often lead to delays and errors. Since its implementation, ITAS has been credited with increasing revenue collection, broadening the tax base, and reducing compliance costs for taxpayers (Eze & Mohammed, 2024).
However, challenges such as technical inefficiencies, limited taxpayer awareness, and resistance to change remain barriers to its optimal effectiveness. This study investigates the role of ITAS in improving tax administration in Nigeria, focusing on its achievements and challenges.
Statement of the Problem
Despite the introduction of ITAS, Nigeria’s tax administration continues to face issues such as low compliance rates, revenue leakages, and limited taxpayer engagement. While ITAS has the potential to transform the tax system, its impact has been constrained by challenges like infrastructure deficits, digital illiteracy, and inconsistent policy implementation (Adamu & Bello, 2023).
Existing literature often highlights the benefits of digital tax systems but provides limited empirical evidence on their effectiveness in Nigeria. This study addresses this gap by evaluating how ITAS has improved tax administration and identifying areas for further improvement.
Objectives of the Study
- To assess the impact of ITAS on tax compliance and revenue collection in Nigeria.
- To identify challenges affecting the effectiveness of ITAS in tax administration.
- To recommend strategies for enhancing the performance of ITAS.
Research Questions
- What is the impact of ITAS on tax compliance and revenue collection in Nigeria?
- What challenges affect the effectiveness of ITAS in tax administration?
- What strategies can improve the performance of ITAS?
Research Hypotheses
- H₀: ITAS has no significant impact on tax compliance and revenue collection in Nigeria.
- H₀: Challenges in ITAS implementation do not significantly affect its effectiveness.
- H₀: Strategies to improve ITAS will not significantly enhance its performance.
Scope and Limitations of the Study
The study focuses on the role of ITAS in tax administration in Nigeria, with specific emphasis on its operations between 2023 and 2025. Limitations include access to proprietary ITAS data and the reliance on secondary data for analysis.
Definitions of Terms
- Digitalization: The use of digital technologies to transform processes, including tax administration.
- Integrated Tax Administration System (ITAS): A digital platform implemented by FIRS to streamline tax processes in Nigeria.
- Tax Administration: The processes involved in assessing, collecting, and managing taxes.
Related Project Materials
DESIGN AND ANALYSIS OF GRID – CONNECTED PV RENEWABLE SOLAR ENERGY SYSTEM FOR IGBINEDION UNIVERSITY OKADA CROWN ESTATE OKADA
ABSTRACT
Renewable energy has given institutions and individuals the opportunity to generate and manage their own energy consumption with...
HAZARDS OF JOURNALISM PROFESSION UNDER MILITARY REGIME (FROM 1993 – 1998)
ABSTRACT
The core theoretical framework on which this study anchors is to assess the legal problems/dangers vis a vis others that exis...
EFFECT OF CORPORATE SUSTAINABILITY FACTORS ON ORGANIZATIONAL PERFORMANCE
ABSTRACT
This study is intended to assess the effect of corporate sustainability factors on organizational performance....
EFFECT OF ADEQUATE USE OF AUDIO AND VISUAL AIDS IN THE TEACHING AND LEARNING OF SOCIAL STUDIES IN SOME SELECTED SECONDARY SCHOOLS
Background of the study
Audio and visual materials like radio, projector, chalkboard etc play a very im...
The Role of IFRS in Shaping the Future of the Accounting Profession in Nigeria
Background of the Study
IFRS adoption has already had a significant impact on the accounting profession worldwide, inclu...
Investigating Inflation’s Impact on Wage Dynamics in Nigeria
Background of the Study
Inflation is a pervasive force that shapes the economic landscape, particularly in its influence o...
ASSESSMENT OF WATER QUALITY OF SOME PRIVATE BOREHOLES IN HOUSING ESTATE IN UYO
Abstract
This study is on assessment of water quality of some private boreholes in housing estate in Uyo. The total popu...
An Appraisal of Customer Segmentation Strategies in Islamic Banking
Background of the Study
Customer segmentation is a critical strategy for tailoring products and services to the specific n...
AUDIO VISUAL AIDS AND ICT: CORRELATES OF SENIOR SECONDARY SCHOOL STUDENTS ACADEMIC PERFORMANCE IN ENGLISH LANGUAGE IN LAGOS STATE PUBLIC SCHOOLS
ABSTRACT
This study was carried out to evaluate audio visual aids and ict: correlates of senior s...
An Assessment of Government Interventions in Informal Housing Settlements in Kebbi State
Background of the Study
Informal housing settlements, often characterized by inadequate infrastructure, overcrowding, an...
