INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) AND SERVICE DELIVERY IN NIGERIAN PUBLIC SECTOR: A STUDY OF FEDERAL INLAND REVENUE SERVICE (2000-2019)

Abstract

This paper examined the impact of Information and Communication Technology (ICT) on the level of services delivered by the Federal Inland Revenue Service (FIRS). The paper was premised on the perceived importance and role of the online platform in the prompt payment of corporate tax as its efficiency in increasing compliance while decreasing the level of tax evasion by corporate bodies. A related challenge that is increasingly being faced by users of electronic facilities for government transaction is a lack of universal security mechanism that forms a first line of defense for such users. The objective of the paper was to examine the impact of ICT on the level of revenue generation efforts of the FIRS and the level of tax evasion in Nigeria. Technology acceptance model was used as theoretical framework of analysis. The paper adopted survey and descriptive research design to elicit responses from the study sample. Both primary and secondary sources of data were used in eliciting information needed for the study. Pearson pear product and chi-square method were used as statistical method of analysis. The major findings of the study revealed among others that application of ICT will only amount to negligible level of revenue generation. It was also revealed that the relationship between application of ICT and the level of tax compliance and acceptability is not significant. Based on the findings, the paper recommended among others, that the government and their agencies should embark on an all-important campaign for attitude and behavioral change with regards to encouraging people in the business world to perceive tax as an obligation to the state and not just a yearly ritual that must be embarked upon by them. KEYWORDS: Federal Inland Revenue, Information Communication Technology, Taxation and Service Delivery