THE USE OF INFORMATION COMMUNICATION TECHNOLOGY AS A VERITABLE TOOL FOR TAX ADMINISTRATION (A CASE STUDY OF DELTA STATE BOARD OF INTERNAL REVENUE)

ABSTRACT Thisresearch study examines the effect ofinformation technology on the efficiency of tax administration in Nigeria. A case study ofdelta state Board ofinternal revenue. The study critically examined the effectiveness oftax administration in Nigeria with the aim of tax administration in Nigeria, with the aim ofidentifying key challenges and offeringpractical recommendationsfor improvement. Thefindings revealed that effective tax administration significantly contributes to an increase in the tax base. However, inefficiencies in the system such as inadequate use ofICT tools andpoor tax data management lead to tax evasion and non-compliance. The study concludes that poor remuneration of tax officials, manual systems and inconsistencies in tax processes contributes significantly to low compliance rates. Addressing these issues through technological innovation and capacity build is essentialfor a more efficient transparent and revenue generation tax system. To address these issues the study recommends the full adoption of modern information technology in ax operations, including the use of unique taxpayer identification numbers to rack compliance, it also emphasizes the importance ofadequate training oftax officials, on the use of modern technologies and equipping them with up to date systems to help them stay abreast ofglobal developments in tax administration.