IIARD International Institute of Academic Research and Development

IIARD International Journal of Economics and Business Management (IJEBM )

E-ISSN 2489-0065
P-ISSN 2695-186X
VOL. 8 NO. 6 2022
DOI: https://doi.org/10.56201/ijeb m.v 8.no6.2022.pg14.35

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Moderating Role of Information Technology on the Relationship between Tax Compliance and Tax Revenue: An Empirical Study of Federal Inland Revenue Service

Imo, ThankGod Obutor (PhD), Ikegwuru, Mac-Kingsley (PhD), Okee, Chiemam Faith (PhD)

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Abstract

This study investigated the moderating effect of information technology on the relationship between tax compliance and tax revenue in Nigeria by means of a causal study design on a population twenty six (26) Federal Inland Revenue Service (FIRS), field offices in south south geographical location of Nigeria. Questionnaire was distributed to three (3) management staff from each of the 26 FIRS field offices in south south Nigeria, given a total of 78 respondents that constitutes the respondents of the study. Data for analysis was collected through primary and secondary sources. Primary data was collected through questionnaire to respondents, while secondary data was collected from FIRS Planning, Research and Statistics Department, Central Bank of Nigeria (CBN) statistical bulletin, articles, magazines and other published studies for the period covering 2007-2019. A total of 78 copies of the questionnaire were produced and distributed, of which 73 copies (93.59%) were successfully retrieved. However, out of the 73 copies that were returned only 67 copies (85.90%) were valid and used for the analysis. The simple linear regression was used for analysis. The results proved that, information technology statistically and significantly significant moderates the relationship between tax compliance and tax revenue. The study therefore concludes that,information technology positively and significantly moderates the relationship between tax compliance and tax revenue of Federal Inland Revenue Service, and recommends that federal Inland Revenue Service should encourage the use of ICT by procuring quality and relevant electronic gadget in all zonal/field offices especially in the south south to facilitate tax compliance and tax revenue generation.

keywords:

Federal inland revenue service, Information technology, Tax compliance, Tax revenue.

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