ABSTRACT

It is true that The use of Information and Communication Technology is a veritable tool in tax administration. However the purpose of this research work is to contribute some thoughts to how the use of ICT in taxation can be effectualized. In exploring the subject matter, he first looked at the overall essence if information and communication technology and how it can serve as a veritable tool in tax administration using kaduna state board of internal revenue as a case study. The project is divided into five chapters. The first chapter introduces the topic and purpose of the study. It also explained the significance and scope of the study. Chapter two is the literature review and the historical background of the case study, i.ekaduna state board of internal revenue. Chapter three on the other hand addresses the issue of research methodology, research design, data collection instruments as well as methods used in data collection and analysis.
Chapter four extensively analysed and presented data and classification of respondents as well as data analysis. Finally chapter five is the concluding part of the project work with summary, conclusion and recommendations.

CHAPTER ONE

1.1       INTRODUCTION

Information and communication technology is often used as an extended synonym for information technology(IT), but is a more specific term that stresses the role of unified communication and the integration of computers as well as necessary enterprise software, middleware storage and audio-visual systems, which enables users to access, store, transmit and manipulate information,

The term ICT is also used to refer to the convergence of audio-visual and telephone networks with computer networks through a single cable or link system. There are large economic incentives when telephone networks are merged with the computer network system using a single unified system of cabling, signal distribution and management.

When put simply, information and communication technology (ICT) would refer to an umbrella that includes any communication device or application, encompassing radio, televisions, cellular phones, computer and network hardware and software, satellite system and so on, as well as the various services and applications associated with them, such as video conferencing and distant learning(Brandy et al, 2003)

The term tax administration on its own could easily be explained as the administration, management, conduct, direction, and supervision of the execution and application of the internal revenue laws or related statuses (or equivalent laws and statuses of a state) and tax convention to which the united states is a party. Simply put, it can also be seen as the development and formulation of tax policies relating to existing or proposed intent revenue laws, related statutes and tax convention. Tax administration includes assessment, collection, enforcement, litigation, publication and statistical gathering functions under such laws, statutes or conventions…