E-Governance and the Nigerian tax administrative system

Abstract

Nigeria like most countries who were ‘unfortunate’ to have rich deposits of natural resources has been ‘battered’ greatly by the economic paradox known as resource curse. Dependence on oil exploration and export meant that politics was played with taxation which remains the oldest and most recognized form of generating revenues for the provision of infrastructures and smooth running of the state. The global fall in crude oil prices, high rates of unemployment and agitations from the population for improved service delivery, has awakened the government to the fact that the days of treating tax revenue collection as favour to political faithful are over. This paper takes a look at the application of information technology efforts by the Nigerian government towards reinforcing revenue generation. It will analyze how the present use of information technology in Tax administrative system has helped to check hitherto exploited loopholes of the revenue administration and to make recommendations towards improvements.