Information Technology And Revenue Generation Management (A Study Of KWIRS)
This study investigated information technology and revenue generation management (a study of KWIRS). The Nigerian economy is heavily dependent on oil as 80% of its revenue currently comes from this sector. However, tax revenue has never played a strong role in the country’s management of fiscal policy and this is an issue of fundamental importance for development. Tax revenue is a predictable and sustainable source of income particularly given the high number of corporations operating in the country, some of which are multinational. Company Income Tax (CIT) can be a good source of government revenue, while also promoting economic growth, investment and the creation of job opportunities. Nigeria, like many developing countries, lacks an efficient tax collection system leaving a high proportion of company income tax uncollected as a result of avoidable leakages and corruption. The efficiency and effectiveness of company income tax collection depend on the medium of collection, and could be enhanced using Information and Communications Technology (ICT) as a driver, as is currently the case in developed countries. Within the context of ICT integration in the public sector (e-government), this thesis identifies the impact of ICT on the collection of company income tax in Nigeria. Using the Technology Acceptance Model and the Theory of Planned Behaviour as the study’s underpinning frameworks, this research adopted a mixed method approach and collected data through 230 returned questionnairesand 4 in-depth semi-structured interviews. The data was entered and analysed in the Statistical Package for Social Scientists (SPSS) programme (version 21) using non-linear Regression (correlation) for Propositions 1- 4 and multinomial regression for proposition 5. The study found that the level of effectiveness of revenue collection realized increased as a result of use of ICT in company income tax collection. This is due to the elimination of leakages and human error, and protection of revenue by transferring all payments to the Central Bank of Nigeria. The study also found that company income tax revenue increased in 2007 from N332billion to N846.6billion in 2012, and that the Federal Inland Revenue Service surpassed its 2014 target by N400 billion or 9.32 per cent, generating about N4.69 trillion. Of this, N1.18 trillion was collected from company income tax in 2014, compared to the N1.03trillion in 2013, based on a quarterly revenue report released in Abuja and reported by Customs Today on 31 January 2015. It found that the use of ICT in CIT collection has improved transparency; taxpayers pay into the designated banks online and obtain a receipt immediately. The Federal iv Inland Revenue Service’s software monitors the entire process and traces payments to ensure accuracy; the banks then transfer the money to the Central Bank of Nigeria. The e-tax payment system was found to give the federal government a real time, almost minute by minute, report on taxes paid by taxpayers and receipted by the Federal Inland Revenue Service. The findings revealed that ICT also has the potential to improve interactions between the tax authority and taxpayers, fostering transparency and accountability in the administration of company income tax collections. This study also found that information disseminates from the tax authority to company income taxpayers through radio and websites, publication and information requests submitted by the taxpayers and queries answered by tax officials. The results obtained indicated that using ICT facilitates the CIT collection process and predicted potential contribution to the effectiveness and efficiency in CIT collection in terms of the skills, opportunities and resources required. This study has contributed to the limited body of work in this area and employed an extended version of the much studied Technology Acceptance Model (TAM) in order to produce insights into the impact of ICT on company income tax collection in Nigeria. The study model postulates that the adoption of ICT in CIT collection is determined by perceived usefulness and perceived ease of use, attitude, intention to use and accessibility in terms of affordability and infrastructure. There are obvious restrictions of time and inadequate funds as with other doctoral research works. This study was limited to the impact of ICT on company income tax collection, but other directions for future research are the impact of ICT on collection of other taxes such as petroleum profit tax collection in Nigeria.
Table of Content
- Title Page
- Table of Content
- List of Tables
- 1.1 Background of the Study
- 1.2 Statement of the Problem
- 1.3 Objective of the Study
- 1.4 Research Questions
- 1.5 Significance of the Study
- 1.6 Scope of the Study
- 1.7 Limitation of the Study
- 1.8 Definition of Terms
- 1.9 Organisations of the Study
Review of Literature
- 2.1 Conceptual Framework
- 2.2 Theoretical Framework
- 2.3 Empirical Review
- 3.1 Research Design
- 3.2 Population of the Study
- 3.3 Sample Size Determination
- 3.4 Sample Size Selection Technique and Procedure
- 3.5 Research Instrument and Administration
- 3.6 Method of Data Collection
- 3.7 Method of Data Analysis
- 3.8 Validity of the Study
- 3.9 Reliability of the Study
- 3.10 Ethical Consideration
Data Presentation and Analysis
- 4.1 Data Presentation
- 4.2 Analysis of Data
- 4.3 Answering Research Questions
- 4.4 Discussion of Findings
Summary, Conclusion and Recommendation
- 5.1 Summary
- 5.2 Conclusion
- 5.3 Recommendation
1.1 Background of the Study
Taxation is one of the important fundamental issues in the management of national revenue, particularly in advanced countries. It has played a significant role in civilized societies. Taxation is vital to sustainable development, as it supports the basic roles of an effective state and sets the background for economic growth; more frequently overlooked is the role of taxation as a vehicle for the development of receptive and responsible government and for the growth of state capability. For any government to meet its recurrent expenditure, both internally and externally intensified revenue generation efforts are needed, mostly in the form of tax revenue. Chatama (2013:1) defines taxation as being “commonly used as the imposition by government of compulsory contributions or levies on the citizens, property, income, commodities, transactions and so forth, for the purpose of raising revenue for government expenditure such as health, defence, law and order, education and infrastructure, to encourage investment, and to defend the local market for domestic products through heavy taxes on unnecessary imports”. In addition, taxation is the communal way any government sources its revenue, and it is often collected from the public in several ways. It involves the transfer of resources from individuals and corporate bodies to government, which can be used to finance expenditures such as social overhead projects and infrastructure for economic growth. Nightingale (2001:8) explains that “taxation is part of the price to be paid for an organised society” and he identified six reasons for taxation: “provision of public goods, redistribution of income and wealth, promotion of social and economic welfare, economic 3 stability, harmonization and regulation”. The strongest and most effective fiscal instrument is taxation, which eases reduction of private consumption, increases investment and also involves the collection of resources from individuals or corporate bodies by the government for economic development. The economic and social goals of taxation involve influencing and controlling economic behaviour, transferring resources from the private to the public sector, distributing the cost of governance and promoting economic development.
In line with these numerous definitions of taxation, it is a means by which any government generates funds, and it involves the transfer of resources from individual and corporate bodies to government to finance expenditures such as health, defence, law and order, education and infrastructure. It also encourages investment and defends local markets and domestic products through heavy taxes on unnecessary imports. A tax is a fee charged or levied by any government on a product, income or activity to finance public goods and services. Tax is also a main source of government revenue all over the world, and is used for the provision of public goods, maintenance of law and order, defence against external hostility, trade and business regulation to ensure social and economic development.
According to Kieran et al. (2013:14), “tax issues are high on the agenda of African governments, and at an international level Prime Minister David Cameron has used the UK’s presidency of the G8 to call for greater efforts to promote trade, tax compliance and transparency”. Clause 4 of the Lough Erne Declaration released at the G8 summit in June 2013 stated that “developing countries should have the information and capacity to collect the taxes owed them and other countries have a duty to help them” (Kieran et al., 2013:14). However, many countries, mostly developing countries, are faced with the problem of generating the revenue to meet their expenditures. Budgeted revenues always fail to meet the expected expenditures, so relying on foreign aid and taxation is then seen as the most suitable, efficient and effective means of generating revenue. Governments are required to provide public goods and services that would improve the living standards of citizens. According to Osei and Quartey (2005:1), “over the past two decades, the government of Ghana has consistently spent more than it is able to generate as revenue and the gap is often financed with foreign aid which has perpetuated the country’s aid dependency”. Tax is an important issue and fundamental for the development of any country.
It is necessary for any government to build a sustainable revenue base in order to meet its developmental plans, objectives and goals. The former president of Nigeria, Dr Goodluck Jonathan, in his speech at the 1st International Tax Conference held in Abuja on 27 th October 2008, emphasized the need for a paradigm shift from dependence on oil revenue to tax revenue for sustainable growth and development when he said:
There is no better time but now for Nigeria to put the issue of diversification of revenue sources away from oil on the front burner… For a nation to carry out basic functions of government, pursue and implement her development programmes like our “Vision 2020” … it equires a stable, predictable and sustainable source of revenue. This leaves us with a very limited choice other than to subscribe to international best practices and make taxation the primary source of revenue of government…This is crucial in view of the fact that the so called diversification from dependence on oil as the principal source of revenue is applicable to the three tiers of government as States and LGAs should henceforth depend less on hand outs from FAAC and intensify their IGR drive”.
In line with Nigeria’s economic goal of broadening the tax base and reducing dependence on the petroleum industry, given the sharp drop in the price of crude oil between 2008, 2009 and 2014, increased non-oil revenue shielded the government from substantial revenue shortfalls. In his remarks on 16th November 2013 at the Governors Forum retreat for 36 governors in Sokoto, Nigeria, the former Governor of Ekiti State, Dr Kayode Fayemi, supported the above and stated that
“I wish oil will disappear in Nigeria. The way things stand, we can’t build a successful tax base regime and, without it, people find it difficult to hold governors to task. Imperative of diversifying our economy is critical to deepening our democracy. May be we should shut down the oil wells for one year and see may be the groundnut and cocoa pyramids would return”.On 13th November 2014 at the Institute of International Finance Summit in Lagos, Dr. Ngozi Okonjo-Iweala, Coordinating Minister of the Economy/Minister of Finance, stated that in several African countries, including Nigeria, tax revenue to gross domestic product (GDP) was below 15 percent, which is the conventional International Monetary Fund (IMF) threshold for satisfactory tax performance. At this summit, she also stated:
“countries in the region must aggressively look for alternative sources of revenues and stem leakages; stressing that it is now imperative to drive up domestic resource mobilization especially taxes…… that there are many leakages and gaps to be plugged, and that more 6 effective tax administration could contribute to improving revenues… that the Washington based think tank Global Financial Integrity finds that at least 60 percent of the nearly $1 trillion in illicit flows from the African continent is due to trade mispricing and international tax invasion and so one can only imagine the boost to revenues if this practice can be curbed”.
The emergence of ICT has changed the way people live, and it has advanced in such a way that worldwide communication at any time is made possible. Benjamin Franklin once said that “only two things in life are certain: death and taxes” (Connolly and Bannister, 2010:1). It is important that application of information and communication technology is used in public services such as taxation. “It is not surprising that technology has also affected how tax systems are designed and administered in developing countries and most countries have now moved from rooms full of clerks posting entries by hand in large ledger books—or, as we observed in one country as late as the early 1990s, writing in pencil on little pieces of paper—to widespread use of computers to administer their tax systems” (Bird and Zolt, 2008:4).
Governments all over the world have been using information technology for decades in many ways, but as ICT and computing power grows rapidly, these developments provide great opportunities for tax agencies to improve service quality and to concurrently reduce service costs. The e-tax payment system is an application of ICT to improve efficiency in tax collection, and it does not require taxpayers to physically interrelate with the tax authorities. Instead, it enables taxpayers to pay their taxes online. “
The collection tax revenue in accordance with applicable legislation is a complex task because of the massive number of taxpayers and the different rules applied for each case. “To perform this duty, many different systems exist with the intention of assisting the IRS personnel to carry out their job” (Hilton, 2008). According to Sahu and Gupta (2007), “governments worldwide are leveraging ICT in many ways to make potential cost savings and increase efficiency in providing online services to their citizens”. The emergence of information and communication technology (ICT) in Nigeria has encouraged the development of electronic services, such as the e-tax payment system, offered by government agencies for the convenience of the taxpayers. It also helps taxpayers fulfil their tax obligations without problems, thus encouraging tax compliance and increasing tax collection revenue through an enforcement scheme (Special Purpose Tax officers); – these are special tax officers who work in collaboration with other security agencies to ensure strict compliance in payment of taxes. Okike (2007:188), in his analysis of Nigeria, stated that “though efforts to improve governance standards in Africa are commendable, endemic corruption still exists, the code of conduct alone will not be sufficient to bring about necessary changes and any improvement in practice will be dependent on strong enforcement mechanisms”. Any increase in the amount of tax collected will contribute to the increase in national revenue generation. At the same time, it will enable the government to provide good services to the public, such as better facilities for educational purposes, better health services and better road maintenance and public facilities. The research problem will be discussed in the next section.
1.2 Statement of the Problem
Many developing countries lack an efficient tax collection system, leaving, in some cases, a high proportion of company income tax uncollected as a result of the presence of avoidable leakages and corruption. The efficiency and effectiveness of tax revenue collection can be affected by the medium of collection. The use of ICT in collecting tax revenue is more common in developed countries. This study explores the current impact of ICT for tax collection and considers potential widening of tax paying organisations in a developing economy, using Nigeria as a case study and identifies any limiting factors.
1.3 Objective of the Study
The main objective of this study is to investigate information technology and revenue generation management (a study OF KWIRS).
Specific objectives include:
- To investigate the state of CIT collection with the existing use of ICT;
- To assess the impact of ICT in compliance and the cost incurred from enforcing compliance of CIT collection;
- To examine the current level of CIT information dissemination with the use of ICT in CIT collection;
1.4 Research Questions
- Has the existing level of ICT use in CIT improved revenue generation?
- What is the impact of ICT on CIT compliance and the cost incurred from enforcing compliance?
- Has the use of ICT in CIT collection improved tax information dissemination?
1.5 Significance of the Study
The results of this study will be useful for stakeholders such as scholars, the Federal Inland Revenue Service, companies, tax consultants and tax policy makers that are interested in encouraging the adoption of ICT in company income tax collection. It will serve as a guide to the government to plan its strategies and to improve the usage of ICT on company income tax collection. This study will play a significant role in identifying the benefits and challenges of the e-tax payment system to the government of Nigeria, the Federal Inland Revenue Service, companies and tax practitioners. It will provide a basic platform for evaluating the impact of ICT in company income tax collection and providing empirical evidence of ICT adoption from the tax authorities’ and taxpayers’ perspectives. The study will be able to shape the direction of the Nigerian government’s policies regarding e-tax payment and its service deliveries. It will also assist the Federal Inland Revenue Service in improving ICT usage in company income tax collection. This, in turn, will undoubtedly educate companies, tax practitioners and the Federal Inland Revenue Service and improve their attitudes towards an e-tax system as a means to fulfil their statutory obligations.
This study will establish the existing gaps in the adoption of ICT in collecting company income tax to generate revenue for the government to meet its required overhead. In addition, the study will become useful for those who wish to undertake more research in this area. It will make several useful research contributions, which include the areas suggested for future work and questions that are important to e-tax payment in developing countries, especially in Nigeria. Finally, this study is the first of its kind, and it will contribute to the literature on technology adoption in company income tax collection. It also offers important insights to the FIRS in improving and enriching their online tax payment system and online services in general.
1.6 Scope of the Study
This study discusses and evaluates the impact of information and communication technology (ICT) on company income tax collection in Nigeria in terms of availability, utilization and transitional impact. In assessing the impact of information and communication technology on company income tax, this study focusses only on the activities of the Federal Inland Revenue Service (FIRS) in the collection of Company Income Tax (CIT) in Nigeria, particularly in Abuja and Lagos. The two cities were chosen because Abuja is a capital territory where all federal government head offices are located, including the Federal Inland Revenue Service, and Lagos is the biggest commercial city in Nigeria. With a population of 21 million, Lagos is the former federal capital, the centre of Nigeria’s economy and generates about a quarter of Nigeria’s total gross domestic product. The Nigerian company income tax ordinance was enacted in 1939 and the Federal Government has maintained exclusive jurisdiction over the taxation of companies. The Companies Income Tax Act, 1990, established the Federal Board of Inland Revenue together with its operational arm called Federal Inland Revenue Service (FIRS). The Service has responsibility to administer the Companies Income Tax Act through collection and assessment of tax revenues, processing of returns and information, limiting tax evasion and providing services to taxpayers (companies). To support the Federal Government of Nigeria’s agenda, to put more companies into the tax net and to reduce as much as possible the incidence of tax avoidance and evasion, the scope of this study involved all companies incorporated in Nigeria (as shown in appendix C) with the exception of companies engaged in petroleum operations, all non-resident (foreign) companies that earn or derive income from Nigeria and all organizations limited by guarantee (institutions of public character or charitable organizations) and engaged in profit making activities other than the promotion of their primary objects.
1.7 Limitations of the Study
This study is limited by issues like the completion time, which seems insufficient to carry out this investigation successfully and efficiently. This study is further constrained by the paucity of materials on the subject, which appears to be quite rare. The quality and scope of this study were greatly influenced by the lack of compliance of the teachers and students who participated in the research.
1.8 Definition of Terms
A compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or national), and tax compliance refers to policy actions and individual behaviour aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing the correct tax allowances and tax reliefs.
The total amount of income generated by the sale of goods and services related to the primary operations of the business. Commercial revenue may also be referred to as sales or as turnover.
A tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income). Income tax generally is computed as the product of a tax rate times the taxable income.
The application of knowledge for achieving practical goals in a reproducible way. The word technology can also mean the products resulting from such efforts,: 117  including both tangible tools such as utensils or machines, and intangible ones such as software.
Information Technology (IT):
The use of computers to create, process, store, retrieve and exchange all kinds of data and information. It forms part of information and communications technology (ict). An information technology system (it system) is generally an information system, a communications system, or, more specifically speaking, a computer system — including all hardware, software, and peripheral equipment — operated by a limited group of it users.
1.9 Organisations of the Study
This research work is categorized in five chapters, for easy understanding, as follows.
- Chapter one is concern with the introduction, which consist of the (overview, of the study), background to the study, statement of problem, objectives of the study, research questions, significance of the study, scope and limitation of the study, definition of terms.
- Chapter two encompasses the conceptual review theoretical review and empirical reviews on which the study is based.
- Chapter three deals on the research design and methodology adopted in the study.
- Chapter four concentrate on the data collection and analysis and presentation of finding.
- Chapter five gives summary, conclusion, and recommendations made of the study.
Summary, Conclusion and Recommendation
5.1 Summary of Findings
The findings revealed that the major factors hindering the impact of ICT in company income tax collection are lack of finance, lack of IT skills, automation at the infancy stage and culture and infrastructure problems, such as an inadequate power supply. Most developing countries (including Nigeria) do not have adequate basic infrastructure such as telephone lines, mobile phones, broadband connections and power supply. If the socio-economic benefits of ICT in the collection of company income tax collection are to be realized, its adoption needs to be understood and encouraged. This study examined the availability, utilization and impact that ICT has made on the collection of company income tax and whether it has brought about any changes in delivering services to the companies (taxpayers). This current study has highlighted several practical implications that can be of help to e-tax service providers to attract taxpayers to complete and submit their tax returns online. The study is useful for educating tax administration and taxpayers in order to improve their attitudes about using the electronic tax and payment system to pay their taxes; it can also enable taxpayers to carry out their tax payments online.
The Federal Inland Revenue Service has benefited from the use of ICT in company income tax collections in the following ways: it has shortened lengthy and cumbersome manual procedures; ICT usage has minimised errors in return processing and in assessment; processing time and response time to taxpayers queries have been reasonably shortened; all computers at Federal Inland Revenue Service are connected through the local area network; with the introduction of ICT, revenue collection performance was in most cases more than 100%; and the use of ICT in company income tax collection reduces the cost of legislative enactment relating to the tax system and cost incurred in enforcing compliance of company income tax.
The study found that the Federal Inland Revenue Service faced legal, administrative, policy and institutional challenges in leading a reform of Nigeria’s tax administration. According to Omogui-Okauru (2009), “overhauling the tax system in Nigeria required overpowering the entrenched opposition from private consultants, who earned high pay under the existing system, to defeat the institutional inertia that characterized the revenue service and curb the corruption that fuelled citizens’ distrust and hampered tax collection”. It found that in the past, both state and federal tax agencies had contracted with private tax consultants to collect payments in exchange for a cut of 10% – 20% of each tax bill. The practice continued even after the government passed legislation to ban the use of the consultants in 1998. A lack of reliable funding had also persisted at the Federal Inland Revenue Service for years, and the institution was grossly underfunded. Additionally, political wrangling often delayed the federal budget’s approval, leaving the Federal Inland Revenue Service without funds to meet its obligations. Employee skills were out of date because the Federal Inland Revenue Service had not provided regular and required training courses. In addition, the study found that, by 2003, the Federal Inland Revenue Service also faced significant problems. An example is that the ratio of licensed tax professionals to support staff was low, as only 12.6% of the 7,600 staff held certification from an accredited tax institution because the Federal Civil Service Commission made all personnel decisions. Therefore the Federal Inland Revenue Service had little control over hiring, training and discipline.
The Federal Inland Revenue Service Establishment Act was promulgated in 2007 and made the service autonomous and increased its financial resources. It also allowed the Federal Inland Revenue Service to recruit its own staff, expand its capacity and automate the collection process in order to reduce corruption and improve taxpayer compliance. This study found that the use of ICT in company income tax collection curtailed corruption by reducing interaction between staff and taxpayers and increasing the Federal Inland Revenue Service’s monitoring and tracking capabilities. Manual procedures, such as the generation of receipts, compliance tracking and tax clearance certification, have all provided ample opportunities for fraud. The study also found that the use of ICT in company income tax collection facilitated efficiency and effectiveness of company income tax collection operations, thereby meeting the target of revenue generation and efficiency gains; quality of service delivery to taxpayers; transparency, anticorruption and accountability; an increase in the capacity of the Federal Inland Revenue Service; network and community creation; and improvements in the quality of decision making. The use of ICT in company income tax collection has made it much easier for the Federal Inland Revenue Service to monitor lapses in the collection process, identify individuals who were skimming revenue and reduce the number of fraudulent clearances. The Federal Inland Revenue Service developed a Taxpayer Identification Number (TIN) system to register and track tax payments for every company in the country. The study 278 found that the TIN system officially launched in 2009, and companies are required to pay their taxes at any approved collection banks.
The study also found that the lack of a comprehensive registering of taxpaying companies complicated the assignment of TINs. To initially create an accurate register of the tax base, the Federal Inland Revenue Service launched a taxpayer enumeration project, and the Federal Inland Revenue Service hired consultants at the regional and state levels to conduct the TIN survey. As the register of companies with TINs grew, the service developed a taxpayer database.
Based on the tax revenue derived from company income tax, this had been grossly understated in Nigerian economic development as a result of inefficiency and ineffectiveness of tax system administration concerning the collection and assessment of company income tax. The introduction of ICT in company income tax collection has simplified and made much easier the payment of tax online. The Federal Inland Revenue Service officers do not need to re-enter tax payment information the moment it has been entered by the taxpayer and sent electronically to the relevant government database. The researcher developed and used the extended Technology Acceptance Model (TAM) to produce insights into the impact of ICT on company income tax collection in Nigeria.
Information and communication technology (ICT) refers to any communication device or application, encompassing: radio, television, cellular phones, computer and network hardware and software, satellite systems. ICT also includes the various services and applications connected with communication devices, such as videoconferencing and distance learning. It also encompasses any medium to record information, such as paper, pen, magnetic disk/tape, optical disks and flash memory.
ICTs are now significant and essential parts of our lives. This concept is also called the information society, which is owed primarily to an invention that began four decades ago: the internet that creates emails, instant messaging services and web pages. The development of the internet has meant that information is now in many places. Earlier information was intense, given to parents, teachers, in books; but today these barriers have been broken. There is access to internet everywhere, the only problem; however, is the quality of this information. It has streamlined contact between people and also contacts in doing business. Many politicians have their blogs or videos on YouTube, making it clear that ICT, especially in the last 10 years, has changed every aspect of life. In part, these new technologies are immaterial because the main issue is the information; interconnection and interaction are instantaneous. At the same time, new technologies represent the emergence of new codes and languages and the progressive specialization of content based on the audience (breaking mass culture), soon resulting in unimaginable activities.
Establishing effective revenue administrations by making proper use of withholding and thirdparty information, and capable of building on these to implement voluntary compliance and self-assessment subjecting to audit and penalties both as a prerequisite for expanding the tax base and to help address corruption and hence designing and applying forceful and efficient strategies to deal with non-compliance. It is the most comprehensive research study of national cultures and has been used in some Revenue collection system studies which are discussed under Revenue collection system and culture. control system is goal-oriented. Its ultimate intent is not to control the behavior of people in predefined ways, but to influence them to make decisions and take actions that are likely to be consistent with the county goals.
Agency theory will also be useful for managing other outsourced Information Technology projects that have implementation settings similar to Revenue collection system. Monitoring the agent’s actions in the post-contractual stage helps the Revenue collection system project implementation to find out if the agent is acting appropriately. This research proposes an efforts to be devoted to extensions of the TAM theory by examining the County Governments to take ICT as an important tool for delivering services to citizens and businesses in terms of Revenue collection system . Implementing policies and procedures that limit opportunities for rent seeking and help identify and punish inappropriate behavior in the revenue administration.
Designing and applying forceful and efficient strategies to deal with non-compliance. Ensuring that laws and regulations are reasonably simple, readily available, coherent across taxes, and provide good taxpayer protection (including effective appeals procedures).Since In general TAM focuses on the individual ‘user’ of a system, with the concept of ‘perceived usefulness’, with extension to bring in more and more factors to explain how a user ‘perceives’ ‘usefulness’.
Assuring strong control of the largest taxpayers, by Establish internal control system, management information system, ICT infrastructure and revenue collection in county governments, hence utilizing the Unified Theory Of Acceptance And Use Of Technology (UTAUT) ..Replacing inefficient production or sales taxes, after adequate preparation of both the administration and taxpayers, by a simple VAT—including to catalyze administrative reforms.
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