Challenges in Applying ICT to Tax Generation in Local Government Administration in Nigeria

Abstract

This paper examines the challenges and drawbacks of integrating Information and Communication Technology (ICT) in tax generation and administration within Nigeria's local governments. Through a questionnaire distributed to stakeholders in tax administration, the study identifies significant benefits of ICT application alongside obstacles such as technological complexities, infrastructural limitations, financial constraints, and resistance to change. To overcome these barriers, the paper suggests improving technological infrastructure, enhancing training and capacity building, securing adequate funding, fostering stakeholder collaboration, launching awareness campaigns, and consistently monitoring and evaluating ICT initiatives. These measures are expected to enhance tax administration processes, boost taxpayer compliance, and improve efficiency and transparency. The study enriches the existing literature by detailing specific challenges to ICT application in tax generation within Nigerian local government administration and providing actionable recommendations for policymakers, practitioners, and researchers to address these issues and leverage ICT's potential in revenue mobilization and governance.