The Nexus between the Use of ICT in Tax Generation and Accountability in Nigeria’s Local Government

Abstract

This paper examines the nexus between using Information and Communication Technology (ICT) in tax generation and accountability within Nigeria's local government system. Data was collected through questionnaires distributed to stakeholders involved in tax generation processes. The study reveals that adopting ICT in tax generation offers numerous benefits, including enhanced efficiency, accuracy, transparency, and reduced tax evasion and fraud. Key ICT tools such as electronic filing systems, online payment platforms, and data analytics play a crucial role in realizing these benefits. The paper recommends that adequate investment in and utilization of IT infrastructures by government and officials can significantly enhance the efficiency and accountability of Nigerian local government systems. The findings and recommendations from this study provide valuable guidance for policymakers and stakeholders to effectively leverage ICT for optimizing tax generation in Ife Central Local Government, contributing to the region's development and growth.