scholarly journals Interrogating the Impact of Voluntary Asset and Income Declaration Scheme (VAIDS) on Tax Administration in Nigeria

2020 ◽  
Vol 10 (3) ◽  
pp. 38
Author(s):  
Olise, Charles Nnamdi ◽  
Emeh, Ikechukwu Eke
Keyword(s):  
Federal Government ◽  
Information And Communication Technology ◽  
Communication Technology ◽  
Tax Administration ◽  
Revenue Generation ◽  
Economic Growth And Development ◽  
Secondary Sources ◽  
Tax Amnesty ◽  
Information And Communication ◽  
The Impact

This paper examined the impact of the Federal government of Nigeria’s tax amnesty programme tagged “Voluntary Asset and Income Declaration Scheme (VAIDS) on tax administration in Nigeria.  This task is premised on the global reality of governments facing challenges funding developmental projects and other government paraphernalia due to paucity of funds as a result of tax evasions and tax avoidances. In most developing countries such as Nigeria, this tax evasions and avoidances have serious repercussion on the economic growth and development strides of the nation. To avert this menace, the federal government of Nigeria in line with some other countries of the world, created a tax amnesty window called Voluntary Assets and Income Declaration Schemes (VAIDS) to beat tax defaulters at their game and boost revenue generation towards generating the needed funds for developmental projects. For the purpose of this examination, data were generated through the secondary sources of data collection and analyzed with the content analysis. From the analysis, the paper found among others that VAIDS has impacted positively on revenue generation by expanding taxpayer’s data base and also enhanced the identification of tax defaulters. However, poor adoption of information and communication technology (ICT) and the inadequate publicity among others are the constraining factors to VAIDS achievement of its US$1bn target. Based on the findings, the paper recommends among others, proper institutionalization of ICT in data management for tax registration, assessment and collection processes and enforcing the penalties associated with not complying with VAIDS mercy window.

scholarly journals INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) AND SERVICE DELIVERY IN NIGERIAN PUBLIC SECTOR: A STUDY OF FEDERAL INLAND REVENUE SERVICE (2000-2019)

2020 ◽  
pp. 1-15
Author(s):  
Edem Edemekong Edemidiong ◽  
Ebong, Itoro Bassey ◽  
Osezua Ozinegbe
Keyword(s):  
Service Delivery ◽  
Information And Communication Technology ◽  
Communication Technology ◽  
Tax Evasion ◽  
Tax Compliance ◽  
Business World ◽  
Revenue Generation ◽  
Information And Communication ◽  
Inland Revenue ◽  
The Impact

This paper examined the impact of Information and Communication Technology (ICT) on the level of services delivered by the Federal Inland Revenue Service (FIRS). The paper was premised on the perceived importance and role of the online platform in the prompt payment of corporate tax as its efficiency in increasing compliance while decreasing the level of tax evasion by corporate bodies. A related challenge that is increasingly being faced by users of electronic facilities for government transaction is a lack of universal security mechanism that forms a first line of defense for such users. The objective of the paper was to examine the impact of ICT on the level of revenue generation efforts of the FIRS and the level of tax evasion in Nigeria. Technology acceptance model was used as theoretical framework of analysis. The paper adopted survey and descriptive research design to elicit responses from the study sample. Both primary and secondary sources of data were used in eliciting information needed for the study. Pearson pear product and chi-square method were used as statistical method of analysis. The major findings of the study revealed among others that application of ICT will only amount to negligible level of revenue generation. It was also revealed that the relationship between application of ICT and the level of tax compliance and acceptability is not significant. Based on the findings, the paper recommended among others, that the government and their agencies should embark on an all-important campaign for attitude and behavioral change with regards to encouraging people in the business world to perceive tax as an obligation to the state and not just a yearly ritual that must be embarked upon by them. KEYWORDS: Federal Inland Revenue, Information Communication Technology, Taxation and Service Delivery

Information and Communication Technology and Cultural Change

2012 ◽  
Vol 43 (4) ◽  
pp. 222-231 ◽  
Author(s):  
Nina Hansen ◽  
Tom Postmes ◽  
Nikita van der Vinne ◽  
Wendy van Thiel
Keyword(s):  
Cultural Values ◽  
Information And Communication Technology ◽  
Communication Technology ◽  
Cultural Change ◽  
Control Group ◽  
Self Construal ◽  
Information And Communication ◽  
The Impact ◽  
Ict For Development ◽  
Practical Implications

This paper studies whether and how information and communication technology (ICT) changes self-construal and cultural values in a developing country. Ethiopian children were given laptops in the context of an ICT for development scheme. We compared children who used laptops (n = 69) with a control group without laptops (n = 76) and a second control group of children whose laptop had broken down (n = 24). Results confirmed that after 1 year of laptop usage, the children’s self-concept had become more independent and children endorsed individualist values more strongly. Interestingly, the impact of laptop usage on cultural values was mediated by self-construal (moderated mediation). Importantly, modernization did not “crowd out” traditional culture: ICT usage was not associated with a reduction in traditional expressions (interdependent self-construal, collectivist values). Theoretical and practical implications are discussed.

THE IMPACT OF ICT IN MARKETING LIBRARY SERVICES IN ACADEMIC LIBRARY

2021 ◽  
Vol 9 (1) ◽  
pp. 150-156
Author(s):  
Salamatu Baba ◽  
◽  
Dikuma Ibrahim ◽  
Sanda Grema ◽  
◽  
...  
Keyword(s):  
Information And Communication Technology ◽  
Communication Technology ◽  
Academic Library ◽  
Library Services ◽  
Information And Communication ◽  
The Impact ◽  
Role Of Information ◽  
Descriptive Method ◽  
Made In

In order to promote utilizing the available resource made in any library information has to be taken to the door step of a clientele a such information and communication technology will serve as a catalyst in doing that. This paper has explored the role of information and communication technology ICT in academia and as well as the strategies used in propagating the available services in an academic library this is because tailor made information it is highly required so as to avoid wasting the precious time of academicians and this can be only achieving with the help of information and communication technology software, therefore, descriptive method was adopted in the methodology of this study.

scholarly journals The impact of double mediation on market performance using information communication technology and market orientation

2020 ◽  
Vol 13 (1) ◽  
pp. 95
Author(s):  
Moch. Rizki Indra Pratama
Keyword(s):  
Market Orientation ◽  
Information And Communication Technology ◽  
Communication Technology ◽  
Information Quality ◽  
Market Performance ◽  
Simple Random Sampling ◽  
Information Communication ◽  
Information And Communication ◽  
Used Car ◽  
The Impact

<p>Market performance is important to the company's development. This study examines the determinant factors of market performance through information and communication technology (ICT). The probability and simple random sampling methods were used to determine the sample. Furthermore, the research instrument was the questionnaire distributed personally to the respondents. The results show that the market performance of used car showroom MSMEs in the Malang was determined both directly and indirectly by information quality, eReadiness, use of ICTs, and market orientation, which is more dominant. The use of ICTs and market orientation fully and partially mediates the information quality and eReadiness on market performance, respectively.</p>

scholarly journals The impact of globalization on Workers: an Analysis of Nigerian Public Service

2018 ◽  
Vol 7 (3.30) ◽  
pp. 480
Author(s):  
Aminu Mohammed Lawan ◽  
Razlini Mohd Ramli
Keyword(s):  
Information And Communication Technology ◽  
Communication Technology ◽  
Public Service ◽  
Secondary Data ◽  
The Public ◽  
Public Corporations ◽  
Public Servant ◽  
Information And Communication ◽  
The Right ◽  
The Impact

Globalization is the increasing interaction of peoples, states or countries through the growth of the global trade, international flow of capital, ideas and culture. The paper discusses how privatization of public corporations and invention of information and communication technology (ICT) lead to the retrenchment and casualization of public servant. The aim of this study is to examines the impact of globalization on the public servant in Nigeria. The methodology involves the use of secondary data, through a systematic literature review which entails the document analysis of related matters. The findings reveal that globalization infringes on the right of a public servant by making them vulnerable without job security. The paper concludes that government must stop unfair labor practice such as retrenchment and casualization of workers, and improve good working conditions to make public servant more productive. 

scholarly journals The Impact of Digital Innovation on Education in Romanian Education

2020 ◽  
Author(s):  
Emilia Ţiţan ◽  
◽  
Daniela-Ioana Manea ◽  
Mihaela Mihai ◽  
Cristina Cărămidaru ◽  
...  
Keyword(s):  
Information And Communication Technology ◽  
Communication Technology ◽  
Personal Development ◽  
Positive Impact ◽  
Modern Technology ◽  
Educational Process ◽  
Digital Innovation ◽  
Information And Communication ◽  
Digital Knowledge ◽  
The Impact

Due to the accelerated pace of information and communication technology developments, the digital society and the digital economy have become real and, in turn, pose specific challenges. In this environment, digital skills and competences are essential to achieve the professional success and personal development of any individual. The positive impact that information and communication technology has on education cannot be disputed, but there are also some obstacles that need to be overcome in order to make the most of these benefits. An essential aspect to consider is that technology has repercussions not only on pupils and students, but also on teachers, who must adapt and acquire the knowledge necessary to disseminate information. Having as the main objective of reflecting the impact of digitalization on the educational sector, the paper highlights the basic concepts in the field of digital technology and, at the same time, the current implications on educational processes. At the same time, through logistic regression, the way in which the means of digital innovation influence the education in Romania is analysed and to determine the factors with the highest degree of influence. Modern technology can be considered as synonymous with the future and that is why it is essential that all young students acquire the digital knowledge necessary to revolutionize the educational process and at the same time redefine the recruitment of the labour market.

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