tax administration Nigeria

This research assesses the impact of information and communication technology on organizational performance in Federal Inland revenue services, Edo State. The study explored four objectives to drive the research. The objectives include: examination of how availability of ICT affect infrastructure affect organizational performance in Federal Inland Revenue Service, Benin City; examine how ICT capacity of staff affect organizational performance in Federal Inland Revenue Service, Benin City; investigate how corporate taxpayer’s utilization of ICT affect organisational performance in Federal Inland Revenue Service, Benin City; and ascertain the challenges facing FIRS in relation to ICT adoption for effective organizational performance. The study was anchored on Technology Acceptance Model as a framework of analysis for the study and adopted quantitative research analysis where data generated from primary and secondary sources via questionnaires and interview were analyzed in interpreted using Statistical Package for social Sciences (SPSS), and findings discussed. The study revealed the following findinds: ICT has the capability for digital processing and utilization of information by the use of electronic computers; the study reveals that the staff were staff decided they were comfortable with deploying ICT in the dispensing of their duties they were however undecided if the availability of ICT infrastructure would boost the organizational performance at FIRS and it can be linked with the fact that staff also were undecided as to the regularity of trainings schedule organized. The study concludes amongst others that, there exist a relationship between technology and organizational performance in FIRS. The study also concludes that the ICT capability of staff also has an existing relationship with organizational performance. It also concludes that the ICT has reduced bottlenecks for taxpayers and improved the utilization of FIRS services by corporate taxpayers and recommends amongnst others that, ICT should be made more readily available for staffs to employ in deploying their duties. Fundings for ICT should be given priority by management at FIRS. ICT capacity building and trainings should be regularly organized in FIRS, Benin City