Meaning of Information Communication Technology,
            Information communication technologies is an umbrella term that includes any communication devices or application, encompassing; radio, television cellular phone, computer and network hardware and software, satellite systems and so on, as well as the various services and applications associated with them, such as video conferencing and distance learning.[1] The  phrase was coined by Television in his 1997 report to the UK government and promoted by the new national curriculum document for the UK in 2000[2]  Information communication technology is a diverse set of technological tools and resource used to communicate, and to create, disseminate, store, and manage information.3 These technology include computers, the internet, broadcast technologies and telephones.

            In the past the few decades, information and communication technologies have provided society with a vast array of new communication capabilities. For example, people can communicate in “real time” with others in different countries using technologies such as instant messaging, voice over IP and video conferencing. Modern information communication technologies have created a “global village,” in which people can communicate with others across the world as if they were living next door. For this reason, ICT is often studied in the context of how modern communication technologies affects the society.
            In conclusion information and communication technology (ICT) has become, within a very short time, one of the basic holding blocks of modern society. Many countries now regard understanding ICT and mastering the basic skills and concepts of ICT as part of the study of education, alongside reading and writing.

Relevance of Information Communication Technology to Taxation.
Modern tax administration is fundamentally dependent on technology, with much of the work done electronically. The scale and complexity of the operations are significant and therefore cannot be overemphasize. Throughout the years, the tax administrators have been constantly concerned about developing new ways of improving institutional performance by increasing the effectiveness of tax control and providing taxpayers service that may allow them to better comply with tax obligations.4 Information communication technology brings to taxation new technologies that provide new opportunities, bring additional speed to obtain and use information and help reduce errors associated with the generation and supply of information relating to tax. The information obtained from the tax payer this way is an effective support to the taking of decisions; its breath and easier availability are useful to the tax administrator to achieve better adaptation of the processes of the environment. More so, information communication technology reduces processing times and production cycles, permit rapid adjustments in the procedures, grant greater flexibility, which translate into increase in effectiveness. Information communication technology helps tax administrators to offers services, which were not feasible before. For instance, the tax administrative office can be located in any place in the country and the taxpayer can be in any part of the world in which there is a personal computer (P.C) connected where internet exists. This means that a person need not be physically present in the tax administration office to pay his or her tax and that taxpayer can file return or make their payments from their homes 24 hours minimal compared with the traditional operating schemes.
            In the same vein, technology allows the tax administrators to increasingly know more details each taxpayer and administrate this information to be able to offer personalized services and specific specialized controls. The quality of the information of the transaction carried out by the taxpayers with the tax administration improves significantly. Not only can the tax administrators capture the data from the source that generate them, but also he can offer the programs that allows them to generate the data, prepare their returns, settle their taxes and in general allows them to comply with their tax obligations.5 The tax administrators can also increase the means to receive mass information from taxpayers and information agents, reducing significantly the time for processing and availability of that information. In addition to the obvious advantages related with the contact with taxpayers internally the benefits are very important. For instance, there can be effective interaction between the various branches and employees across the country. The aspect of releasing information to employees at all levels is simplified by publicizing the information in their internal portal or use of e-mail. The use of information technology brings new mechanisms that create a good working relationship on a group basis, unlike the traditional taxing system that transfer people in order to carry out any work on a team basis or execute different activities of the same process. With the use of information communication technology, you have to connect them.
            The central Bank of Nigeria (C.B.N) said that specific benefit to be derive from the use of information communication technology in taxation include: reduction in the time and cost involved in making tax payments easier and more user friendly platform/solution for the payments of tax; to ensure that the right amount are paid into coffers of the relevant agency by providing information for assessment; to facilitate establishment of a comprehensive national taxpayer database to complement efforts to eliminate or reduce the incidences of tax payment, to assist relevant revenue authorities in tax management information for decision making and reconciliation, and to ensure improved revenue generation to the relevant tax offices and ensure that the tax loopholes are plugges6
Information Technology and Taxation in Nigeria
The dynamic nature of information and communication technology in today’s global village gives it prominence in any society, and Nigerian government has recognized the dire need for this innovation. Information communication technology in tax administration in Nigeria is a major issue. Technology, the automation of tax systems, procedures and processes and the use of electronic platforms are the future of tax administration in Nigeria. In Nigeria today, the Federal Board of Inland Revenue Service have several technology based initiative and this have been implemented in last 7 to 8 years, which have yielded significant divided in improved tax collection, increased taxpayer confidence in the tax system, increased efficiency in tax operation and reduction in leakages etc.7 presently, the J.T.B. has instituted the online electronic payment of tax which helps to track all payments to avoid multiple taxation8. Note long ago, the central bank of Nigeria (CBN) released draft guidelines for electronic payments of all forms of taxes at all level of government9 . The apex bank in the guidelines defined standard requirements for the enthronement of implementation of e-payments by any government agency authorized to collect taxes, levies or other such government dues. These guidelines are in order to help taxpayers met their tax obligation with ease. Some banks in Nigeria for example have in order to help it’s customers meet their tax obligations with ease, for instance, the First Bank of Nigeria Plc (First Bank) has commenced issuance of Federal inland Revenue Service’s e-tax card. The card being introduced by the tax authority is a self-service payment channel through which customers can pay their taxes without physically visiting a bank branch10.

The Challenges of Information Communication Technology toward an improved Taxing System

Tax system in developed countries; both new challenges and new possibilities as a result of technological change11. In developing countries, taxpayers and tax administrations must cope with more difficult environments with fewer resources. For instance how new technology may or should influence the way a country’s tax system or particular taxes are designed and administrated.
The effective management of tax repayment is the key for good tax administration, but revenue bodies face the ongoing challenge of balancing taxpayer’s expectation for high levels of service with their responsibility for preventing and dealing with fraud and errors. This is underscore by the fact that the potential speed, untraceable and anonymity of electronic transaction can also create new possibilities for tax avoidance and evasion. These needs to be addressed in order and prevent market distortions. Again, technological advances may put particular pressure on the principle governing the taxation of transnational transactions. It is the very nature of these developments that tends to blur national borders and source and character of income. Significant issues often arise regarding how the income arising  from  transnational  transactions  utilizing  these technologies
should be treated under current rules. As a result, it is possible that countries with the attendant possibility that taxpayer will the subject to international double taxation.
            Again another challenge facing tax administrators in relationship to information technology is to adapt existing legislature, procedures and practices to overcome any deficiencies, which emerge as a result of new means of communication and technology. For example, a taxpayer on the internet may be identifiable only by its domain name (e.g. Yet, the correspondence between the name and residential area for purpose of taxation is Tenuous. “On the interest, nobody knows you are a dog”12 without accurate identification of taxpayers, it is difficult to levy taxes. Even if you can identify the taxpayer, but not it’s physical location in the world, this will give rise to jurisdictional disputes. To the issue of identification in the challenges facing information communication technology toward improve taxation system is the inability of tax authorities to collect information. In the conventional commercial environment, taxpayers keeps books and records and provide information to tax authority to support the assessment of tax. Where the authorities have the need to verify information provided by the taxpayer, the can rely upon third party information from financial institution or other intermediaries. In the electronic environment, electronic book and records may be more easily stored in a foreign jurisdiction. Encryption used quite legitimately to protect commercial secrets, may also be used to deny tax authorities access to records.
            Moreso, a major challenge facing the use of information communication technology towards an improve taxing system, is the fact that in most developing countries there is no stable power supply, and of the technology instrument needs power to maximize it’s result. For instance a country like Nigeria where there is constant power failure., this can lead to system breakdown, which
Will in turn affect the effectiveness of the input of information communication technology to taxation. Country, where large amount of the population are uneducated on how to use I.C.T., it becomes a problem, as the person who does not know how to operate it cannot use it to pay his or her tax as the case maybe, and this is also peculiar with the tax administrators itself, as most of the staff are uneducated and cannot use I.C.T.

[1] assessed on the 20 day of June 2011.
[2] Encyclopedia 2. The assededon the 20 day of june 201.
3 Blurton, C., “new directions of ICT – use in education” assessed 7th August 2011.
4 Nelson Gutierrez “Third regional training workshop on taxation; information technology in support of the tax Administration functions and taxpayer assistance” assessed on 17th August.               
5 Ibid
6 Rasaq Adekunle Quar, (June 2009) wikipedia, the free encyclopedia, URL: visited on the 16 of July 2011.

7 Ifueko Omoiui Okauru, “Emerging Issues in Tax Administration: the way forward for Nigeria” (unpublished lecture note, University of Lagos) 12th July, 2011
8 Emeka Anuforo, “FG. Sates move to stop multiple taxation, others” (27th April, 2010) The Guardian at p. 4.
9 Iheanyi Nwachukwu professionals appland (CBN/s e-payment tax system: Business Day, Monday 15 March 2010.
10 All Africa. Com: Nigeria: First Bank Issues First’s E- Tax card’ 2011, July, 17).
11 Ibid
12 12New York Times” where two dogs are seen sitting in front of a computer”(July 5th 1993) pg. 10
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