5.1       Observation
            Based on a detailed and analytical study, the following observations were made.
1.         There is a structural defect in the law governing taxation in Nigeria. for instances this can be seen in the multiplicity of taxation.
2.         That I.C.T offers government significant new opportunities to improve taxpayer’s service; and that those opportunities should be pursued.
3.         That a very large parts of tax revenue are collected by intermediaries. For example, employers are responsible for the collection of wage tax; businesses for consumption taxes; financial institutions for taxes on interest and royalties.

4.         That I.C.T opens up new ways for tax authorities to undertake the business of administering tax laws and collecting tax revenues and new ways to interact with a wider community. For example, communication between tax authorities and taxpayers can be revolutionized and access to information can be enhanced to help taxpayers in complying with their tax obligation; registration and filling requirements can be simplified, easier quicker and more secured ways of paying taxes and of obtaining tax refunds will be facilitated.
5.         That there is a now challenge facing tax administrators, as to what legislation to adopt, procedures and practices to overcome any deficiencies which emerge as a result of new means of communication (I.C.T)
6.         That is Nigeria, tax authorities face the challenge of a wide spread tax evasion.
7.         That the current tax reform in Nigeria is gradually impacting positively on the psyche of Nigerians. However, a lot still needs to be done by the governments to facilitate the realization of the objectives of the reform.
8.         That effective taxing system through use of I.C.T is the appropriate antidote for the current global economic downturn in Nigeria.
9.         Our analysis has shown that there are administrative lags ant lapses in the administration of taxes in Nigeria.
10.       Finally, the research once again confirms the low quality of the tax information system, which always hinders a comprehensive and objective appraised of the performances of the Nigeria tax information system, which always hinders a comprehensive and objective appraised of the performances of the Nigeria tax system.

            This study no doubt revealed the inadequacy and inconsistency of the existing tax system in Nigeria. Institutionalizing reforms in the Nigeria taxing system in long overdue. The potential of ICT in taxation is vast and its ability to promote a truly global village is unparalleled. It is my view at this point that if the following steps  are taken, it will aid the Nigerian taxing system in brining its best potentials.
(a)       The revenue authorities should be made autonomous and funded from retained taxes, which It collects. This will make them more responsible.
(b)       There should be improved motivational incentives to be given to tax officials to boost their morals and spur them into better effectiveness’.
(c)       The three tiers of government should limit themselves to the taxing powers as enshrined in the 1999 constitution of the Federal Republic of Nigeria (s amended). And that the Taxes and Levies (Approved List for collection0 should be interpreted subject to the constitution.
(d)       Tax officials should go for training and seminars on modern taxing techniques in administration.
            It is proposed that information technology and its advantage be embraced in totality by the government especially with respect to tax administration. The recent spread of the phenomenon of e-government has proved that tax evasion is becoming increasingly difficult to perpetrate, where the majority of the government affairs are conducted electronically. The rise in the ingenuity with which tax evasion is carried out in Nigeria can be attributed to the fact that taxpayers are still required to remit their taxes through paper and biro methods, it is easier to hide under such an abundance of paper work as opposed to an online system where each tax payer has an account. More so, the introduction of tax consultant will show that professionals are better at handling matter of tax administration than the regular government tax officials. This is evidenced by the level of income they will generate in the short period; if they were employed by the government as opposed to the low yield that had always ensured from the tax officials. As such it would be of immense benefit for this tax consultant to train our officials through seminars, symposia and allied conferences to give a professional edge to the work of the tax officials.
            One of the cardinal aims is to provide social or public infrastructure or amenities to people for this reason, government in time past have fallen short of the responsibilities. This has obviously made the populace loose faith in government, and hence a disinterest in paying taxes to the same government, which does not carter for their needs,. It is opined that an increase in the continuous supply of amenities such as health care, water, roads, education, e.t.c. will serve to encourage the citizenry and render their passion to support government through payment of taxes.
            The legislative aim of government at all levels also has a part to play in soling the problems to taxation in our nation. Government must therefore make sure that it keeping up to date with the ever- changing realities of the 21st century, it is responsive to changes in the society. In other words, our taxing system and indeed statutes should be more flexible to reflect advancement along the rest of the world.
            Similarly, there should be a functioning system for tax administrators e.g (FIRS). The functioning system should ensure its financial independence, and empower it to deliver on its expended responsibilities. The tax administrators should publish its annual audited accounts, which should encourage transparency and accountability. It is hope here that the minister of fiancĂ©, will in exerting his/her statutory powers of determining how the accounts of the various taxing board be run, should be guided by global best practices.

            Tax collection, which is very necessary for the generation of revenue, has origin from history itself. It is undoubtedly that no holistic appraisal can be sufficient in taxation till kingdom come, due to the dynamic nature of the society.
            However; taxing system and the new trend called I,.C.T have increasingly becoming inseparable as commercials activities grows and expand both in scope of operations and practicability. Given the amount of data needed to analyzed in order to access and compute tax liabilities, it has become imperative that both tax institution and companies, employ appropriate computer programs in-order to facilitate tax planning and administration duties. A number of problems have besieged the tax system in Nigeria and have clogged it from operating effectively. The administration of h system is reported to be 99% infective. Summarily, the problems of the Nigeria taxing system can be ascribe mainly to its administration due to insufficient manpower or staffing, inadequacy funding and lack of infrastructure to aid smooth collection of taxes. Other problematic issues include corruption in the public or civil service, ignorance on the part of the population of taxation as a concept and it’s benefit as well as the issue of the sluggish nature of the legislative arm of government at all levels to respond to pressing changes. The methods of tax collection in Nigeria are still very crude. The tax collection system is far from being organized for instance there has been issues of who has the power to impose tax in a particular area. In the case of Eti-osa local Government v. Jegede the court of appeal held thus;
            The Eti-osa Local Government has the legislative power of their own to impose or determine taxes and levies outside the enabling law which is of general application and which was promulgated to check indiscriminate levels and taxes… any attempts to cut outside the ambit of part III of the taxes and levies (Approved list for collection) Decree N021 of 1998 will be futile. I therefore hold that the respondent (Appellant in this case ) has no power to legislate and demand whatever taxes and levies it deems outside the provisions of the taxies and levies (Approved list of collection ) Decree no 21 of 1998.
            Summarily, taxation, which has been analyzed as a mandatory system of contributing funds to the government to ease its capital and current expenditures will strive better when information communication is used, and the taxpayer will pay its tax promptly because the accountability of the system is not in doubt. The problem militating against the ultimate effectiveness and efficiency of tax authorities will be checkmated if the necessary recommendation made to ease such problems are carried out. It is hope that the relevant parties involve in taking action will follow this recommendation. Conclusively, tax administrators need to continuously give attention to all the changing circumstances and nature of taxation, so that eh stated corporate goal will be achieved in terms of better productivity.

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