IMPACT OF INFORMATION COMMUNICATION TECHNOLOGY ON TAX ADMINISTRATION IN BAUCHI STATE

ABSTRACT This study examines the impact of Information and Communication Technology (ICT) on tax administration in Bauchi State, Nigeria, with a specific focus on e-filing, e-assessment, and online registration systems. The research was motivated by the need to address persistent inefficiencies in traditional tax processes, such as bureaucratic delays, human errors, and opportunities for corruption. A survey research design was adopted, and data were collected through a structured questionnaire administered to 222 employees of the Bauchi State Board of Internal Revenue, selected via simple random sampling from a population of 500. With a 92.8% response rate, data from 206 respondents were analyzed using descriptive statistics (mean, standard deviation) and inferential statistics (regression analysis). The findings revealed that e-filing and online registration have a significant positive impact on tax administration by improving compliance, speeding up processes, reducing corruption, and cutting administrative costs. However, e-assessment was found to have an insignificant impact, suggesting its effectiveness is contingent on underlying data quality and system integration. The study concludes that ICT tools are crucial for modernizing tax administration in Bauchi State. It recommends enhanced taxpayer education, improved digital infrastructure, and robust data management systems to maximize the benefits of these digital innovations and ensure inclusive adoption across all taxpayer segments. Keywords: E-filing, E-assessment, Online Registration, Tax Administration, ICT, Bauchi State, Nigeria.