APPRAISAL OF INFLUENCE OF TAX-PRO MAX ADOPTION ON TAX ADMINISTRATION IN NIGERIA

This study aimed at appraising influence of the adoption of Tax-Pro Max on tax administration in Nigeria. It determined how Tax-Pro Max adoption had effect accountability for taxes, curb tax avoidance and evasion and reduction in fraudulent malpractices. Survey research design and judgemental sampling techniques were employed for the study. The population for the study consisted of Federal Inland Revenue Service (FIRS) Officials, Corporate Taxpayer, Tax Consultants and Accountants, Auditors, Managers and Owners of SMEs who were in Ibadan, Oyo State. The sample size selected for the study was 200 based on stratified random sampling technique. Data were collected with the aid of a structured questionnaire which use 4 likert-scale for measurement. Data gathered through 179 questionnaires retrieved from the respondents were used for the analysis. Descriptive statistics of percentages, mean and standard deviation were used to analyze respondents’ opinions to the questionnaire using 4 Likert scales while linear regression was used for hypotheses testing. Regression analysis results confirmed that TaxPro Max adoption enhance tax remittance accountability, curb tax avoidance and evasion and reduce tax fraudulent malpractices with (F value = 1501.79, p = .000), (1170.05, p = .000) and (F value = 1314.7, p = .000) respectively. These results showed that TaxPro Max adoption significantly influence tax administration in Nigeria. The study recommends that government should enactment laws which will regulate the operation of TaxPro Max system in Nigeria to avert unnecessary legal dispute and strengthen legitimacy of the system.