Information technology and tax administration in Cross River State, Nigeria: Empirical evidence from a quantitative study

Purpose: This study examined the effect of information technology on tax administration in Cross River State, Nigeria, with emphasis on tax processing time. Methodology: The study adopted a quantitative survey design. Data were collected from 239 staff of the Cross River State Internal Revenue Service using structured questionnaires. Descriptive statistics and multiple regression analysis were employed using SPSS. Results and Conclusion: The findings revealed that electronic tax registration, electronic tax assessment, and electronic tax filing significantly influenced tax processing time. Electronic tax payment and electronic tax audit showed positive but insignificant effects. The study concluded that digital tax administration improves efficiency and reduces delays when electronic systems are properly integrated and managed. findings: The study recommends increased investment in digital infrastructure, taxpayer education, system integration, and staff training to strengthen electronic tax administration and improve public sector efficiency.