IMPACT OF INFORMATION COMMUNICATION TECHNOLOGY PENETRATION ON TAX REVENUE IN SUB-SAHARAN AFRICA

Authors

  • Wisdom Okere Department of Accounting, Bells University of Technology, Ota, Ogun State
  • Charles Emeka Nwobia Directorate of Entrepreneurial Studies, David Umahi Federal University of Health Sciences, Uhuru Ebonyi State
  • Nonso John Okoye Department of Banking and Finance, Nnamdi Azikiwe University, Awka, Anambra state
  • Olaleye Faruq Department of Accounting, Bells University of Technology, Ota, Ogun State

Keywords:

ICT penetration, mobile phone, personal computer, digital diffusion, tax revenue

Abstract

The research investigated the effect of Information Communication Technology penetration on tax revenue in Sub-Saharan Africa. The specific objectives of the study were to examine the effect of mobile phone on tax revenue and to determine the effect of personal computer on tax revenue in Sub-Saharan Africa. The research was anchored on digital diffusion which based on the notion that adoption of an innovation involves the spontaneous or planned spread of new ideas. The method of analysis employed for this study was the panel ordinary least square techniques with the aid of e-view version 09. The result showed that mobile phone and personal computer have positive and significant effect on tax revenue in Sub-Saharan Africa. The study recommended amongst others that technological tools should be leverage upon by government in the Sub-Saharan African countries in other to improve their method of tax collection to increase tax revenue.

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Published

06-10-2024

Issue

Vol. 5 No. 2 (2024): Nnadiebube Journal of Social Science

Section

Articles