Effect of Unified Theory of Acceptance and use of Technology on Tax Professionals’ Response to Digitalization and Automation of Tax Administration Processes in Sub Saharan Africa

Abstract

The ability of any organization, particularly, the Federal Inland Revenue Service of Nigeria to succeed mostly depended on the ability of the human resource available to be able to adapt to reasonable professional ways of executing responsibilities. The general acceptability of the human resource to professionally execute and respond to their responsibilities by the use of technology on digitalization and automation of administrative processes needed a clear unification of purpose. The Unified Theory of Acceptance and Use of Technology (UTAUT) explained the users’ plans, intentions and behaviours of those ready to use information systems, acceptance of technology determined by four factors: performance expectancy, effort expectancy, social influence, and facilitating conditions. The Federal Inland Revenue Service, a core revenue generating agency for the government of Nigeria, viewed the automating of tax administration processes to its significant effect on revenue optimization. The study adopted the descriptive survey design in consideration of a population of 2,460 of staff of the Federal Inland Revenue Service, banks, and finance experts among others. The study adopted the Yamane formula to arrive at a sample size of 344. The simple random sampling method was used for the selection of 352 staff of the Federal Inland Revenue Service, banks, and finance experts among others for personal and self-administered interviews. However, 344 respondents were recorded and documented. The source of data used for this study was primary source. The nature of the structured interview questions used for this study was a five-point Likert-scale and validated by four professional in related field. The method of data analysis was by linear regression employed to test the hypothesis to see the effect of automating tax administration processes on revenue optimization in the Federal Inland Revenue Service of Nigeria. Finding revealed that the automation of tax administration processes has positive significant effect on revenue optimization in the Federal Inland Revenue Service of Nigeria. In conclusion, the utilization of technology in the executing of responsibilities in revenue drive in the Federal Inland Revenue Service was of great importance to increase revenue for the Federal Government. Recommendation was that the Federal Government of Nigeria should deploy more recent technological gadgets to the Head office and all the Branches of the Federal Inland Revenue Service and embark on massive training and retraining of all staff by engaging professional training institutes on hands-one training, every six months with feedback mechanisms.