INFLUENCE OF DIGITAL COMPETENCY AND INSTITUTIONAL CHALLENGES ON THE EFFICIENCY OF DIGITAL TAX ADMINISTRATION IN ANAMBRA STATE
Abstract
This study examined the influence of digital competency and institutional challenges on the efficiency of digital tax administration in Anambra State, Nigeria. A descriptive survey design was adopted, and data were collected from 50 tax officials of the Anambra State Internal Revenue Service (AIRS) using a structured questionnaire. The instrument demonstrated good reliability (Cronbach Alpha = 0.82). Data were analyzed using mean, standard deviation, and multiple regression analysis. Findings revealed that tax officials possess a high level of digital competency (cluster mean = 3.65). However, regression results showed that digital competency has a negative and non-significant influence on efficiency (β = -0.034, p = 0.816), while challenges have a positive and significant influence (β = 0.292, p = 0.049). The overall model was not statistically significant (F = 2.084, p = 0.136) and explained only 8.1% of variance in efficiency. The study concludes that efficiency in digital tax administration is driven more by systemic and infrastructural factors than by individual competency alone. It recommends improved infrastructure, continuous training, and system reliability enhancement.
Keywords: Digital Competency, Institutional Challenges, Digital Tax, Administrative Efficiency
Bethel A. Okeke and Ogochukwu Ndunagum
Department of Office Technology and Management, School of Business Education, Federal College of Education, (Technical), Umunze