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EFFECT OF TAX ADMINISTRATION ON REVENUE GENERATION IN NIGERIA: EVIDENCE FROM BENUE STATE TAX ADMINISTRATION (2015-2018)
Abstract
The thrust of this study is to examine the effect of tax administration on revenue generation in Nigeria. The reforms brought about by the Benue state tax administration from 2015 to 2018 triggered this study. Data relating to the study were obtained from 187 questionnaires administered to staff of the Benue State Internal Revenue Service (BIRS). Frequency, percentages, mean and standard deviation were employed to analyse the collected data. The hypotheses were tested using the T-test statistics. Findings revealed that electronic tax payment system significantly improves tax accountability and revenue generation in Benue state. The study also found that widened tax bracket and lessening of one-time payment significantly improves the revenue generation in Benue state. The study concludes that tax administration significantly affects revenue generation in Nigeria and recommends that Government at all levels should cooperate and support the relevant tax authorities to enable them effectively manage the tax system for desired output.
Keywords: Tax; Taxation; Tax Administration; Tax Reforms; Revenue Generation
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