Tax Administration and Revenue Generation: A Perspective of Osun Internal Revenue Service
Keywords:
Tax; Taxation; revenue agencies; tax policyAbstract
Objectives: The main aim of this study is to examine the influence of tax administration on
government revenue generation of Osun State, Nigeria. The specific objectives are to evaluate the shortage of
staff and inadequate training of available tax collectors on revenue generation and investigate how the improper
records and account keeping of revenue officers affect the revenue generation. The study gives an insight for
revenue agencies to recruit professionals to manage the tax administration. Prior work: This study relates to
outcome shows the tax administration in Lagos state is not efficient due to inadequate training of tax officers.
Approaches: Descriptive survey design and purposive sampling technique were employed. A total of 187
respondents participated in the study. Questionnaires were used to gather the data while descriptive and
inferential statistics were used to analysed data. Results: The result shows that shortage and inadequate training
of staff and improper records and accounting keeping had a negative and significant influence on revenue
generation. Implication: These can pose challenges on government not to fulfill its obligation thereby leading
to a source of external financing. Value: Effective tax administration system enhances revenue generation by
getting the right personnel, practice and laws to guide tax administration.
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