Tax Administration and Revenue Generation: A Perspective of Osun Internal Revenue Service
Keywords:Tax; Taxation; revenue agencies; tax policy
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.
Abiola, J. & Asiweh, M. (2012). Impact of tax administration on government revenue in a developing economy – A case study
of Nigeria. International Journal of Business and Social Science, 3(8), pp. 99-113.
Adebisi, J. F. & Gbegi, D. O. (2013). Effect of tax avoidance and tax evasion on personal income tax administration in Nigeria.
American Journal of Humanities and Social Sciences, 1(3), pp. 125-134
Adedoyin, A. R. & Adekanmi, A. D. (2016). Indicators of tax evasion behaviour among enterpreneurs: Evidence from Nigeria.
International Journal of Social Sciences. 10(2), pp. 27-41.
Afuberoh, D & Okoye, E. (2014). The impact of taxation on revenue generation in Nigeria: a study of federal capital territory
and selected states. International Journal of Public Administration and Management Research (IJPAMR), 2(2), pp. 22-47.
Akintoye, I. R. & Tashie, G. A. (2013). The effect of tax compliance on economic growth and development. International
Journal of Business and Social Science. 3(9), pp. 12-29.
Angahar, P. A. & Alfred, S. I. (2012). Personal income tax administration in Nigeria: Challenges and Prospects for increased
revenue generation from self employed persons in the society. Global Business and Economics Research Journal. 8(4), pp. 21-
Appah, E. (2011). Corporate Tax Incentives: A Tool for the Economic Growth and Development of Nigeria. International
Journal of Social Sciences, 3(2), pp. 20-27.
Ariwodola, J. (2001). Personal Taxation in Nigeria Including Capital Gains Tax and Capital Transfer Tax. Lagos: Jaja
Asaolu, T., Dopemu, S. & Monday, J. (2015). Impact of tax reforms on revenue generation in Lagos State: A Time Series
Approach. Research Journal of Finance and Accounting, 6(8), pp. 85-96.
Chijioke, N.; Leonard, I.; Bossco, E. & Henry, C. (2018). Impact of e–taxation on Nigeria’s revenue and economic growth: A
Pre – Post Analysis. International Journal of Finance and Accounting, 7(2), pp. 19-26.
Efunboade, A. O. (2014). Impact of ICT on Tax Administration in Nigeria. Computer Engineering and Intelligent System.
European Journal of Social Sciences, 12(4), pp. 4-21
Enahoro, J. & Jayeola, O. (2012). Tax administration and revenue generation of Lagos State Government, Nigeria. Research
Journal of Finance and Accounting, 3(5), pp. 133-139.
Fatoki, J. O. (2014). An empirical study of tax evasion and tax aviodance: A critical issue in Nigeria economic development.
Journal of Economics and Suitanable Development. 9(4), pp. 201-214.
Fayemi, H. (2001). Evolution of State Government in Nigeria. Journal of Nigerian Public Administration and Management,
(2), pp. 23-45.
Ganyam, A. I.; Ivungu, J. A. & Anongo, E. T. (2019). Effect of tax administration on revenue generation in Nigeria: Evidence
from Benue state tax administration (2015-2018). International Journal of Economics, Commerce and Management, 7(7), pp.
Hassan, G. D. (2012). Tax administration in Kano State: Problems and Prospects. International Journal of Arts and Commerce,
(9), pp. 23-34
Ifere, E. O. & Eko, O. (2014). Tax innovation, administration and revenue generation in Nigeria: Case of Cross River State.
Internation Journal of Science, Behavioral, Educational, Economics and Industrial Engineering, 6(3), pp. 65-73
Jayeola, O. (2010). An assessment of tax evasion and tax avoidance in Lagos State. Journal of Research in National
Development, 8(1), pp. 12 – 23.
Kiabel, B. (2014). Personal Income Tax in Nigeria (3rd Ed.). Owerri: Springfield Publishers.
Lanem, J. M.; Jocelyn, U. U. & Yua, H. (2020). Causal relationship between taxation and revenue generation in contemporary
Nigeria: 1997-2018. International Journal of Innovative Research and Advanced Studies (IJIRAS), 7(5), pp. 164-172.
Nto, P. (2016). Assessment of risk in internally generated revenue (IGR) structure of Abia State, Nigeria. Canadian Social
Science, 12(3), pp. 67-72.
Okauru, I. (2012). Federal Inland Revenue Service and Taxation Reforms in Democratic Nigeria. Oxford: African Books
Okoye, P. V. & Ezejiofor, R. (2014). Impact of e-taxation on revenue generation in Enugu, Nigeria. International Journal of
Advance Research. 4(17), pp. 3-21
Olajide, R. (2015). Revenue generation as a major source of income for the state government: An empirical analysis of two
parastatals. International Journal of Economics, Commerce and Management, 3(6), pp. 1346-1366.
Oriakhi, D. & Ahuru, R. (2014). The impact of tax reform on federal revenue generation in Nigeria. Journal of Policy and
Development Studies, 9(1), pp. 92-108.
Osunwole, O. O.; Oluwatosin, E. O. & Adeyemi, O. A. (2019). Tax Payment Obligations and Attitude of Nigerians in Selected
Local Government Areas in Osun State, Nigeria. Imo State University Business & Finance Journal, 10(2), pp. 99-110
Public Finance General Directorate. (2009). The French Tax System. Retrieved from:
Raji, A. O. (2015). Revenue generation as a major source of income for the state government: An Empirical Analysis of two
Parastatals. International Journal of Economics, Commerce and Management, 3(6), pp. 112-131.
Samuel, S. & Simon, S. (2011). The effect of income tax on capital investment decisions of banks in Nigeria. Kogi Journal of
Management, 4(1), pp. 116-128.
Samuel, S. E. & Tyokoso, G. M. (2014). Taxation and revenue generation, an empirical investigation of selected states in
Nigeria. Journal of poverty, Investment and Development 4, pp. 1-20.
Soetan, T. (2017). Tax administration and tax revenue generation in Nigeria: Taxpayers Perspective. International Journal of
Latest Engineering and Management Research (IJLEMR), 2(10), pp. 38-47.
Theobald, F. (2018). Impact of tax administration towards government revenue in Tanzania- Case of Dar-es Salaam Region.
Social Sciences, 7(1), pp. 13-21.
Yalama, G. & Gumus, E., (2013) Determinants of tax evasion behaviour: empirical evidence from survey data. International
Business and Management, 6(2), pp. 15-23.
Copyright (c) 2022 Aderemi Olalere Adebayo, Adewumi Zaid Adeyemi, Olatunji Oludayo Osunwole
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
The author fully assumes the content originality and the holograph signature makes him responsible in case of trial.