EFFECT OF TAX ADMINISTRATION ON REVENUE GENERATION CAPACITY IN SELECTED LOCAL GOVERNMENT AREAS OF KADUNA STATE
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Date
2021
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Abstract
This study assessed effect of tax administration on revenue generation capacity of selected Local
Government areas of Kaduna state from (2013-2017). The local government areas in Kaduna
State have been struggling to fulfill their obligations to their citizens due to the decline in revenue
generation capacity. The continuing fall of the crude oil prices in the world oil market resulted in
declining revenue generation for the Nigerian government on one hand and constant demand for
increment in the infrastructural developments on the other hand. Local governments are faced
with myraid of challenges among other things to source for adequate revenue from the federal
government, state government and internally generated revenue. These problems are paramount
to the smooth running of local governments in Nigeria especially Kaduna state. The objectives of
this study are to: examine the relationship between quality personnel and revenue generation
capacity in local government areas of Kaduna state, determine the relationship between effective
application of Information and Communication Technology and Revenue Generation Capacity
and assess the relationship between effective implementation of Tax Laws and Revenue
Generation Capacity of local government areas of Kaduna State. The researcher used both
primary and secondary methods of data collection to generate the needed data. The data
obtained were analyzed using Karl Pearson Product Moment statistical techniques (SPSS
Version 23.0).The study finds that: there is a significant relationship between quality personnel,
enforcement of tax laws and effective ICT application on revenue generation capacity among
local government areas of Kaduna State. Thus, the study recommended, among others that,
authorities should embark on more personnel training and development programmes in local
government areas of the state, so as to have qualified and competent personnel to fit in the use of
modern technology on how to generate revenue through taxation. The quality and efficiency of
tax workers should be improved so that more effective administration will be achieved and
automation of the system. The study also recommended that, Tax/revenue generation laws should
be properly and strictly enforced. Revenue Courts and other related agencies should be
restructured to ensure that related cases of tax/revenue default are properly and effectively dealt
with in order to promote compliance.