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IMPACT OF TAX ADMINISTRATION ON GOVERNMENT REVENUE IN A DEVELOPING ECONOMY A CASE STUDY OF NIGERIA
Abstract
This paper attempts to look at the Nigeria Tax administration and its capacity to reduce tax evasion and generate revenue for development desire of the populace. The study made use of 121 online survey questionnaires containing 25 relevant questions. Descriptive statistics were used to analyse 93 usable responses. The study found among other things that increasing tax revenue is a function of effective enforcement strategy which is the pure responsibility of tax administration. Nigeria lack enforcement machineries which include among other things, adequate manpower, computers and effective postal and communication system. The study has clear practical implications for tax practitioners and governments policy makers in developing countries in particular.
Key words: Tax administration; Government revenue; Tax evasion; Tax assessment; Autonomy.