2023 PUBLICATION

IMPACT OF TAX ADMINISTRATION ON REVENUE GENERATION IN NORTH-EAST GEOPOLITICAL ZONE OF NIGERIA

Abstract

This study examined the impact of tax administration on revenue generation in North-Eastern geo-political zone of Nigeria. The data used were primary obtained through close-ended questionnaire. A total of 307 copies of questionnaire were administered randomly and 275 copies were retrieved. The study employed the Ordinary Least Squares (OLS) technique of

analyses to examine the relationship and discovered that tax audit and revenue protection system play significant role in revenue generation in the northeastern part of Nigeria. The study also revealed that tax payers registration, though positive does not have any significant impact on revenue generation in the North-Eastern geo-political zone of Nigeria. Therefore,

to achieve higher internally generated revenue among the states in the North-East zone in Nigeria, the study recommends that government should focus on tax audit and tax revenue protection system since they have the capacity to enhance revenue generation in the zone than other determinants.

Keywords: Tax, Revenue, Administration, Generation

Authors:

KUBUZA Ajiduku

Prof. SAMAILA Idi Ningi 

Prof. ADO Ahmed