EVALUATION OF THE IMPACT OF TAXATION ON TRANSFORMATION AGENDER: A STUDY OF KOGI STATE INTERNAL REVENUE SERVICE
Abstract
ABSTRACT
This research work titled “Evaluation of impact of taxation on transformation agenda: study of Kogi State Internal Revenue Service, Lokoja is carried out to assess the impact of taxation on the transformation agenda of the Kogi State Internal Revenue Service. In carrying out the study, survey method was used. Data were collected with the aid of Questionnaire (structured in 5 point Likert scale) distributed, and interview conducted based on the answers to the questionnaire, for clear understanding. The data collected were analysed with the aid of simple percentages. Hypotheses were formulated and tested using Pearson Moment Correlation to establish the relationship and Z-test was employed to test the level of significance. It was discovered that there is a significant relationship between tax revenue generation and the transformation agenda, significance relationship between tax compliance and efficiency of tax administration, and a significant relationship between tax administration strategies and the achievement of the transformation agenda in Kogi State. However, it is recommended that improve and sustain tax revenue mobilization, enhance the efficiency of tax compliance through administrative reform, and strengthen tax administration strategies to drive transformation goals
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