EFFECT OF TAX ON REVENUE GENERATION

Abstract Thisstudywasto investigate theeffect of tax on revenue generation. The study used four objectives and had answered four research question drawn from the objectives.This study was basically a survey research and therefore required the use of survey method of investigation. The population of the study are all staff of state board of internal revenue Kano state (KSIRS). The sample of the study comprises the key staff and functional state board of revenue Kano selected for the study that is state board of revenue, Kano state. There were a total of 52 personnel’s in the various departments, whose views and knowledge can derive the study. The researcher made uses of both primary and secondary sources of data The data analysis was used through description statistics; correlation and regression were by the researcher want to know if two variables are associated to predict one variable from the other. the result shown that There is significant impact of personal income tax on the revenue generated by the Kano state internal revenue service. the finding result indicated There is significant effect of withholding tax on the Kano state internal revenue service. this research recommended that tax payers should be encouraged through the tax incentives to contribute positively to both personal income tax and withholding tax. The tax authority widen the base of both taxes as their contribution to revenue generation is high significant.