TAX ADMINISTRATION AND REVENUE GENERATION IN NIGERIA (A STUDY OF KWARA INLAND REVENUE SERVICE)

ABSTRACT This project work is on “The effect of Tax Administration on revenue Generation in Kwara State” with reference of Kwara Inland revenue service. The level of revenue generated in the state has been in declined from due to poor administration and collection of taxes and lack of proper return of account. These are the negative effects that affect government revenue generation which are targeted to meet her basic functions like provision of basic amenities for her citizen in the state. The project shall look in to tax administration in revenue and collection on revenue generation in Kwara State. Limited studies have been conducted on tax administration in respect to revenue generation of different state and country. In view of the low achievement recorded in internal revenue generation, the government under the leadership of Governor Bukola Saraki put in aggressive internal revenue collection machinery in order to reduce her over dependence on the federal government in 2012. The people’s lack of interest towards the payment of tax in this part of the country as well as the administration deficiencies accounted for the non-performance of internally generated revenue over the years. According to Ewujowo (1996) of the personal income tax, revenue comes from the government employees and its associated establishment. Nzewi (1986) also said that the rich and influential in the society pay less, as a result of this unprogressive nature and inefficient system of collecting direct taxes. According to Obafemi (2014) carried out a study on an empirical study of tax evasion and avoidance. The research design adopted in this study was survey research method. Primary and secondary source of data were used in collecting information which was analyzed using simple percentage and hypothesis tested using regression analysis statistical method.