TAX CONSULTANT AND EFFECTIVE REVENUE MOBILIZATION AT THE GRASSROOTS LEVEL (A CASE STUDY OF AREWA LOCAL GOVERNMENT AREA OF KEBBI STATE)

Abstract This study examines the role of tax consultants in effective revenue mobilization at the grassroots level, using Arewa Local Government Area of Kebbi State as a case study. Revenue generation is essential for local governments to provide basic amenities and implement developmental projects. However, challenges such as tax evasion, poor tax administration, inadequate record-keeping, and low taxpayer awareness often hinder revenue collection. The study investigates how tax consultants contribute to improving tax compliance, broadening the tax base, and enhancing internally generated revenue. Data were collected through questionnaires and interviews administered to local government staff, tax officials, business owners, and residents. The findings revealed that tax consultants play a significant role in taxpayer education, revenue assessment, tax planning, and improving tax collection efficiency. The study recommends increased engagement of professional tax consultants, adoption of modern tax administration systems, and public awareness campaigns to enhance grassroots revenue mobilization. Keywords: Tax Consultant, Revenue Mobilization, Tax Administration, Local Government Revenue, Kebbi State.