TAX REVENUE MANAGEMENT AND ECONOMIC DEVELOPMENT IN CROSS RIVER STATE
Abstract
ABSTRACT
This study examines the relationship between tax revenue management and economic development in Cross River State, Nigeria. Data was collected Cross River State internal Revenue Service and report of federal inland revenue service for the period between The research investigates how various forms of tax—such as personal income tax, tourism development tax, Road tax, withholding tax, and gross domestic product are collected, managed, and utilized by the state government, Effective tax revenue management is a critical driver of sustainable economic growth, particularly in developing regions where reliance on internally generated revenue essential. Using a combination of descriptive statistical method and simple regression analysis, the study analyzes the efficiency of tax administration, the transparency of revenue allocation, and the impact of tax-funded public projects on socio-economic indicators such as infrastructure development, Findings reveal that personal income tax has a negative and insignificant gross domestic product, road tax has a positive and significant impact on road development. Arising from findings, it is recommended that in order to reduce the menace of corruption in taxation, tax administration should be automated and collected at source to reduce human interface in the system, Government should make it impossible for companies to evade tax and penalize any registered company that evades tax,
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