THE EFFECT OF POOR TAX ADMINISTRATION ON REVENUE GENERATION IN NIGERIA (A CASE STUDY OF BOARD OF INTERNAL REVENUE KEBBI STATE)

Abstract This study examined the effect of poor tax administration on revenue generation in Nigeria, using the Kebbi State Board of Internal Revenue as a case study. Taxation remains one of the major sources of government revenue required for the provision of public infrastructure, social services, and economic development. However, the effectiveness of tax administration in Nigeria has been hindered by several challenges, including tax evasion, tax avoidance, corruption, inadequate enforcement of tax laws, poor record-keeping, low taxpayer awareness, and inefficient tax collection systems. These challenges have significantly reduced the amount of revenue generated by the government. The study adopted a descriptive survey research design. Data were collected from staff of the Kebbi State Board of Internal Revenue and selected taxpayers through structured questionnaires. The data obtained were analyzed using descriptive statistical tools such as frequency tables and percentages to answer the research questions. The findings revealed that poor tax administration has a significant negative effect on revenue generation in Kebbi State. The study further established that inadequate staff training, lack of modern technology, weak tax enforcement mechanisms, and poor public enlightenment contribute to low tax compliance and reduced government revenue. It was also found that improving tax administration through automation, staff capacity building, public awareness campaigns, and stronger enforcement measures would enhance tax compliance and increase internally generated revenue. The study concluded that efficient tax administration is essential for sustainable revenue generation and economic development in Nigeria. It therefore recommended that the government should strengthen tax administration by introducing digital tax management systems, intensifying taxpayer education, improving transparency and accountability among tax officials, enforcing tax laws effectively, and providing continuous training for revenue personnel. Implementing these measures would improve tax compliance, increase government revenue, and promote sustainable economic growth.