Legal and Administrative Efficiency of Value Added Tax and Revenue Generation in Bayelsa State, Nigeria (Published)
Value added tax (VAT) remains a vital instrument for revenue mobilization in Nigeria, yet its effectiveness depends on the strength of legal frameworks and administrative efficiency. In Bayelsa State, where fiscal reliance on oil revenue is unsustainable, improving VAT efficiency is critical for economic stability. This study employed quantitative research design using survey data from tax administrators, business operators, and legal practitioners in Bayelsa State. Descriptive and inferential statistical techniques were applied to examine the relationship between legal and administrative efficiency of VAT and revenue generation. Results revealed a positive and significant relationship between legal and administrative efficiency and VAT revenue performance. Specifically, clear and enforceable VAT laws, coupled with robust administrative processes such as digital platforms, taxpayer monitoring and staff capacity development, significantly enhanced compliance and revenue collection. However, the study also highlights constraints including Nigeria’s federal revenue-sharing system, weak compliance culture, and administrative bottlenecks, which may limit the full realization of efficiency gains at the state level. The findings underscore the need for policymakers to strengthen VAT registration, invest in administrative infrastructure, and promote taxpayer education to optimize VAT revenue. By doing so, Bayelsa State can diversify its fiscal base, reduce overdependence on oil revenues, and enhance long-term fiscal sustainability.
Keywords: Bayelsa State, Nigeria, Revenue Generation, administrative efficiency, legal efficiency, value added tax
Moderating Role of Tax Justice on Tax Laws and Revenue Generation in Nigeria (Published)
The aim of this study was to empirically investigate the moderating role of tax justice on tax laws and revenue generation in Bayelsa State, Nigeria. The specific objectives were to investigate Personal Income Tax Act, Company Income Tax Act, Capital Gains Tax Act, Value Added Tax Act, Education Tax Act and tax justice on income tax. The study anchored on comparative treatment theory and cross-sectional research design with data collected from primary and secondary sources. The Primary data comprised of structured questionnaires from a sample of 243 respondents (taxpayers) in Bayelsa State, Nigeria after validity and reliability tests while the data obtained from the respective taxpayers were analysed by using structural equation model. The findings indicated a positive and significant link between tax laws (Personal Income Tax Act, Company Income Tax Act, Capital Gains Tax Act, Value Added Tax Act and Education Tax act) and revenue generation (tax income) in Baylesa State. The study also revealed that tax justice positively and significantly connects between tax laws (personal income tax act, company income tax act, capital gains tax act, value added tax act and education tax act) and revenue generation (tax income) in Baylesa State, Nigeria. From the findings of this study, we concluded that tax justice positively and significantly moderates the association between tax laws and revenue generation in Bayelsa State, Nigeria. We recommended amongst others that the government should accurately interpret existing tax laws to guarantee persistent tax collection among taxpayers, and such revenue generation is the foundation of a good tax system.
Keywords: Revenue Generation, structural equation model, tax justice, tax laws