International Journal of Developing and Emerging Economies (IJDEE)

EA Journals

Empirical Examination of the Relationship Between Contemporary Tax Administration Systems and Revenue Generation Capacity in Selected States of Nigeria


With the recent rapid economic growth and fiscal development expectations in the global world, the effective administration of taxes plays a pivotal role in sustaining the financial health of nations. This study embarks on a comprehensive exploration of the nexus between contemporary tax administration systems and revenue generation capacity of states in Nigeria. This study adopted a descriptive statistics approach. The population of the study comprised 438 staff of the Kano and Ekiti States Internal Revenue Service. The sample size was 330 and determined by simple random sampling techniques. The data collected were analysed using both descriptive and inferential statistics. The results found that quality personnel had a positive and significant effect on revenue generation in Nigeria. Similarly, enforcement of tax laws had a positive and significant effect on revenue generation in Nigeria. In contrast, information and communication technology (ICT) had an inverse and insignificant effect on revenue generation in Nigeria. Overall, tax administration demonstrated a positive and significant effect on revenue generation in Nigeria. This study recommends State governments in Nigeria should prioritize the recruitment, training, and retention of skilled personnel within their tax administration departments.


Keywords: Information and Communication Technology, Revenue Generation, enforcement of tax laws, quality personnel, tax administration

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