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Tax Compliance Barriers and Internally Generated Revenue in Nigeria: Empirical from Small and Medium Enterprises in Portharcourt Metropolis

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  • Lawyer Chukwumah Obara
  • Efeeloo Nangih

Abstract

The study examined the effect of taxation barriers on government’s revenue generation in Nigeria. The specific objectives were to determine how the problems of ‘lack of reliable tax database/tax automation’ and ‘prevalence of cash transactions among Small and Medium Enterprises’ affect revenue generation. The theoretical frameworks used for the study were: ‘the benefit theory’ and ‘the ability -to- pay theory of taxation’. The study objectives guided the empirical review. The Researchers used the survey approach. Primary data were collected using structured questionnaires, while formulated hypotheses were analyzed using SPSS software. The result of the study showed that problems lack of reliable tax database and the prevalence of cash transactions impede government’s internal revenue generation in Nigeria. The study recommended effective tax automation, regular education of tax payers on the benefits of paying tax, training of revenue staff and provision of adequate logistics for efficient tax administration; as some of the measures to ensure improved revenue generation in Nigeria.

Suggested Citation

  • Lawyer Chukwumah Obara & Efeeloo Nangih, 2017. "Tax Compliance Barriers and Internally Generated Revenue in Nigeria: Empirical from Small and Medium Enterprises in Portharcourt Metropolis," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(4), pages 169-176, October.
    • Handle: RePEc:hur:ijaraf:v:7:y:2017:i:4:p:169-176
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    References listed on IDEAS

    as
    1. Lawyer Chukwuma Obara & Efeeloo Nangih, 2017. "Accounting Practices and Performance of Oil and Gas Industry (Upstream Sector) in Nigeria: An Empirical Analysis," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(2), pages 215-222, April.
    2. Joshi, Anuradha & Prichard, Wilson & Heady, Christopher, 2012. "Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions," Working Papers 2309, Institute of Development Studies, International Centre for Tax and Development.
    3. Mutascu, Mihai & Danuletiu, Dan, 2013. "The literacy impact on tax revenues," Economics Discussion Papers 2013-63, Kiel Institute for the World Economy (IfW Kiel).
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    Cited by:

    1. Ahmad Farhan Alshira’h & Hijattulah Abdul-Jabbar & Rose Shamsiah Samsudin, 2019. "The Effect of Tax Moral on Sales Tax Compliance among Jordanian SMEs," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(1), pages 30-41, January.

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