IDEAS home Printed from
   My bibliography  Save this article

The Assessment of the Impact of Taxation on Local Governments Revenue in Oyo State


  • Adegbite Tajudeen Adejare

    (Department of Accounting and Finance, Kings University, Odeomu, Osun State)

  • Shittu Saheed Akande

    (Department of Management and Accounting, Ladoke Akintola University of Technology, Ogbomoso)


This study examines the impact of taxation on revenue generated in local government of Oyo State, Nigeria. It also investigates the Problems of tax collection in local Governments in Oyo state. The study employed stratified sampling technique and simple random sampling technique to divide Oyo state into three senatorial districts. Secondary data was used for the study which was obtained from approved budgets and other financial statements of selected local governments from 2006 to 2015. Panel Data analysis technique was used to measure the effect of independent variables on dependent variable. Â Results show that Kiosk rate and slaughter slab fees have negative insignificant effect on local government revenue (t value -1.73; - 1.10 and P>|t = 0.086; 0.274 > 0.05 respectively). Burial permit has positive insignificant effect on local government revenue (t value 1.57, and P>|t = 0.118 > 0.05). Â Market tax, Marriage, Birth and Death fees, Motor Park Levies and Registration of street fee have positive and significant effect on selected local government revenue (t value 2.43, 8.45; 4.21; 2.91 and P>|t = 0.016; 0.000; 0.000; 0.004

Suggested Citation

  • Adegbite Tajudeen Adejare & Shittu Saheed Akande, 2018. "The Assessment of the Impact of Taxation on Local Governments Revenue in Oyo State," Noble International Journal of Economics and Financial Research, Noble Academic Publsiher, vol. 3(12), pages 133-141, December.
  • Handle: RePEc:nap:nijefr:2018:p:133-141

    Download full text from publisher

    File URL:
    Download Restriction: no

    File URL:
    Download Restriction: no


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nap:nijefr:2018:p:133-141. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Managing Editor). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.