IDEAS home Printed from https://ideas.repec.org/a/pkp/ijobem/v7y2020i6p401-410id1260.html
   My bibliography  Save this article

Effect of Tax Administration on Tax Revenue of States in African Countries: Evidence from Nigeria

Author

Listed:
  • Terungwa Azende
  • Amos Iorcher Ganyam

Abstract

This study assessed the effect of tax administration on tax revenue of states in African countries with specific reference to Nigeria. The extent of improvement in tax revenue generated by states in Nigeria due to the change in tax administration motivated this study. Data were obtained from the Nigerian National Bureau of Statistics (NBS) and analyzed using the descriptive statistics and paired samples t-test statistics. Findings revealed a significant mean difference in pay-as-you-earn (PAYE) and road taxes (RT) before and during the tax administration of 2015 by Nigerian states. Findings also revealed an insignificant mean difference in direct assessment (DA) and miscellaneous taxes (MT) before and during the tax administration of 2015 by Nigerian states. The study concluded that the change in tax administration only witnessed selective improvement on tax revenue generated by the states and recommended that the state boards of internal revenue should consistently carry out tax awareness programs in their various states so as to enlighten the self-employed persons and informal business owners on the need and benefits of tax payment.

Suggested Citation

  • Terungwa Azende & Amos Iorcher Ganyam, 2020. "Effect of Tax Administration on Tax Revenue of States in African Countries: Evidence from Nigeria," International Journal of Business, Economics and Management, Conscientia Beam, vol. 7(6), pages 401-410.
    • Handle: RePEc:pkp:ijobem:v:7:y:2020:i:6:p:401-410:id:1260
    as

    Download full text from publisher

    File URL: https://archive.conscientiabeam.com/index.php/62/article/view/1260/1783
    Download Restriction: no
    File URL: https://archive.conscientiabeam.com/index.php/62/article/view/1260/5060
    Download Restriction: no
    ---><---

    Corrections

    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:pkp:ijobem:v:7:y:2020:i:6:p:401-410:id:1260. See general information about how to correct material in RePEc.

    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 bibliographic 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dim Michael (email available below). General contact details of provider: https://archive.conscientiabeam.com/index.php/62/ .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.