Tax Collection Techniques and Revenue Generation in Lagos State, Nigeria – A Study of Lagos State Board of Internal Revenue Services

Chukwuemeka Collins Onyema, Ojo-Agbodu Ayodele. A. Ph and Adebayo M. Adeniyi PhD
Additional contact information
Chukwuemeka Collins Onyema: Department of Accounting, Faculty of Management Sciences, Lagos State University, Ojo
Ojo-Agbodu Ayodele. A. Ph: Department of Accounting, Faculty of Management Sciences, Lagos State University, Ojo
Adebayo M. Adeniyi PhD: Department of Accounting, Faculty of Management Sciences, Lagos State University, Ojo

International Journal of Research and Innovation in Social Science, 2024, vol. 8, issue 2, 713-727

Abstract: The study examined tax collection techniques and revenue generation in Lagos State. Survey research design and five point likert scale and questionnaires was used to collect the data analysed for the study. The study is important as it revealed the influence of tax collection techniques on the revenue generation of the state. Tax collection technique was measured into Public Enlightenment Support Programme, Information Communication Technology and NIN tax Linkage. Three hypotheses were used in the course of the study. Regression Analysis and Analysis for variance (ANOVA) were used to analyse the data collected. The findings of this study indicated that Public Enlightenment Support Programme, Information Communication Technology and NIN tax linkage strongly predicted and influenced revenue generation of the state. The study concluded that tax collection techniques influenced revenue generation. The study recommended that Lagos state board of internal revenue services (LIRS) should improve their tax collection techniques by re-designing their Public enlightenment support programme to reach all levels of taxpayers. They should invest more in Information Communication Technology facilities and trainings. They should implement NIN tax linkage for tax intelligence and evaluations. This would go a long way to stop and discourage revenue losses and increase the revenue generation of the Lagos state.

Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.rsisinternational.org/journals/ijriss/ ... -issue-2/713-727.pdf (application/pdf)
https://www.rsisinternational.org/journals/ijriss/ ... al-revenue-services/

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bcp:journl:v:8:y:2024:i:2:p:713-727

Access Statistics for this article

International Journal of Research and Innovation in Social Science is currently edited by Dr. Nidhi Malhan

More articles in International Journal of Research and Innovation in Social Science from International Journal of Research and Innovation in Social Science (IJRISS)
Bibliographic data for series maintained by Dr. Pawan Verma ().