Browsing by Author "Osemene, Olubunmi F"

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    Effect of Tax Administration on Revenue Generation in Kwara State
    (Department of Accounting, university of ilorin, 2016) Osemene, Olubunmi F; Salman, Ramat T; Soladoye, Stella
    The importance of tax administration cannot be overemphasized because it contributes immensely to the growth and development of any nation through revenue generation. However, the role of taxation in promoting the Nigerian economy activity and growth is not felt primarily because of its poor administration and involuntary compliance with tax laws. Lack of efficient data processing system has also adversely impacted on government tax system. Hence, this study seeks to examine the effectiveness of tax administration on revenue generation in Kwara State. The 16 local government areas of the State constitute the population of the study while the study made use of survey research design. Ten respondents were purposively selected from each of the local governments. Questionnaires administered were rated on a five- point Likert scale to obtain the primary data and ordered probit regression technique was used for the analysis. Results from the analysis revealed that collection of taxes has a positive relationship with revenue generation in Kwara State. The study concluded that tax administration is a significant determinant of revenue generation in Kwara State, Nigeria. It was therefore recommended that procedures of tax assessment should be adequately reviewed and monitored to increase revenue in the State.