TAX ADMINISTRATION AND REVENUE GENERATION OF LAGOS STATE GOVERNMENT, NIGERIA

¹John A. Enahoro and ²Olabisi Jayeola

¹Department of Accounting Babcock University, Ogun State, Nigeria

²Department of Financial Studies Redeemer’s University, Ogun State, Nigeria

E-mail: jayeolaolabisi@yahoo.com

ABSTRACT

The study examines the overall effectiveness of the Lagos state tax administration in relation to assessment, collection and remittance of tax. A total number of 130 questionnaires were administered to analyse the opinion of civil servants directly connected with tax administration in the five Local government areas of Lagos state (Somulu, Mushin, Ikeja, Kosofe and Surulere)out of which 125were properly filled and returned. The hypothesis was tested on the relationship that exists between tax administration, tax regulation and revenue generation. Statistical Package for Social Sciences (SPSS) was adopted to analyse the questionnaire and Kendall measure was used to test the hypothesis. It was discovered that the tax administration in Lagos state is not totally efficient. For example, adequate information is not available and where it is available is not comprehensive. Hence, tax administration affects the revenue generated by the government and that there is a significant relationship between tax administration, tax policies and tax laws. The study therefore recommends that Lagos State Government should put in place a rigorous tax system that can enhance better administration of tax systems and tax collections should be left in the hands of private organisations.

Key- words: Taxation, Administration, Revenue and Tax laws