Influence of Tax Administration on Internally Generated Revenue: Evidence from Bauchi State, Nigeria
Abstract: This study examined the influence of tax administration on internally generated revenue with particular reference to Bauchi State, Nigeria. Specifically, the study determined the extent to which training of tax personnel influences internally generated revenue. A purposive technique was used to select all three hundred and twenty (320) State Board of Internal Revenue Service (SBIR) and its area offices. Data were collected via a structured questionnaire with the aid of two research assistants. Data analysis was performed with the aid of percentages, and mean, Chi-Square, and Ordinary Least Squares (OLS) method of estimation. The result revealed that training of tax personnel influences internally generated revenue. This suggests that training of tax staff improves the performance of tax collectors by developing the latest tax collection skills. Consequently, the study recommended that the State government should continually empower the State Board of Internal Revenue Service to train its staff with modern device, and also the State Board of Internal Revenue Service should increase its services to promote voluntary compliance in the state.
Keywords: Tax Administration: Tax Training: Personnel Administration: Internally Generated Revenue: Automation
