IMPACT OF TAX ADMINISTRATION ON REVENUE GENERATION IN NASARAWA STATE (A CASE STUDY OF NASARAWA STATE BOARD OF INTERNAL REVENUE SERVICE).

ABSTRACT This study examined the Impact of Tax Administration on Revenue Generation in Nasarawa State. The main objective of the study is to examine if the use of mechanical and outdated system in recording and keeping accounts affect tax administration on revenue generation in Nasarawa state. The researcher made use of survey research and a population of 60 staff of Revenue House, Lafia, a sample size 52 was derived from a population of 60 and questionnaire were administered to the sample size all copies of the questionnaire were administered, 45 copies were dully filled and returned. Simple Table and Percentages were used to analyze the data collected through the questionnaire. It was discovered that tax collection and administration in Nasarawa state is not effective and efficiently managed. It is found that this practice is prevalent because of lack of proper data on individual self–employed businessman. The bulk of tax collected by the government is pay-as-you-earn deducted at source from employee’s salaries by government, tax on contracts. It was also discovered that there is inability to protect official documents resulting in high rate of corruption among tax officials and tax payers. The study recommended that tax administration in the state should be granted total autonomy. This will make the internal revenue board to recruit the best professionals to manage the professional posts in the state. In this regard, it will be possible for the authorities to attract the best brains and pay them handsomely. It is my feeling that tax officials being at the vanguard of generating revenue and increasing the wealth of the nation should be given full autonomy in tax administration.