TAX SYSTEM AS MEANS OF REVENUE GENERATION (A CASE STUDY OF TALATA MAFARA LOCAL GOVERNMENT AREA OF ZAMFARA STATE)
Abstract
ABSTRACT
This study examines the tax system as a means of revenue generation with a focus on Talata Mafara Local Government Area of Zamfara State. The study aims to assess the effectiveness of the current tax system, identify challenges, and propose strategies for improving revenue generation at the local level. Data were collected through questionnaires and interviews and analyzed using descriptive statistics. Findings revealed that while the tax system plays a significant role in revenue generation, it is hindered by challenges such as poor taxpayer compliance, inadequate enforcement, and lack of awareness. The study recommends improved tax education, effective enforcement, and the use of modern technologies to enhance tax collection and administration. The research concludes that an efficient and transparent tax system is crucial for sustainable development and fiscal independence of local governments.
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