EFFECT OF TAX REVENUE REFORMS ON INTERNALLY GENERATED REVENUE OF EKITI STATE GOVERNMEN
Abstract
ABSTRACT
This study examines the effect of tax revenue reforms on internally generated revenue (IGR) in Ekiti State, Nigeria. The study aims to determine the impact of tax rate reforms, tax incentives, and tax enforcement on IGR. Utilizing a descriptive research design, the study focuses on a population of 300 government agents responsible for revenue and tax collection in Ekiti State, with a sample size of 100 agents selected through convenience sampling.
The study concludes that, contrary to expectations, tax rate reforms, tax incentives, and tax enforcement have no statistically significant impact on IGR in Ekiti State. These findings, supported by similar studies highlighting low tax impact in the region, suggest that Ekiti State needs to explore alternative strategies to enhance IGR.
Recommendations include diversifying the revenue base, improving tax administration, enhancing the business environment, investing in capacity building for tax officials, adopting technology-based solutions, and establishing a comprehensive tax policy framework.
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