An Evaluation of the Effectiveness of Tax Administration in Revenue Generation in Jalingo Local Government Area, Taraba State, Nigeria

Vollständiger Abstract

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This study evaluates tax administration and revenue generation in Jalingo Local Government Area (LGA) of Taraba State, Nigeria, with a focus on tax compliance, tax structure, and taxpayer service delivery. The study adopts a quantitative research design, utilizing primary data collected through structured questionnaires administered to 351 respondents within the tax administration system. Descriptive statistics and inferential techniques, including correlation and regression analysis, were employed to analyze the data. The findings reveal that tax compliance in Jalingo is moderately high, although challenges such as tax evasion, weak enforcement mechanisms, and insufficient penalties persist. The tax structure is generally perceived as fair and competitive, but concerns remain regarding the narrowness of the tax base. Furthermore, taxpayer service delivery, particularly electronic services and information dissemination, is viewed positively, contributing significantly to improved compliance. The regression results indicate that taxpayer service delivery has the strongest positive effect on revenue generation, followed by tax compliance and tax structure. Additionally, the study identifies systemic issues such as administrative inefficiencies and revenue leakages that hinder optimal revenue performance. The study concludes that enhancing taxpayer services, strengthening enforcement capacity, and broadening the tax base are critical for improving revenue generation in Jalingo LGA. It recommends policy reforms aimed at improving tax administration efficiency, increasing public awareness, and leveraging digital technologies to enhance transparency and accountability in revenue collection.