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Tax Collection Techniques and Revenue Generation in Lagos State, Nigeria – A Study of Lagos State Board of Internal Revenue Services

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  • Onyema, Chukwuemeka Collins

    (Department of Accounting, Faculty of Management Sciences, Lagos State University, Ojo)

  • Ojo-Agbodu Ayodele. A. Ph

    (Department of Accounting, Faculty of Management Sciences, Lagos State University, Ojo)

  • Adebayo M. Adeniyi PhD

    (Department of Accounting, Faculty of Management Sciences, Lagos State University, Ojo)

Abstract

The study examined tax collection techniques and revenue generation in Lagos State. Survey research design and five point likert scale and questionnaires was used to collect the data analysed for the study. The study is important as it revealed the influence of tax collection techniques on the revenue generation of the state. Tax collection technique was measured into Public Enlightenment Support Programme, Information Communication Technology and NIN tax Linkage. Three hypotheses were used in the course of the study. Regression Analysis and Analysis for variance (ANOVA) were used to analyse the data collected. The findings of this study indicated that Public Enlightenment Support Programme, Information Communication Technology and NIN tax linkage strongly predicted and influenced revenue generation of the state. The study concluded that tax collection techniques influenced revenue generation. The study recommended that Lagos state board of internal revenue services (LIRS) should improve their tax collection techniques by re-designing their Public enlightenment support programme to reach all levels of taxpayers. They should invest more in Information Communication Technology facilities and trainings. They should implement NIN tax linkage for tax intelligence and evaluations. This would go a long way to stop and discourage revenue losses and increase the revenue generation of the Lagos state.

Suggested Citation

  • Onyema, Chukwuemeka Collins & Ojo-Agbodu Ayodele. A. Ph & Adebayo M. Adeniyi PhD, 2024. "Tax Collection Techniques and Revenue Generation in Lagos State, Nigeria – A Study of Lagos State Board of Internal Revenue Services," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(2), pages 713-727, February.
    • Handle: RePEc:bcp:journl:v:8:y:2024:i:2:p:713-727
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    References listed on IDEAS

    as
    1. Tajudeen Adejare Adegbite & Mustapha Bojuwon & Adenike Foluke Adegbite, 2019. "The Impact Of Ict On Taxation: Evidence From Oyo State," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 8(4), pages 7-25.
    2. Oyebola Okunogbe & Fabrizio Santoro, 2023. "Increasing Tax Collection in African Countries: The Role of Information Technology," Journal of African Economies, Centre for the Study of African Economies, vol. 32(Supplemen), pages 57-83.
    3. ADEGBITE, Tajudeen Adejare, 2019. "Does Taxation Has Impact On Investment? An Empirical Response From Co-Integration Analysis," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 19(4), pages 57-74.
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