[PDF][PDF] Tax compliance and government revenue growth in Nigeria

OO Oluyombo, OM Olayinka - Lapai International Journal of …, 2018 - academia.edu
Lapai International Journal of Administration, 2018academia.edu
The study examines the effects of tax compliance on the growth of government revenue in
Nigeria with emphasis on federally collected non-oil revenue. Secondary data was sourced
from the Federal Inland Revenue Service management bulletin. The data were analyzed
using ordinary least square regression. The findings revealed that tax compliance have
significant effect on boosting tax revenue generation and that tax default can cause
significant variation in government revenue. The variable in the model is significant at the …
Abstract
The study examines the effects of tax compliance on the growth of government revenue in Nigeria with emphasis on federally collected non-oil revenue. Secondary data was sourced from the Federal Inland Revenue Service management bulletin. The data were analyzed using ordinary least square regression. The findings revealed that tax compliance have significant effect on boosting tax revenue generation and that tax default can cause significant variation in government revenue. The variable in the model is significant at the 5% critical level and the regression coefficient reveals that 88.8% of the total variation in revenue is accounted for by tax compliance with other variables in the stochastic term accounting for the remaining 11.2%. It is recommended that Federal Inland Revenue Service should open more offices across the federation to increase the ease of paying taxes, set performance targets for managers of tax offices and sanction for non-performance, improve on leadership accountability at all levels of government and ensure that tax revenue is transparently utilized so that taxpayers can see the benefits accruable from tax payment and take ownership of public infrastructures.
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