Determinants of tax administration efficiency: A study of Bauchi State, Nigeria

This study examines the determinants of tax administration efficiency. Tax is a medium which countries across the globe depend upon so as to carry out the mandate of their citizens. Unfortunately, the Nigerian tax system is faced with challenges, such as loss of revenue through high level of tax def...

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Main Author: Shagari, Shamsudeen Ladan
Format: Thesis
Language:English
English
Published: 2014
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Online Access:http://etd.uum.edu.my/4127/1/s814479.pdf
http://etd.uum.edu.my/4127/2/s814479_abstract.pdf
http://etd.uum.edu.my/4127/
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spelling my.uum.etd.41272016-04-18T02:25:57Z http://etd.uum.edu.my/4127/ Determinants of tax administration efficiency: A study of Bauchi State, Nigeria Shagari, Shamsudeen Ladan HJ Public Finance This study examines the determinants of tax administration efficiency. Tax is a medium which countries across the globe depend upon so as to carry out the mandate of their citizens. Unfortunately, the Nigerian tax system is faced with challenges, such as loss of revenue through high level of tax defaulters from both the legislative arm of the government and public institutions, corruption and financial irregularities and limited government administrative capability. Tax, as a percentage of the Gross Domestic Product (GDP), contributes only seven percent to the Nigerian economy which is below the minimum benchmark of 15% of low income African countries. Therefore, this study examines the influence of autonomy of the State Board of Internal Revenue (SBIR), use of information and communications technology, public enlightenment, strong auditing practice, motivation and incentives and perceived corruption on tax administration efficiency in Nigeria. A mixed research design was used, and data was collected through survey and interview. A total of 124 questionnaires were collected out of 144 questionnaires that were administered. The data was analysed to answer the research questions. The study revealed that there is a significant relationship between tax administration efficiency and: autonomy of board of internal revenue, information and communications technology and public enlightenment. The study further revealed that there is no significant relationship between tax administration efficiency and strong audit practice and motivation and incentives and perceived corruption. The qualitative findings of this study indicate that reformation and restructuring of the tax system and granting of autonomy can help to boost revenue generation and administration efficiency. The qualitative findings further reveal that autonomy, public enlightenment and use of information and communications technology are some of the determinants of tax administration efficiency. Given the findings from the study, it is recommended that government should put an effective measure in place to collect taxes from tax defaulters across the different groups of the economy. 2014 Thesis NonPeerReviewed text en http://etd.uum.edu.my/4127/1/s814479.pdf text en http://etd.uum.edu.my/4127/2/s814479_abstract.pdf Shagari, Shamsudeen Ladan (2014) Determinants of tax administration efficiency: A study of Bauchi State, Nigeria. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HJ Public Finance
spellingShingle HJ Public Finance
Shagari, Shamsudeen Ladan
Determinants of tax administration efficiency: A study of Bauchi State, Nigeria
description This study examines the determinants of tax administration efficiency. Tax is a medium which countries across the globe depend upon so as to carry out the mandate of their citizens. Unfortunately, the Nigerian tax system is faced with challenges, such as loss of revenue through high level of tax defaulters from both the legislative arm of the government and public institutions, corruption and financial irregularities and limited government administrative capability. Tax, as a percentage of the Gross Domestic Product (GDP), contributes only seven percent to the Nigerian economy which is below the minimum benchmark of 15% of low income African countries. Therefore, this study examines the influence of autonomy of the State Board of Internal Revenue (SBIR), use of information and communications technology, public enlightenment, strong auditing practice, motivation and incentives and perceived corruption on tax administration efficiency in Nigeria. A mixed research design was used, and data was collected through survey and interview. A total of 124 questionnaires were collected out of 144 questionnaires that were administered. The data was analysed to answer the research questions. The study revealed that there is a significant relationship between tax administration efficiency and: autonomy of board of internal revenue, information and communications technology and public enlightenment. The study further revealed that there is no significant relationship between tax administration efficiency and strong audit practice and motivation and incentives and perceived corruption. The qualitative findings of this study indicate that reformation and restructuring of the tax system and granting of autonomy can help to boost revenue generation and administration efficiency. The qualitative findings further reveal that autonomy, public enlightenment and use of information and communications technology are some of the determinants of tax administration efficiency. Given the findings from the study, it is recommended that government should put an effective measure in place to collect taxes from tax defaulters across the different groups of the economy.
format Thesis
author Shagari, Shamsudeen Ladan
author_facet Shagari, Shamsudeen Ladan
author_sort Shagari, Shamsudeen Ladan
title Determinants of tax administration efficiency: A study of Bauchi State, Nigeria
title_short Determinants of tax administration efficiency: A study of Bauchi State, Nigeria
title_full Determinants of tax administration efficiency: A study of Bauchi State, Nigeria
title_fullStr Determinants of tax administration efficiency: A study of Bauchi State, Nigeria
title_full_unstemmed Determinants of tax administration efficiency: A study of Bauchi State, Nigeria
title_sort determinants of tax administration efficiency: a study of bauchi state, nigeria
publishDate 2014
url http://etd.uum.edu.my/4127/1/s814479.pdf
http://etd.uum.edu.my/4127/2/s814479_abstract.pdf
http://etd.uum.edu.my/4127/
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score 12.913726