Critical success factors to tax administration efficiency in Nigeria: Evidence from Bauchi State Board of internal revenue

This study investigates the determinants of tax administration efficiency in Nigeria.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 irregu...

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Main Authors: Shagaria, Shamsudeen Ladan, Saad, Natrah
Format: Article
Language:English
Published: Universiti Utara Malaysia 2017
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Online Access:http://repo.uum.edu.my/24003/1/MJJ%2021%20%202017%2033-47.pdf
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spelling my.uum.repo.240032018-04-29T01:40:45Z http://repo.uum.edu.my/24003/ Critical success factors to tax administration efficiency in Nigeria: Evidence from Bauchi State Board of internal revenue Shagaria, Shamsudeen Ladan Saad, Natrah HD28 Management. Industrial Management This study investigates the determinants of tax administration efficiency in Nigeria.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.Therefore, current 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 total of 124 questionnaires were collected out of 144 questionnaires that were administered.The study revealed that there is a significant positive relationship between tax administration efficiency and: autonomy of board of internal revenue, information and communications technology and public enlightenment.However, findings from the study revealed that there is insignificant relationship between tax administration efficiency and strong audit practice and motivation and incentives and perceived corruption.Based on the findings above, the study recommended that government should put an effective measure in place to collect taxes from tax defaulters across the different groups of the economy. Universiti Utara Malaysia 2017-12 Article PeerReviewed application/pdf en http://repo.uum.edu.my/24003/1/MJJ%2021%20%202017%2033-47.pdf Shagaria, Shamsudeen Ladan and Saad, Natrah (2017) Critical success factors to tax administration efficiency in Nigeria: Evidence from Bauchi State Board of internal revenue. Malaysian Management Journal, 21. pp. 33-47. ISSN 0128-6226 http://mmj.uum.edu.my/index.php/current-issues
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HD28 Management. Industrial Management
spellingShingle HD28 Management. Industrial Management
Shagaria, Shamsudeen Ladan
Saad, Natrah
Critical success factors to tax administration efficiency in Nigeria: Evidence from Bauchi State Board of internal revenue
description This study investigates the determinants of tax administration efficiency in Nigeria.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.Therefore, current 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 total of 124 questionnaires were collected out of 144 questionnaires that were administered.The study revealed that there is a significant positive relationship between tax administration efficiency and: autonomy of board of internal revenue, information and communications technology and public enlightenment.However, findings from the study revealed that there is insignificant relationship between tax administration efficiency and strong audit practice and motivation and incentives and perceived corruption.Based on the findings above, the study recommended that government should put an effective measure in place to collect taxes from tax defaulters across the different groups of the economy.
format Article
author Shagaria, Shamsudeen Ladan
Saad, Natrah
author_facet Shagaria, Shamsudeen Ladan
Saad, Natrah
author_sort Shagaria, Shamsudeen Ladan
title Critical success factors to tax administration efficiency in Nigeria: Evidence from Bauchi State Board of internal revenue
title_short Critical success factors to tax administration efficiency in Nigeria: Evidence from Bauchi State Board of internal revenue
title_full Critical success factors to tax administration efficiency in Nigeria: Evidence from Bauchi State Board of internal revenue
title_fullStr Critical success factors to tax administration efficiency in Nigeria: Evidence from Bauchi State Board of internal revenue
title_full_unstemmed Critical success factors to tax administration efficiency in Nigeria: Evidence from Bauchi State Board of internal revenue
title_sort critical success factors to tax administration efficiency in nigeria: evidence from bauchi state board of internal revenue
publisher Universiti Utara Malaysia
publishDate 2017
url http://repo.uum.edu.my/24003/1/MJJ%2021%20%202017%2033-47.pdf
http://repo.uum.edu.my/24003/
http://mmj.uum.edu.my/index.php/current-issues
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score 12.925488