Impact of Tax Administration on Revenue Generation in Lagos State

Abstract In this study, the impact of tax collection on state revenue creation in Lagos was assessed. 100 questionnaires were delivered. Frequency distribution statistics, percentages, the Pearson Product Moment Correlation Coefficient (PPMCC), and regression analysis are some of the techniques employed. This frequency and the percentage allow us to understand how the respondents feel about the queries posed and answers provided. The regression analysis was utilized to determine the variables' sign and size as well as their significance. The study's findings indicate a beneficial association between electronic tax payments, tax compliance, and revenue creation. The outcome has the implication that regular usage of the electronic tax payment system inside the FIRS organization will maintain the state's improvement in tax responsibility and revenue production. Tax avoidance and evasion have a detrimental impact on Lagos State's ability to generate income. The conclusion of the outcome is that rising tax avoidance and evasion will reduce state revenue production. The correlation coefficient, r, is -0.723, demonstrating a negative relationship between tax avoidance and evasion and income generation. There is no database for all people who are taxable in Lagos State, the tools used to collect and assess taxes in Lagos State are insufficient, the tax laws are extremely complex and difficult for most people to understand, there is a lack of transparency in the handling of tax payers' money, and taxes are occasionally levied on taxpayers' income by two or more jurisdictions. JEL code: H20, H25, H26