Impact of Tax Administration on Internally Generated Revenue in Lagos State

Accounting — 2025, Undergraduate

This study examined the impact of tax administration on internally generated revenue in Lagos State, Nigeria. A descriptive survey design was adopted with questionnaires administered to officials of the revenue service and corporate taxpayers. Data were analysed using descriptive statistics and regression analysis. The findings revealed that automation of tax collection, taxpayer education, and enforcement significantly improved revenue generation and compliance. However, multiple taxation, high compliance costs, and inadequate taxpayer information remained key challenges. The study recommends simplification of tax procedures, wider taxpayer education, and stronger data-driven enforcement.

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