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ABSTRACT
Reports and public opinion have shown that many decry the level of economic development that exists in the state of Lagos, even with the level amount of revenue generated. Hence,it became very necessary to study the method of tax administration in Lagos State as it af ects the level of revenue generation vis a vis the level of economic development in the state. The aim of this research study is to test the hypothesis that there is a relationship between tax administration and the level of economic development in Kosofe Local Government Area of Lagos State. Primary and secondary sources of data were used in collecting data which was analyzed using simple percentages and the hypothesis tested using chi – square statistical method at 0.05 level of significant for validity and to make decisions. Findings show that tax administration in Lagos state is still inadequate to cater for the needs of the entire population within the state; lack of professionally-trained staf , who have requisite knowledge of new tax technologies, also hinder tax administration and collection. The researcher, in the final analysis drew a lasting conclusion, some of which are: the residents of Lagos State can be made to pay more taxes through proper tax education and enlightenment, retraining of current tax administrators to meet new demands, proper legislations and enactment/enforcement of punitive measures against tax of enders and many more.
