ABSTRACT
This research work examined the impact of Company income tax, Administrative Efficiency and revenue productivity in Nigeria the broad objectives of this study is to empirically analyse the impact of company income tax administrative efficiency on revenue productivity in Nigeria. The methodology of the study estimated the specified Vector Error Correction Mechanism (VECM) model involved several steps. Initially, data was collected from reputable sources such as published statistical websites and the Central Bank of Nigeria, covering a 32-year period from 1990 to 2022. The dataset were focused on variables of interest, namely REV, CIT, OILRENT, and VAT, and undergo thorough cleaning to ensure accuracy. Subsequently, unit root tests like the Augmented Dickey-Fuller (ADF) test or the Phillips-Perron (PP) test was employed to ascertain if the variables are integrated of order 1 (I(1)).One of the key findings of the study is the existence of significant long-term relationships among the variables, as evidenced by the results of the Johansen Cointegration test. This implies that these variables move together over time, despite short-term fluctuations, highlighting the interconnectedness of revenue sources, taxation, and economic activities. Such insights are essential for policymakers in formulating effective strategies to promote fiscal stability and economic growth. Based on the findings of the study, several recommendations can be made to enhance fiscal management, improve tax administration, and promote economic growth, investment in Administrative Capacity, policy Reforms for Simplification, enhanced Data Analytics and Risk Assessment, promotion of taxpayer education and awareness, coordination and collaboration.
