You have no items in your shopping cart.
ABSTRACT
With the Lagos State Inland Revenue Service boss blowing hot on the incidences of tax evasion and avoidance in the state, leading to minimal revenue generation; it became very necessary to study the method of tax administration in Lagos State as it affects the level of revenue generation within the state. The aim of this research study is to test the hypothesis that there is a relationship between effective tax administration and optimum revenue generation in Lagos State between 2015 – till date. 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 staff, 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 offenders and many more.
