IMPACT OF THE USE OF TAX CONSULTANTS SKILL ON TAX ADMINISTRATION IN EDO STATE

ABSTRACT

This study examined the impact of the use of tax consultant’s skill on tax administration in Edo state. The study was aimed at ascertaining the extent of impact of Tax consultants skill has on tax administration in Edo state. Tax administration was proxied by: Revenue generation, Cost reduction, Tax audit and Risk management. Descriptive survey research design was used in collecting and analysing data. Consequently, structured questionnaire given to tax consultants and tax officers in Edo state.. A total of 244 copies of the questionnaire were used for the study. Tables and percentages was used to summarise the data while simple regression statistics was used to draw inference on the phenomenon studied.  The result  from  the inferential  statistics revealed a significant  positive  relationship  between  tax consultants skill in Revenue generation  and tax administration in Edo  state; Furthermore,  there  was a significant  positive  relationship between tax consultants skill in cost  reduction  and tax  administration  in Edo state; In addition, there  was also  a significant  positive relationship between tax consultants skill in tax audit and tax administration in Edo state  as well as a significant  positive  relationship between the use of tax consultants skill in risk management and tax administration  in Edo state. The study therefore concluded that the use of tax consultants has positive impact on tax administration in Edo state. The study therefore recommended that the state internal revenue service should expand the use of tax consultants by engaging more of them in various area of revenue drive and tax audit which will eventually improve tax administration in the state.