Title:
REVENUE GENERATION AND TAX ADMINISTRATION IN NIGERIA

Authors:
Domma, Sunday O; Agun, M.O

Volume - 2 Issue - 3, Pages - 2638-2653

Abstract:
The study investigated the role of tax administration in revenue generation in Nigeria between 1994 and 2015. The study uses that from Federal Inland Revenue Services FIRS on Petroleum tax PPT, custom and excise duties C&ED, company income tax CIT and value added tax VAT . Cointegration and error correction model is adopted to enable us study both long and short run impacts of tax administration on government revenue in Nigeria. The result shows that all the various forms of taxes have both significant long run and shirt run impacts on revenue generation in Nigeria. However, PPT and C&ED shows inconsistent impact while the impacts of VAT and CIT are very consistent.

Cite this Article:

[Sunday O, Domma, and Agun M.O. "REVENUE GENERATION AND TAX ADMINISTRATION IN NIGERIA." International Journal of Social Science & Economic Research 2.3 (2017): 2638-653.]