{"title":"Tax Innovation, Administration and Revenue Generation in Nigeria: Case of Cross River State","authors":"Ifere, Eugene Okoi, Eko, Eko Omini","volume":89,"journal":"International Journal of Economics and Management Engineering","pagesStart":1603,"pagesEnd":1610,"ISSN":"1307-6892","URL":"https:\/\/publications.waset.org\/pdf\/9998908","abstract":"
Taxation as a potent fiscal policy instrument through which infrastructures and social services that drive the development process of any society has been ineffective in Nigeria. The adoption of appropriate measures is, however, a requirement for the generation of adequate tax revenue. This study set out to investigates efficiency and effectiveness in the administration of tax in Nigeria, using Cross River State as a case-study. The methodology to achieve this objective is a qualitative technique using structured questionnaires to survey the three senatorial districts in the state; the central limit theory is adopted as our analytical technique. Result showed a significant degree of inefficiency in the administration of taxes. It is recommended that periodic review and update of tax policy will bring innovation and effectiveness in the administration of taxes. Also proper appropriation of tax revenue will drive development in needed infrastructural and social services.<\/p>\r\n","references":"[1]\tAdeye, G. B \"An Overview of Personal Income Tax in Nigeria: A case study of Lagos State\u201d. Global Journal of Accounting, 1(2), 15-33. 2004\r\n[2]\tAlabede, J. O, Ariffin, Z. Z. and Idris, K. M. \"Individual tax payers\u2019 attitude and compliance behavior in Nigeria: The moderating role of financial condition and risk preference\u201d. Journal of Accounting and Taxation, Vol. 3 Iss. 5, pp. 91-104. 2011\r\n[3]\tAlm, J. and J. Martinez-Vazquez \" Societal Institutions and Tax Evasion in Developing and Transition Countries\u201d Georgia State University. 2001.\r\n[4]\tEboiegbe, M. O. \"Tax Evasion Hinders Local Governments.\u201dSaturday Tribune, October 13, 2011.\r\n[5]\tFafunwa, A. B. \"Collapse in Educational System: Our Collective Failure\u201d. The Guardian, October 2005.\r\n[6]\tFagbemi, T. O., O. M. Uadiale and A. O. Noah \"The Ethics of Taxation Evasion: Perceptual Evidence from Nigeria\u201d European Journal of Social Sciences, Volume 17, Number 3, 2010\r\n[7]\tJames A. and Moses A. \"Impact of tax administration on Government revenue in a developing economy: The case of Nigeria\u201d. Int. Journal of Business and Social Science, Vol. 3 N0. 8, 2012\r\n[8]\tKay, G. \"The Anatomy of Tax Avoidance in Income Distribution: Limits to Redistribution. Proceedings of the 31st Symposium of the Colster Research Society\u201d, University of Bristol: John Write and Sons Ltd, pp. 135\u2013148. 1980\r\n[9]\tKaldone, N. \"Will Underdeveloped Countries Learn to Tax? Foreign Affairs\u201d 41:410-419. 1963\r\n[10]\tLambo, E. \"Minister Decries State of Health System\u201d The Guardian, October, 13. 2005.\r\n[11]\tMurkur, G. A. \"Design of Tax Systems and Corruption. Conference paper on Fighting Corruption: Common Challenges and Shared Experiences\u201d. Konard Adenauer Stiftung and the Institute of International Affairs (SIIA), Singapore. May 10-11, pp. 1-9. 2001\r\n[12]\tNgerebo, T. A. and Masa A. \"Appraisal of tax system in Nigeria: A case study of Value Added Tax\u201d. Rjopes Vol. 1 (6). 2012\r\n[13]\tNwachukwu, I. \"Institutions indulge in Tax Evasion despite Huge Profits they make in Nigeria\u201d The Tribune, September, 2006\r\n[14]\tObaji, C. \"Nigeria Cannot Justify N40 billion Spent on Education\u201d. The Punch, October 2005\r\n[15]\tOgbonna, G. N. and Appah E. \"Impact of tax reforms and Economic Growth of Nigeria: A time series analysis\u201d Current research journal of social sciences, Vol. 4 Iss 1. 2012\r\n[16]\tOgundele, A. E., \"Elements of Taxation. 1st Edition\u201d Libri Services, Lagos. 1999\r\n[17]\tOsoro, N. E. \"Revenue Productivity Implications of Tax Reforms in Tanzania. Research Paper N0. 20, Nairobi\u201d African Economic Research Consortium. 1993\r\n[18]\tSandmo, A. \"The Theory of Tax Evasion: A Retrospective View\u201d Discussion Paper 31\/04, Norwegian School of Economics and Business Administration. 2004\r\n[19]\tSanyal, A., Gang, I. N. and Goswami O. \"Corruption, Tax Evasion and the Laffer Curve\u201d Public Choice, Springer, Vol. 105(1-2), pp. 61-78. 2000\r\n[20]\tSayode, L. and S. O. Kajola (2006). Taxation: Principles and Practice in Nigeria. 1st Edition: Silicon, Ibadan.\r\n[21]\tTanzi, V. \"Quantitative Characteristics of the Tax Systems of Developing Countries. In: The Theory of Taxation for Developing Countries\u201d eds. David Newbery and Nicholas Stern. New York: Oxford University Press. 1987\r\n[22]\tTanzi, V. \"Structural Factors and Tax Revenue in Developing Countries: A Decade of Evidence. In: Open Economies: Structural Adjustment and Agriculture\u201d eds. LanGoldin and L. Alan Winters. Cambridge: Cambridge University Press. 1992\r\n[23]\tTribune \" Imoke Advocates Innovation in Administration and Revenue Generation\u201d. March. 2011\r\n[24]\tWorld Bank \"East Asia: Recovery and Beyond\u201d Washinton, D. C. 2000\r\n","publisher":"World Academy of Science, Engineering and Technology","index":"Open Science Index 89, 2014"}