Tax Administration and Revenue Generation in Plateau State

The study examines the relationship between tax administration and revenue generation in Plateau State. The study employed a field survey that is cross-sectional. The population of the study consist of 400 staff of the Plateau State Revenue Board and a sample size of 196 using Krejcie and Morgan (1970) sample size determination formula as well as purposive sampling technique which was adopted. The study employed the used of structured questionnaire as method of data collection and the hypotheses were tested using multiple linear regression as method of data analysis based on a total number of 189 questionnaires returned. Findings show that there is a positive and significant relationship between tax education, tax collection, tax effectiveness and revenue generation in Plateau State. The study recommended that the tax collection process should be improved through the use of technology and increased accountability thereby raising revenue for the State.

tax Administration, tax education, tax collection

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