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The study examines the effect of tax administration on revenue generation – a case study of the state board of internal revenue, Lokoja. The main objective of this study is to review out in detail, the operations of personal income tax in kogi state in order to establish their success or otherwise in the generation of revenue for Kogi state government. The study also has the objective to ascertain the meaning and nature of tax, especially the context of the administration of personal income taxation in Kogi state. The research design for this study is survey research with a total population of one hundred and eighty (180). During the course of this study, a total of fifty (50) questionnaires were randomly selected and used for the data presented. During findings, it was revealed that from the regression analysis, taxation has a significant contribution on revenue generation in Nigeria. The study also reveals that taxation is the most important source of revenue to the government in Nigeria from the point of view of certainty and consistency of taxation. Amidst others, it was recommended that there is an urgent need for all state governments to clearly state the objectives of their tax system and the relationship between these objectives. This will assist to give the tax administrators a sense of direction and make the tax payer see clearly the reasons he/she should pay his/her tax as at when due.

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Effect of tax administration on revenue generation