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Tax administration and budget performance in the public sector – a case study of Rivers State Board of Internal Revenue Service, Nigeria
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This study examines the impact of tax administration on the performance of public sector budget. Rivers State Board of Internal Revenue Service (RBIRS) was chosen for the study. The major research instrument was questionnaire, while the data collected were presented in tables and analyzed using simple percentage. Also, correlation coefficient (product moment) was used as the statistical instrument to test the hypotheses. The result indicated that there is a significant relationship between tax administration and public sector budget performance. To this end, the study recommended, among others, that there should be provision for adequate enforcement strategy such as adequate manpower, computers and effective postal and communication system, etc. for effective tax administration in order to increase the amount of revenue generated to finance public sector budget.