Tax collection strategy in Lagos State
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This study aimed at investigating the tax collection strategy in Lagos state. It formulated the following objectives: To identify the available strategies for tax collection in Lagos state, to determine the most effective strategies for tax collection in Lagos state to explore the challenges facing tax collection in Lagos state. To support this study a review of related literature was made. The study employed a survey design. The population of the study covered 500 employees of the Lagos state board of internal revenue Alausa, Ikeja Lagos state. A sample size of 83 staff was selected, using the Taro Yamen formula. The research instrument adopted was the use of a structured questionnaire however only 73 were responded to and was analyzed using the descriptive analysis. The result revealed that in Lagos state, there are 14 (fourteen) tax collection strategies,12 (twelve) effective strategies and 13 (thirteen) challenges facing tax collection in Lagos state furthermore, it observed that tax enlightenment and educational program and Jehovah witness approach has the highest percentage of 16.44% each which makes them more common amongst other strategies, it observed that tax farming and Jehovah witness approach which has the highest percentage of 16.44% each are the most effective strategies amongst other strategies, it also observed that lack of taxpayers education with the highest percentage of 16.44% as a challenge facing tax collection in Lagos state.
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