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Contemporary strategies of collecting revenue through taxation are what Board of Inland Revenue (BIR) Services need in Nigeria. Such strategies are rooted in the enabling tax laws as amended. This study is an examination of tax administration and revenue generation, based on the activities of the board of the Internal Revenue Service in Akwa Ibom State, Nigeria. The study appraised five specific variables of tax administration as they impact revenue generation in the State. The survey method which involves the use of questionnaires was applied to collect data for the study. Also, data were derived through the review of relevant literature and from the report of the Auditor General of Akwa Ibom State on the Board of Internal Revenue. The population of the study consisted of 450 staff of the Akwa Ibom Board of Internal Revenue Service, while the sample size adopted for the study was 399 staff using the Taro Yamane formula. A regression analysis was employed to analyze the data at 0.5 level of significance. The study found that tax assessment/collection, tax enforcement, tax collection accounting, tax audit and tax education/awareness do have a significant impact on revenue generation by the board of Internal Revenue Service in Akwa Ibom State. From the findings, it was concluded that contemporary tax administration significantly impacts revenue generation in Akwa Ibom State. It was recommended that tax accountability should be utmost, and the Akwa Ibom State Government should build the capacity of its citizens through behavioural change and industrialization to generate tax income, where the accountability process will engender revenue generation.
Eyoh et al. (Fri,) studied this question.