Tax Collection Strategies and Revenue Generation: Kwara State Verdict
The dwindling of allocation from federal government has drilling all the state government extensively in Nigeria to develop tax collection strategies for revenue realization in their respective state. The extant literatures examined a single component of tax collection strategies on revenue generation but this study therefore examined the effects of different component of tax strategies on revenue generation of Kwara state. A sample of 396 staff of Kwara State revenue service was used in the study. It employed ANOVA and MANOVA to analyse the data. The findings divulged that tax penalty, public enlightenment, road block, law enforcement agencies, staff recruitment, tax cut and ICT have positive significant effects on revenue generation in Kwara state. Therefore, it is concluded that tax strategies have positive significant effects on Kwara state revenue generation. It however recommended that more efforts should be expended by the government to enlighten taxpayers, equip and empower the tax authority to enforce more compliance on taxpayers for enhancement of revenue performance in the state. Keywords: Tax Cut, Law Enforcement Agencies, Tax penalty, Public Enlightenment, Roadblocks