SUSTAINABLE REVENUE GENERATION BY KANO STATE INTERNAL REVENUE SERVICE

Authors: Alhassan Haladu Ph.D*, Abdulmalik Yusuf, Mustapha Abdullahi & Sagir Lawal Ph.D

ABSTRACT

Sustainable revenue generation entails the procedures, principles and strategies implemented by tax authorities not only to achieve effective tax planning and maximization of government revenue but to also focus on active revenue by building a strong administrative pillar which future tax administrators could use to foster revenue generation. This paper’s aim is to determine whether any effective and efficient relationship exists between the administration of internally generated revenue and its sustainability by the Kano State Internal Revenue Service (KSIRS).  About three hundred (300) questionnaires were administered to administrative staff of the KSIRS and sampled tax payers in the State. The data collected analyzed the relationship between tax administration and sustainable revenue generation through regression. The result disclosed that there exists a positive and highly significant relationship between tax administration and revenue sustainability in Kano State. For the effectiveness of revenue generation, the conclusion is that based on current logistics at the hands of the KSIRS, revenue sustainability is ineffective. The paper therefore calls on the State and tax authorities to embark on a more efficient, effective and transparent means to not only improve but to also maintain a supportable flow of internally generated revenue in the Kano State.

Keywords: Revenue sustainability, revenue generation, tax administration, tax management, effective tax planning, State Internal Revenue Service

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