Abstract
This paper examined the influence of collaboration among tax authorities on revenue generation and service delivery to taxpayers in Nigerian context. The quest for this paper came as a result of the increasing demand for public revenue generation and efficient tax system in the development of Nigerian economy; and also given the current pressure on tax authorities to improve revenue generation sequel to the persistent fall in oil price. More so, the need for increase in tax revenue in Nigeria and the attendant improvement in service delivery to the teeming taxpayers has taken its toll on the economic landscape. The study, which employed secondary data focused on tax authorities across the three tiers of Governments, but sampled out Federal tax authority as the source of data for analysis. The findings agreed that collaboration among tax authorities does impact positively on both the revenue generation and service delivery to taxpayers. It recommended for a sustainable collaboration framework among tax authorities, and suggested for further empirical study on the topic.
Published Version
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