Tax Collection Research Articles

The dynamics of land-based financing in Ghana: An institutional perspective for implementation

ABSTRACT In recent years, most sub-Saharan African cities have been urged to leverage the rising land values resulting from rapid urbanization through the instruments of land-based financing (LBF) to finance basic infrastructure projects. However, a significant concern of LBF in the Global South has been its limited application due to institutional and technical challenges. The study examined how institutional structures and legal frameworks in Ghana influence the implementation and effectiveness of LBF mechanisms and the role capacity building, technological infrastructure and stakeholder engagement play in enhancing the operational effectiveness and public acceptance of LBF in Ghana. Using the Greater Accra Metropolitan Area, Ghana as a case study, interviews were conducted with urban planners, policy makers, developers, local government officials and key informants and content analysis was used to analyse LBF policy documents. Key findings highlight significant legal gaps in the legal frameworks governing LBF, which can result in inconsistent application across municipalities and undermine revenue generation. Additionally, the study highlights the challenges of property valuation and tax collection due to inadequate and targeted capacity building programs for staff, technological infrastructure deficiencies, ineffective interagency collaboration, and limited stakeholder engagement, which ultimately affects the legitimacy and success of LBF initiatives. The study recommends the implementation LBF through legislative reforms, capacity-building programs, technological infrastructure investments, and interagency collaboration, emphasizing stakeholder engagement and transparent communication for effective implementation.

Digital Technology Reshapes the Tax Collection and Administration System: Impacts, Challenges and Future Prospects

With the rapid development of digital technologies, their profound impact on the global economy and social structure has become increasingly evident, and the tax collection and administration system is no exception. This paper aims to comprehensively examine how digital technologies reshape the tax collection and administration system, deeply analyze their far-reaching effects on collection efficiency, tax compliance, and tax services, and reveal the challenges encountered in the process as well as potential solutions. Firstly, the paper outlines the basic principles and characteristics of digital technologies such as big data, artificial intelligence, and blockchain, and showcases their widespread applications and achievements in the field of tax collection and administration through domestic and international practical cases. Subsequently, the paper delves into the multidimensional impacts of digital technologies on the tax collection and administration system. On the one hand, they drive innovation in collection models, facilitating the transition from traditional to modern and manual to intelligent approaches. On the other hand, by optimizing data collection, processing, and analysis processes, digital technologies significantly enhance collection efficiency. Additionally, they strengthen the transparency of tax policies and regulatory efforts, thereby promoting taxpayer compliance. Furthermore, the application of digital technologies enriches tax service channels, elevates service quality, and better satisfies taxpayers' diverse and personalized needs. However, the advancement of digital tax collection and administration also confronts numerous challenges, including technical issues such as data security, technical compatibility, and privacy protection; legal and institutional challenges related to adaptability and systemic barriers; as well as societal acceptance challenges concerning cognitive and attitudinal changes among taxpayers and tax officials. In response to these challenges, this paper proposes specific strategies such as strengthening technological innovation, improving laws and regulations, and enhancing social awareness and training, aiming to provide robust support for the sustainable development of digital tax collection and administration. Looking ahead, as big data, artificial intelligence, blockchain, and other technologies continue to mature and expand their applications, the tax collection and administration system will undergo even more profound transformations. The paper predicts the future development trends of these technologies and envisions their enormous potential in enhancing tax collection efficiency, promoting tax fairness and transparency, and strengthening international cooperation and exchanges. Finally, the paper summarizes the research findings, emphasizes the theoretical and practical value of the study, and proposes issues and areas worthy of further exploration in the field of digital tax collection and administration.

A regulatory model for harmonizing tax collection across Nigerian states: The role of the joint tax board

Nigeria's decentralized tax system presents significant challenges to efficient tax administration, with disparities across states leading to issues such as double taxation, revenue leakage, and non-compliance. The need for a harmonized tax system has become more critical as the country seeks to improve its revenue generation and create a more conducive environment for businesses. This paper examines the role of the Joint Tax Board (JTB) in creating a regulatory model that harmonizes tax collection across Nigerian states. The study outlines the complexities of the current tax structure, highlighting the fragmentation between federal and state tax authorities. It also explores the successes and limitations of the JTB in coordinating tax policies, particularly with regard to the Personal Income Tax. Drawing on international examples of successful tax harmonization, the paper proposes a hybrid regulatory model that balances state autonomy with centralized coordination. Key principles for the proposed model include the standardization of tax policies, strengthening of enforcement mechanisms, and the adoption of modern technology to streamline tax administration. Furthermore, the paper discusses the challenges of implementing a harmonized tax system, such as political resistance from states, disparities in technological capacity, and weak enforcement mechanisms. Recommendations include legislative reforms to strengthen the powers of the JTB, capacity building for state tax authorities, and increased collaboration between federal and state governments. In conclusion, this study emphasizes the pivotal role of the JTB in driving tax harmonization and highlights the need for a unified tax system to promote economic growth and improve compliance in Nigeria. Keywords: Regulatory Model, Harmonizing, Tax Collection, Nigerian States, Role, Joint Tax Board.

Fighting Inequality Through a Progressive Tax System for a Just Future in Tanzania

The problem of inequality is one of the economic problems that developing countries still face including Tanzania. This research therefore focuses on presenting the status and trends of inequality and the progressive tax system to pay for a just future in Tanzania. Research was anchored on the Ability-to-Pay Principle. The study was typically a desk research whereby it dwelled on analyzing and synthesizing large amounts of complex secondary data/information and literature concerning the issue of inequality in Tanzania. The target population for this study consists of secondary data sources, which included Peer-reviewed journal articles on taxation and inequality Government reports and taxation data from the Tanzania Revenue Authority (TRA). A purposive sampling methodology was employed to choose relevant studies and reports. This approach ascertained that only sources directly related to the research goals were included. The sample consisted of 20 sources, selected based on criteria such as: Year of publication. Content analysis was adopted in analyzing data to discover themes, patterns and trends related to progressive tax systems, income inequality reduction, and wealth distribution. Key variables such as tax policies, inequality measures (Gini coefficient), and wealth distribution patterns were extracted and analyzed to determine the effectiveness of progressive taxation in Tanzania. Findings revealed that while progressive taxes can be a remedy, the presence of large informal sectors, as in Tanzania, hinder their reach. Thus, while Tanzania’s progressive tax structure holds potential, more reforms are in need to boost implementation alongside widening the tax base. Further, the study concluded that there is little wealth-related taxation in Tanzania. Also, assets such as land ownership or financial assets are hardly/not taxed. The study recommended that given the situation, there is a great need to improve the tax collection with a focus on the existing tax base in Tanzania.

An Analytical Study of Tax Revenue Receipts in Chhattisgarh: Trends, Composition, and Implications for Fiscal Policy

This paper aims to examine the composition, trends, and patterns of tax revenue receipts in the state of Chhattisgarh over recent years. Using a combination of quantitative and qualitative methods, the study explores the role of tax revenues in state finance, focusing on direct and indirect taxes, tax buoyancy, and the efficiency of tax collection mechanisms. The study also delves into the implications of tax revenue performance on fiscal sustainability, development programs, and public welfare initiatives. By analyzing state budget documents, official reports, and comparative data from other Indian states, this paper provides an in-depth understanding of Chhattisgarh's tax revenue structure and suggests policy recommendations for improving tax mobilization and economic development. Keywords: Chhattisgarh, tax revenue, state finance, direct taxes, indirect taxes, fiscal policy, tax buoyancy

Prospects, Challenges and Implications of Deploying Artificial Intelligence in Tax Administration in Developing Countries

Artificial intelligence (AI) can help transform tax administration in developing countries by automating certain functions, pinpointing patterns and irregularities, and forecasting future tax collections. AI can enhance the effectiveness, efficiency, and tax justice in tax administration. This paper discusses the development and deployment of AI in tax administration in developing countries. This paper outlines different AI technologies, the opportunities and challenges of using AI in tax administration, and the possible implications. The paper established that there is an increasing interest in harnessing AI in tax administration in developing countries. The challenges of deploying AI include a lack of quality data, inadequate technical expertise, and a paucity of clear legal and regulatory frameworks to govern the application of AI. The benefits of AI in tax administration were found to encompass increased tax revenue mobilisation and the attainment of sustainable development goals. Reduction in corruption, improved tax compliance, reduced tax avoidance and evasion among other benefits. The paper recommends that policymakers and tax authorities in developing countries improve data quality to support AI adoption, invest in AI research, innovation and development while supporting training in AI as well as the creation of a clear legal and regulatory framework. JEL classifications: H20, H21, H26, O33, K3 Article History: Received: June 22, 2024; Reviewed: August 29, 2024; Accepted: September 17, 2024; Available online: September 23, 2024.

Perceptions of Individual Taxpayers towards Tax Avoidance: A Case Study of Cuttack District of Odisha

The primary and major source of revenue of any government is collection from the tax. The amount of tax revenue is expensed for the welfare of the public. Various provisions are laid down in the Income Tax Act, of 1961 for the levy and collection of tax. The taxpayers have to take the benefits of loopholes of the provisions for the reduction of tax burden and it is called Tax Avoidance which is a legal action. Ultimately, tax avoidance reduces the sources of revenue of the government. This paper attempts to study the perception of the individual taxpayers towards Tax Avoidance in Odisha. This study is based on both the primary and secondary sources of data. The primary data has been collected and compiled from the responses of 100 numbers of individual taxpayers. The secondary data have been collected and compiled from the various ancillary sources such as magazines, periodicals, journals, and some apparent websites. The data collected from these sources have been categorized and tabularized as per the necessities of the current study. There are various statistical and mathematical tools and techniques like the Chi-square test, percentage, trend Analysis, and Likert scale have been applied for the exploration and understanding of results. The present paper shows that a huge number of taxpayers or people are considering payment of taxes as a load in spite of the amount of tax is very less. The average perception of individual taxpayers differs significantly among different groups of the selected demographic and financial variables. The perception of individual taxpayers toward Tax Avoidance shows the adverse impact on the economic development of the country.

Trade Facilitation as a Catalyst for Government Revenue Enhancement: Exploring the Synergies Between Trade Efficiency and Tax Collection

Customs administrators worldwide are mandated to mobilize national revenue collections through the assessment and collection of applicable duties and taxes on all imports and exports. One of their primary concerns following the ratification of the Trade Facilitation Agreement is the need to optimise revenue collections while simultaneously upholding trade facilitation. This research assesses trade facilitation implications on government revenue mobilization in developing countries with a particular emphasis on Zimbabwe. The paper adopts a qualitative approach, capturing several subjective elements including the examination of the Critical Success Factors for enhanced revenue collection as well as the evaluation of trade facilitation as a solution to customs revenue leakages. Purposive sampling was employed to collect data from employees working in the Customs Division at the Zimbabwe Revenue Authority. Eighty questionnaires were distributed to participants working in Beitbridge, Chirundu, Forbes border posts and the Robert Mugabe International Airport targeting Customs Senior Managers, Customs Middle Managers, Revenue Supervisors and Revenue Officers as key respondents. Data was analysed using the Statistical Package for Social Sciences version 29. This analysis focused on four dimensions of trade facilitation, which includes port efficiency, customs environment, regulatory environment, and electronic-business. The findings indicate that trade facilitation reforms, when executed appropriately in conjunction with enhancements in electronic-business, port efficiency, customs environment and the regulatory framework, can effectively augment revenue collection. Regulatory environment improvements are key in influencing increasing revenue collection and should be prioritised in resource allocation for the achievement of best possible outcomes. We recommend ‘continuous refresher training’ on trade facilitation awareness targeting all stakeholders in ports of entry, accompanied by the implementation of robust risk management strategies as well as intensified implementation of integrity management tools.

Analysis of Street Lighting Tax Collection Procedures in the Regional Revenue Agency of North Minahasa District

Analysis of Street Lighting Tax Collection Procedures in the Regional Revenue Agency of North Minahasa District

Tax Capacity and Tax Effort: Evidence From Albanian Economy

The potential tax capacity is very important for assessing the tax space for policy response, especially after the COVID-19 crisis. The main objective of this paper is to study the tax capacity of the Albanian economy, relative to other transition economies with the same patterns of development. We rely on a regression-based approach for the period of 1998-2022 to estimate the potential tax capacity and tax effort. The study found that the structure of the economy, per capita income, openness to foreign trade and corruption are the most consistent explanatory variables of the potential tax capacity. The study also found that tax effort is below one for the Albanian economy, and tax-to-GDP collections are below the average level of the transition economies. We conclude that the country should continue improving the governance quality and fighting corruption to improve tax collection. The study does not support further increases in the statutory tax rates.

The hidden crowding out effect: How does local government implicit debt pressure influence enterprise productivity in China?

AbstractTo explore whether and how local government implicit debts pressure (LGIDP) affects the firm performance, this paper bases on the 2012–2018 listed enterprise data and local government financing vehicles (LGFVs) data to empirically test the impact of LGIDP on the total factor productivity (TFP) of non‐local government financing vehicles (N‐LGFVs). The results show that LGIDP significantly reduced the TFP of N‐LGFVs by transferring fiscal resources, enhancing tax collection, and transferring credit resources. But this distorting effect of LGIDP on the TFP of N‐LGFVs only exists in non‐state‐owned enterprises, small‐scale enterprises, and young enterprises. Our paper has an important policy recommendation that regulating LGFVs and alleviating LGIDP are of great significance for China to achieve sustained economic growth.

Linking regional investments and revenues at the provincial level to investment loan decisions by local government banks in Indonesia

This study aims to analyze how two different types of investments (local domestic and foreign direct investments at the provincial level) and revenues (booked by the provincial governments, general allocation funds, special allocation funds, local taxes, and retribution) affect investment loan decisions by local government banks in Indonesia. The study uses panel data applying ordinary least squares and multiple linear regression. Thus, 144 data were sampled from 2013 to 2021 from 16 local government banks out of Java Island in 21 provinces in Indonesia. The study found that local domestic investment at the provincial level affects investment loan decisions by local government banks. In contrast, foreign direct investment did not affect lending decisions, indicating that local domestic investment contributes to the real local economy at the provincial level. Different results were found in provincial revenues in the form of general and special allocation funds, which negatively affected loan investment decisions, possibly due to provincial revenues utilized to cover the financial deficit and capital expenditure spent chiefly on imported goods. Additionally, local taxes at the provincial level also negatively affect investment loan decisions, possibly due to fluctuations in local tax collection during COVID-19. However, the study found that local retribution contributes to predicting loan investment decisions, suggesting revenue collection by the governments considering local economic conditions. The study findings suggest that provincial governments should direct investments that can impact the local economy and spend their revenues on goods and services that can drive local economic growth. AcknowledgmentThe investment loan made by local government banks, which is associated with local investment and revenue, is part of a research grant project from the Economics and Business Faculty of Hasanuddin University. This project is a result of collaboration with national and international researchers. In carrying out this research, some inputs from people working in local government banks, financial service authorities, and provincial and regency governments are addressed.Thanks to Ahmadi Usman for secondary data and Syahidah Ulhaq for some application programs enabling mapping literature, as well as Israa Natiq Jabar for supervising the result and applied some inputs in the section of research method.

Leaders’ capabilities and organizational efficiency: Evidence from the national taxation bureaucracy in China

Tax authority leaders have a significant impact on organizational efficiency, which is mainly manifested in tax collection efficiency. Based on provincial tax administrative data and data on listed companies from 1998 to 2017, we examine the impact of the capabilities of leaders of the National Taxation Bureaucracy (NTB) on tax collection efficiency. We adopt the fixed effects approach and isolate the individual effects of NTB directors as a proxy of leaders’ capabilities. We find that directors with stronger capabilities enhance tax revenue growth and complete tax revenue tasks by affecting corporate income taxes. The findings suggest that more capable directors are found to severely combat tax evasion and avoidance. Specifically, taxable income approved by the NTB, preferential tax policies and tax auditing have been used to combat tax evasion. We also clarify the boundaries of leaders’ capabilities. We provide supportive evidence for leaders’ individual impact on tax collection efficiency and enrich the study of tax collection and administration.

Results and Conclusions | On Policy-Based Papers: Large Scale. Strategic Visioning & Design

The theme of this international research project and scientific journal issue is Re- Inventing Phoeniciae (Finiq): New Inter- sections of Tradition, Innovation, Land- scapes and Tourism. The respective International PhD workshop of Polis Uni- versity and Ferrara University took place from 09-20 January 2023. This phase concluded with a series of presentations, lectures, and graphical-conceptual dia- grams. After that, the researchers worked independently for the rest of the year to elaborate further scientific specula- tions and write down articles. Tutors of the workshop and the project have been: Prof. Besnik Aliaj, Prof. Pantelis Skayan- nis, Dr. Sotir Dhamo, Dr. Skender Luarasi, Dr. Llazar Kumaraku, Dr. Malvina Istrefaj, Dr. Doriana Musaj and Sadmira Malaj. Fi- niq Municipality is located in the South of Albania, cross-bordering Greece. It is in- cluded in the Vlora’s County and it is just 9 kilometers from the port & tourism City of Saranda; not far from the UNESCO City of Gjirokastra; and adjacent to the UNESCO Archeological Site of Butrint. The settle- ment of Finiq has been the main munici- pal center since the last administrative reform. The municipality looks “poor” and neglected, but indeed is rich in all aspects. It is particularly important because of the presence of the Foinikea Archaeologi- cal Park at the top of a hill (received this status in 2005). Inside the Municipal terri- tory, there are lots of attractive sites, such as the water springs Blue Eye; main riv- ers and lakes; the Monastery of St. Nikolla (in Mesopotam village), and many other amazing churches, etc. This makes the municipality dominated by nature (e.g. flat fields; a continuous layer of hills, rivers, and lakes, etc.) and monuments that rep- resent a rich cultural heritage. Within this context, some villages arise up in moun- tains or hills, characterized mostly either by forgotten historic houses and churches or by new infrastructures and civil struc- tures built in reinforced concrete. This is due to the fact that the new buildings were built irregularly during the late post- communist decades, instead of what was built historically. Therefore the local villag- es are losing gradually their own original spirit, which could be better observed in the case of UNESCO heritage settlements like the city of Gjirokaster, or in the villages of Dropull municipality (another Greek mi- nority area as Finiq). Most of the commu- nity, especially young people left due to a massive emigration mainly in Greece and the USA, or migration to the capital region of Tirana. This means that the municipal- ity suffers now from poor human capaci- ties, poor budgets, and low tax collection baseline, while the remaining people are getting older. However, the natural and historical potential, and the nearby port and touristic cities of Saranda and Gjiro- kastra (Albania), as well as Igoumentisa and Janina (Greece) make the area highly possible to be developed soon as a sup- port territory for agricultural, historic and hospitality services. Under the conditions of massive emigration and reduction of population, the researchers put emphasis on the use of new technologies and alternative municipal planning and urban- landscape design methodologies.

The politics of direct taxation in Chile, 1870s-1890s: ¿“será defecto de la raza”?

AbstractThis article deals with a fiscal reform implemented in Chile during the late 1870s, when the country was suffering a severe economic and fiscal crisis, on the eve of the War of the Pacific. In 1879, the Chilean government introduced a new set of direct levies, taxing inheritance, income and wealth, despite the historic resistance of most of the economic elites to direct taxation in a highly unequal society. The process also shows that not all the economic elite avoided direct taxation. Despite other challenges faced by any developing country in extracting taxes from its population (e.g. lack of both proper information and human capital), during c.1879-1884 collection of these new direct taxes was successful, mainly on account of the improved extractive capacity built up during the preceding decades. Yet, by the mid-1890s all direct taxes (new and old) had been either derogated or transferred to local government (in some cases after being modified). Once again, Chilean central government depended entirely on indirect taxes, with export duties on nitrate being the most important. Nitrate provides a good example of an export boom shaping taxation for the worse; rather than increasing and diversifying the sources of revenue, a dominant sector of the Chilean economic elite decided to stop paying direct taxes and to make the state entirely dependent on the cycles of the international economy. However, some members of the economic elite, although defeated in their purpose, were aware of the wide range of benefits of keeping direct taxation: social justice, financial health and less vulnerability to trade cycles. Unfortunately, the balance of power favoured elite groups with enough power to hinder direct taxation.

Uncovering the Mystery of Tax Collection and Money Supply in Targeting Industrial Success: A Case Study of Singapore

The economic vitality or momentum of any economy is contingent upon the success of the industrial sector. The rise in industrial production indicates economic progress, improved livelihoods, enhanced access to necessities and increased domestic investments. Economic strength transforms into economic weakness if the industrial sector is not producing the desired outcome. This study investigates how tax revenue and money supply relate to Singapore's industrial production in order to understand more about the shifting trends in the country's industrial output. This study takes into account FDI inflows, domestic listed companies and electric power consumption as controlling factors of industrial production function. The ARDL bounds test has been employed over the period from 1980-2022. The empirical findings provide evidence of cointegrating relation between industrial production and its regressors in the long run. The results further demonstrate that tax revenue as an instrument for fiscal policy and money supply as an instrument for monetary policy are significantly escalating industrial production but between both, money supply has a stronger impact on industrial production. This study suggests that expansionary monetary policy and expansionary fiscal policy may be adopted to accelerate industrial production in Singapore while keeping the cost of conducting these policies in mind. Furthermore, FDI inflows and domestic listed companies are also advised to be encouraged as these give a boost to industrial production.

Tinjauan Yuridis Terhadap Kedudukan Rumah Tahanan Negara Sebagai Tempat Penyanderaan Bagi Penanggung Pajak

Taking the tax bearer hostage is one of the actions in the context of tax collection with the aim of getting the tax bearer to pay off the tax debt and tax collection costs. Hostage actions against tax bearers are carried out very selectively, carefully, and are a last resort. The aim of this research is to analyze the concept of a hostage location for tax payers. The research method used is normative legal research with a statutory approach. The data used is secondary data obtained from legal materials in the form of statutory regulations and reference books. From the research conducted, it is known that the Ministry of Finance has the responsibility to establish a hostage location for taxpayers. Before the hostage location was set up by the Ministry of Finance, taxpayers who were held hostage were kept in state detention centers and separated from other detainees.

Local government fiscal stress and regional entrepreneurship: Evidence from a natural experiment in China

Employing the abolition of the agricultural taxes in 2005 in China as a natural experiment, this paper investigates the impact of local government fiscal stress on regional entrepreneurship. We find that the reform results in increased fiscal expenditure and decreased new firm entry. This result suggests that local government fiscal stress is a significant hindrance to regional entrepreneurship, particularly in areas with low fiscal self-sufficiency, limited financial development, and weak legal systems. We also explore the mechanisms through which agricultural tax abolition affects entrepreneurial activities. Our findings indicate that four mechanisms are effective in influencing entrepreneurship, including enhanced tax collection and management, increased local debt, rising land prices, and heightened uncertainty perception by entrepreneurs. Overall, our research provides new insights into the relationship between local fiscal stress and economic development from the perspective of regional entrepreneurship.

POSISI SANKSI DAN DENDA PAJAK DALAM ISLAM PADA INDONESIA SEBAGAI NEGARA HUKUM

A country that is not yet prosperous or has not been able to finance the development of its own civilization must be supported by its peoples. For example, Indonesia is implementing Self-Assesment tax collection system to facilitate its management. This qualitative research with descriptive explanation seeks to see the position of tax sanctions and fines in Islam in Indonesia as a state of law. As a country based on law, Indonesia must also be seen from the plurality of its population, which is dominated by Muslims. In the taxation system, Islam views that there are several main conditions that make taxes mandatory. In addition, its implementation must tend to the interests of Muslims. However, adaptation is needed to achieve the benefit of all Indonesian people. Based on the results of the research found, the position of Islamic law in viewing tax sanctions and fines was identified as supporting the implementation that had been designed by the state. Every form of violation is an attempt to harm the state which will then have an impact on the general public. Each regulation that has been designed requires support to achieve the interests of the Indonesian people, especially Muslims.

Contemporary tax administration and revenue generation by Board of Internal Revenue Services: A Study of Akwa Ibom State, Nigeria

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.