Abstract
This study
assessed the effect of tax revenue collection strategies on revenue generation
in Kaduna state, Nigeria. The objective of the study is to investigate the
extent to which tax revenue collection strategies affected revenue generation
in Kaduna State. To achieve this objective, survey research design was adopted
and data was generated from primary sources with questionnaire as instrument
for generating data. The population for the study were the entire staff of
KADIRS that stood at 434, out of which the sample size of 217 was drawn. Data
were analyzed using simple linear regression analysis with the help of
Statistical Package of Social Sciences (SPSS) version 23 to determine the
effect of the independent variable (tax revenue collection strategies) on
dependent variable (revenue generation). The result of the analyses revealed
that tax revenue collection strategies has significant positive effect on the
revenue generation in Kaduna State. The study recommended that government
should improve tax revenue collection strategies through increase public awareness about
the importance of tax compliance and the benefits of paying taxes using mass
media and community engagement.
Key Words: Revenue generation, Tax
revenue, Tax revenue collection strategies.
DOI: www.doi.org/10.36349/fujpam.2025.v4i01.012
author/Usman, L., Jumare, B., Adamu, I. & Saleh, L.
journal/FUJPAM Vol. 4, No. 1
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