Journal • CITN Journal

Editorial Board

Editor-in-Chief

Professor Rafiu Oyesola Salawu

Department of Management & Accounting, Faculty of Administration, Obafemi Awolowo University, Ile-Ife

Managing Editor

Professor Godwin Emmanuel Oyedokun

Department of Management & Accounting, Lead City University, Ibadan, Nigeria

Editorial Board Secretary

Mary-Fidelis Chidoziem Abiahu

Director, Research and Professional Standard, Chartered Institute of Taxation of Nigeria

Editorial Board Members

Professor Chinedum Nathaniel Nwezeaku

Federal University of Technology, Owerri

Professor John Adeoti

Nigeria Institute of Social and Economic Research (NISER), Ibadan

Professor Uche Jack-Osimiri

Faculty of Law, River State University, Port Harcourt

Professor Aruwa Suleiman Akwu-Odo Salihu

Nasarawa State University, Keffi Nasarawa State Nigeria

Dr. Eiya Ofiafoh Ofiafoh (Associate Professor)

Department of Accounting, University of Benin, Benin City, Nigeria

Dr. Stephen Chukwuemeka Mark Abani

MCSA Worldwide Projects Limited, Abuja, Nigeria

Dr. Kenny Adedapo Soyemi

Department of Accounting, Olabisi Onabanjo University, Ago Iwoye, Ogun State, Nigeria

Professor Joseph Uchenna Uwaleke

Department of Banking & Finance, Nasarawa State University, Keffi Nasarawa State, Nigeria

Barrister Chukwuemeka Eze

Faculty of Law, Nasarawa State University, Keffi Nasarawa State, Nigeria

Mr. Simon Nwanmaghyi Kato

Federal Inland Revenue Service, Chairman’s Office, Abuja, Nigeria

DETERMINANTS OF TAX COLLECTION BY LOCAL GOVERNMENTS: EMPIRICAL EVIDENCE FROM KWARA STATE

Description

DETERMINANTS OF TAX COLLECTION BY LOCAL GOVERNMENTS: EMPIRICAL EVIDENCE FROM KWARA STATE

Authors

Mohammed Yaru

Abstract

Local governments in Nigeria depend so much on monthly statutory allocations from the federation account. The allocations have not only been insufficient in meeting the financial needs of local governments but are also characterised by uncertainties and volatilities. Debt profiles of local governments have mounted as a result. Looking inwards to taxation and related internal revenue sources seem the best sustainable resort to avoid fiscal sustainability crisis. This study examined the determinants of revenue collection at the local government level in Kwara State, Nigeria. The study specifies and estimates a panel data econometric model using data set for the sixteen (16) local governments (LGs) of the State for the period 2009-2016. A set of three panel data models were estimated using Generalized Least Square (GLS) method. The results show that population density, a proxy for tax base and overhead expenditure, a proxy for fiscal needs/efforts are the most consistent significant determinants of tax and non-tax revenue generation in the local governments. The study recommends that LGs should strive to provide social amenities to attract more people and businesses (tax base) to their jurisdictions and intensify tax efforts to improve internally generated revenue.

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