EFFECT OF E-TAX ADMINISTRATION ON INTERNALLY GENERATED REVENUE OF ADAMAWA STATE

Abstract

This study assesses the effect of tax administration on internally generated revenue of Adamawa State of Nigeria. The study adopted survey research design. Primary data were collected from the sample population of 432 respondents. The study used Partial Least Squares (PLS) Technique in analyzing the data and hypothesis testing. The result of the study shows that e-tax system has a positive effect on tax administration in Adamawa State. Tax Knowledge also has a positive and significant effect on tax administration in Adamawa State. The study recommends based on the finding that Adamawa State Government should purchase e-tax infrastructure and facilities such as power plants, telecom network, wi-fi routers, laptops and desktops. Also, Adamawa State Government should continue in creating awareness and educate taxpayers on the need to pay tax through regular workshops, seminars, conferences, initiatives, programmes and training.