Browsing by Author "Abdul-Hakeem Oluwole Shuaib"

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    OPTIMIZING FISCAL AUTONOMY IN DEVELOPING STATES: THE INTERPLAY OF TAX ADMINISTRATION STRATEGIES AND REVENUE PERFORMANCE.
    (DEPARTMENT OF ECONOMICS NIGERIA POLICE ACADEMY, WUDIL-KANO, 2026) Abdul-Hakeem Oluwole Shuaib; Mudathir Akanni Babatunde
    Optimizing internally generated revenue (IGR) is critical for the fiscal autonomy of sub-national governments in Nigeria. However, state tax authorities consistently face revenue underperformance due to administrative inefficiencies. This study evaluates the impact of tax administration strategies on revenue performance within the Kwara State Internal Revenue Service (KWIRS), Nigeria. It examines four dimensions: tax registration efficiency, taxpayer awareness, strategic tax incentives, and electronic tax filing systems. The study adopts a descriptive and causal research design. Primary data is gathered via structured questionnaires administered to a purposive sample of KWIRS officials and taxpayers across its area offices. Analysis is anchored on Institutional Capacity Theory and the Technology Acceptance Model (TAM), utilizing descriptive statistics and multiple regression analysis to test the variables. The framework addresses critical bottlenecks, including database under-registration, low voluntary compliance due to information asymmetry, incentive-driven revenue leakages, and digital infrastructure gaps. The study underscores that maximizing sub-national tax yields requires transitioning from manual tracking to an integrated framework that balances structural enforcement with administrative service delivery. Optimizing registration, awareness, incentives, and digital infrastructure is vital to expanding the tax net, minimizing collection costs, and securing long-term fiscal independence for Kwara State.
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    TAX CONSULTANTS, COMPLIANCE, AND ADMINISTRATIVE EFFICIENCY: EVIDENCE FROM LAGOS STATE INTERNAL REVENUE SERVICE
    (2025) Abdul-Hakeem Oluwole Shuaib; Salaudeen Ibrahim; Abdullahi Taiwo Abdulrasheed; Muhammed Basiru Mustapha; Mudathir Akanni Babatunde
    The ability of sub-national governments to fund public infrastructure and social welfare is fundamentally linked to their internal revenue generation capacity. In the context of Nigeria’s fiscal landscape, the Lagos State Internal Revenue Service (LIRS) faces the dual challenge of meeting ambitious revenue targets while navigating an increasingly complex tax environment. This study investigates the impact of tax consultants on revenue generation within Lagos State, focusing on their influence on tax compliance and administrative efficiency. Utilizing a mixed-methods research design, the study collected data from 234 LIRS staff members and 50 registered tax consultants, supplemented by an analysis of financial trends from 2015 to 2024. Statistical analysis, including multiple regression and correlation models, reveals a strong positive relationship between the presence of tax consultants and levels of voluntary tax compliance. However, the study identifies a significant performance gap regarding administrative efficiency; their involvement has a marginal, statistically insignificant impact on streamlining internal assessment processes and reducing audit timelines at the LIRS. These findings highlight a behavioral-operational dichotomy: consultants act as effective conduits for compliance but face structural resistance within existing administrative workflows. The research concludes that the LIRS must move toward a collaborative regulatory framework to bridge this gap. Key recommendations include the deployment of a centralized digital portal for consultant-authority interaction, and the adoption of alternative dispute resolution mechanisms to optimize audit efficiency. This study contributes to the literature on public finance and third-party intermediation in developing economies, offering a blueprint for enhancing fiscal autonomy in sub-national governance.