OPTIMIZING FISCAL AUTONOMY IN DEVELOPING STATES: THE INTERPLAY OF TAX ADMINISTRATION STRATEGIES AND REVENUE PERFORMANCE.
| dc.contributor.author | Abdul-Hakeem Oluwole Shuaib | |
| dc.contributor.author | Mudathir Akanni Babatunde | |
| dc.date.accessioned | 2026-07-08T09:08:33Z | |
| dc.date.available | 2026-07-08T09:08:33Z | |
| dc.date.issued | 2026 | |
| dc.description.abstract | 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. | |
| dc.identifier.issn | 2756-4428 | |
| dc.identifier.uri | https://kwasuspace.kwasu.edu.ng/handle/123456789/7530 | |
| dc.language.iso | en_US | |
| dc.publisher | DEPARTMENT OF ECONOMICS NIGERIA POLICE ACADEMY, WUDIL-KANO | |
| dc.relation.ispartofseries | 5; 2 | |
| dc.title | OPTIMIZING FISCAL AUTONOMY IN DEVELOPING STATES: THE INTERPLAY OF TAX ADMINISTRATION STRATEGIES AND REVENUE PERFORMANCE. | |
| dc.type | Article |