INHIBITING FACTORS TO TAX REVENUE GENERATION IN CROSS RIVER STATE, NIGERIA
This study examined the inhibiting factors to tax revenue generation in Cross River State, Nigeria. The specific objectives were to examine the effect of tax evasion and avoidance, lack of infrastructural facilities and experienced personnel on tax revenue generation in Cross River State. To achieve these objectives, a well structure questionnaire was development and administered on 169 sampled staff of Cross River State board of internal revenue. Out of these questionnaires 164 were duly completed and returned. These responses were coded and used for analyses with the help of the SPSS software The cross sectional survey design was adopted and the ordinary least squared multiple regression technique was used to analyze the data. From the analyses it was discovered that there is a negative correlation and insignificant relationship between lack of infrastructural facilities and government tax revenue in Cross River State; also, there is a negative and significant relationship between tax evasion and avoidance and government tax revenue in Cross River State, Nigeria and lastly, there is a positive and significant relationship between experienced personnel and government tax revenue in Cross River State, Nigeria. Based on these finding the study recommends that government should encourage tax payers morale through the provision of quality infrastructural facilities and other incentives to enhance its revenue generation. Also, Strategies to reduce tax evasion and avoidance should be formulated by strengthening the policy framework and operational guidelines of the Cross River State internal revenue service and adopting an evidence base government spending. Lastly, Cross River State internal revenue service should embark on adequate staff training and development on new methods of enhancing tax compliance within the state.
Tax Revenue Compliance, Tax Evasion and Avoidance
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