EFFECT OF TAX REVENUE COLLECTION STRATEGIES ON REVENUE GENERATION IN KADUNA STATE

This study assessed the effect of tax revenue collection strategies on revenue generation in Kaduna state, Nigeria. The objective of the study is to investigate the extent to which tax revenue collection strategies affected revenue generation in Kaduna State. To achieve this objective, survey research design was adopted and data was generated from primary sources with questionnaire as instrument for generating data. The population for the study were the entire staff of KADIRS that stood at 434, out of which the sample size of 217 was drawn. Data were analyzed using simple linear regression analysis with the help of Statistical Package of Social Sciences (SPSS) version 23 to determine the effect of the independent variable (tax revenue collection strategies) on dependent variable (revenue generation). The result of the analyses revealed that tax revenue collection strategies has significant positive effect on the revenue generation in Kaduna State. The study recommended that government should improve tax revenue collection strategies through increase public awareness about the importance of tax compliance and the benefits of paying taxes using mass media and community engagement.