Tax Administration and Management of Revenue and Service Delivery in Jalingo Local Government Area of Taraba State

Abstract This study investigates “Tax Administration and Management of Revenue and Service Delivery in Jalingo Local Government Area of Taraba State” with a focus on tax compliance, tax structure, and taxpayer services. The main aim is to examine how tax administration influences revenue generation and service delivery in the study area. Specifically, the objectives are: (i) to examine the influence of tax compliance on tax revenue collection; (ii) to determine the influence of tax structure on tax revenue collection; (iii) to find out the influence of taxpayer service delivery on tax revenue collection; (iv) to identify the nature of tax administration in Jalingo Local Government Area; and (v) to assess the extent to which tax policies enhance internally generated revenue. The study adopts the Socio-Political Theory of Taxation, credited to Adolph Wagner, which asserts that taxation should aim at achieving societal welfare and correcting socioeconomic imbalances. It also utilizes the Constitutional Theory and Idealistic Theory of State to emphasize the role of government in using tax for infrastructural and social development. Using descriptive and inferential statistics, with data gathered through questionnaires, the study found strong positive relationships between tax compliance, tax structure, taxpayer services, and tax revenue collection. Regression analysis revealed that these variables explain 57.7% of variation in tax revenue collection, with taxpayer services having the most significant influence. Recommendations: The study recommends, strengthening tax compliance mechanisms, improving the tax structure for fairness, enhancing taxpayer services and education, adopting technological innovations, and integrating tax education in schools to build long-term compliance culture.