Enhancing Tax Revenue through Effective Training of Tax Staff in Nigeria


  • Adesola W
  • Sajuyigbe Ademola Samuel
  • Fadahunsi Adewale Charcles


Taxation, Training, Revenue genegration, Tax pesonnel, Osun State


The objective of this research was to assess the impact of training tax personnel on revenue generation and identify the challenges of tax administration in Osun State, Nigeria. Employing a survey research design, data was gathered from 320 state tax officials through a structured questionnaire. Analysis involved mean calculations, chi-square tests, and path analysis. The findings indicate a positive and significant correlation between income generation and the training of tax officers. This finding suggests that income generation is an indicator of tax officer training. The study also found that limited training programs, outdated manual systems, poor technical integration, lack of qualified personnel, lack of tax culture and taxpayer awareness, and lack of resources are the main challenges of tax administration in Osun State Nigeria. The findings of this study have significant policy implications, training tax personnel improves tax compliance, efficient tax administration, fair and equitable taxation, enhanced taxpayer services, increased revenue generation, and better stakeholder engagement. These implications can contribute to a more effective and trusted tax system, benefiting policymakers, taxpayers, and stakeholders alike. The study offers empirical evidence regarding the revenue structure within the state, serving as a basis for the establishment of effective tax policies.




How to Cite

Adesola W, Sajuyigbe Ademola Samuel, & Fadahunsi Adewale Charcles. (2024). Enhancing Tax Revenue through Effective Training of Tax Staff in Nigeria. Zakariya Journal of Social Science, 2(2), 56–70. Retrieved from https://journals.airsd.org/index.php/zjss/article/view/382