CRITICAL SUCCESS FACTORS TO TAX ADMINISTRATION EFFICIENCY IN NIGERIA: EVIDENCE FROM BAUCHI STATE BOARD OF INTERNAL REVENUE

This study investigates the determinants of tax administration efficiency in Nigeria. The Nigerian tax system is faced with challenges, such as loss of revenue through high level of tax defaulters from both the legislative arm of the government and public institutions, corruption and financial irreg...

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Bibliographic Details
Main Authors: Shamsudeen Ladan Shagari, Natrah Saad
Format: Article
Language:English
Published: UUM Press 2020-02-01
Series:Malaysian Management Journal
Online Access:https://www.scienceopen.com/document?vid=80f32f96-04f3-4882-84cf-5112edb9069f