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Tax Administration, Corruption and its Effect on Revenue Generation in Oyo State Board of Internal Revenue

Revenue generation in developing economies like Nigeria is hindered by inefficiencies in tax administration and pervasive corruption, undermining fiscal sustainability. The over-reliance on volatile oil revenue necessitates a shift towards internally generated revenue (IGR) to ensure stable fiscal strategies. Therefore, the study investigates the Tax administration, corruption and its effect on Revenue generation in the Oyo State Board of Internal Revenue. The research design was a survey method, utilising structured questionnaires to collect data. The population was the total workforce of the…

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    from https://iiardjournals.org/get/JAFM/VOL. 11 NO. 10 2025/Tax administration, corruption 311-336.pdf