Tax Compliance and Revenue Generation in Lagos State

Abstract

This study investigates tax compliance and revenue generation in Lagos State. Primary data were sourced from respondents using a self-report questionnaire distributed among a sample of three hundred and eighty-five (385) participants from organized private sector employees. The gathered data were statistically evaluated using descriptive statistics and the findings revealed that tax compliance is statistically significant with revenue generation in Lagos State. Statistical hypotheses tests showed variables in the model are significant at a 0.05% critical level implying that tax compliance, tax audit and investigation, and electronic tax filing are correlated with tax compliance and in turn, revenue generation in Lagos State.