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AbSTRACT
This study investigates the relationship between the administration of Value Added Tax (VAT) and government tax revenue in Nigeria. The research aims to assess how effective VAT administration impacts revenue generation and the broader implications for economic growth. A total of 200 questionnaires were distributed to tax administrators in Benin City, Edo State, to gather data on their perceptions and experiences regarding VAT administration and its influence on tax revenue. The data were analyzed using descriptive statistics and a one-sample t-test to determine the significance of the relationship. The results reveal a statistically significant positive relationship between VAT administration and government tax revenue, indicating that efficient VAT practices substantially enhance revenue collection. The study also identifies key factors that affect VAT administration, such as technology, policy changes, and transparency in the Federal Board of Inland Revenue (FBIR). Moreover, the findings suggest that while VAT is a crucial component of Nigeria's tax system, there are challenges in its administration that require policy adjustments and improved enforcement mechanisms.
This research contributes to the existing literature on tax administration by providing empirical evidence from the Nigerian context, highlighting the need for modernized and transparent VAT practices to optimize revenue generation. The study concludes with recommendations for policymakers to strengthen VAT administration, improve compliance, and ultimately boost government revenue.
