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ABSTRACT
The requirement of governments to provide public goods and execute other developmental projects that would improve the living standard of the citizenry as well as meet its recurrent expenditure necessitates intensified revenue generation efforts both internally and externally. The collection of taxes is one of the formidable options to generate revenue. In Nigeria, most projects are executed with internally generated revenue in addition to a share of the federation account. However, tax evasion and avoidance are rampant in Nigeria as the activities of some unscrupulous tax consultants, tax officials, and even accounting firms encourage irregularities in revenue generation. This has in no small decimated revenue drive. This paper recommends that Revenue authorities should study and identify salaries and remuneration that will prevent revenue officers from colluding with taxpayers. Also, the activities of engaged tax consultants should be monitored effectively. Besides, agreed commissions on tax collections should be paid promptly.
