Background of the Study
Efficient tax administration is critical for maximizing government revenue and funding public services. In Kano State, tax collection efficiency is undermined by administrative bottlenecks such as bureaucratic delays, inadequate technology, and poor coordination among tax authorities (Garba & Abdullahi, 2023). These issues contribute to revenue leakages and discourage taxpayer compliance.
Globally, streamlined tax administration systems are associated with higher revenue yields and improved compliance. However, in Nigeria, inefficiencies persist due to outdated procedures and inadequate capacity-building initiatives. This study explores the impact of tax administrative bottlenecks on revenue collection efficiency in Kano State, with a focus on identifying strategies for improvement.
Statement of the Problem
Kano State’s tax administration system is plagued by inefficiencies that hinder revenue collection. Bureaucratic delays, lack of digital integration, and poor record-keeping lead to revenue shortfalls and taxpayer dissatisfaction (Yusuf & Suleiman, 2024).
While studies highlight the role of digitalization in tax administration, few address the specific administrative challenges faced by Kano State. This study examines these bottlenecks and their implications for revenue collection efficiency.
Objectives of the Study
Research Questions
Research Hypotheses
Scope and Limitations of the Study
This study focuses on tax administrative bottlenecks in Kano State from 2023 to 2025. It excludes other states and external factors such as tax policy changes. Limitations include access constraints to detailed administrative records.
Definitions of Terms
Chapter One: Introduction
1.1 Background of the Study
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