Abstract: The study is set out to assess the effect of tax contractors in revenue generation of Enugu State local governments, Nigeria between the periods, 2010 – 2015. Stratified sampling and random sampling techniques were used in selecting three local governments from each of the three senatorial districts of the state; purposive sampling and convenient sampling techniques were adopted in distributing questionnaires to the sample size. Data were collected from both primary and secondary sources. Data collected were analyzed using frequency and percentages. The Three hypothesis formulated were tested using Chi-square and t- test statistical tools. Findings made include among others: that the use of tax contractors for revenue collection in Enugu State local governments does not lead to an increased revenue generation or an improved tax payers’ records; that factors such as political interferences, lack of transparency in recruitment, corruption, use of non-professionals, use of unorthodox methods of enforcement, etc. are major factors militating against the use of tax contractors. The study concludes that given the right conditions, the use of tax contractors could be a viable tool for increased revenue generation.
Keywords: Assessment, Enugu State, local governments, revenue generation/collection, tax contractors/consultants.
Title: Revenue Generation in Enugu State Local Governments, Nigeria: An Assessment of Tax Contractors
Author: Obinna C. Amaechi
International Journal of Social Science and Humanities Research
ISSN 2348-3156 (Print), ISSN 2348-3164 (online)
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