期刊名称：International Journal of Early Childhood Special Education
电子版ISSN：1308-5581
出版年度：2022
卷号：14
期号：5
页码：567-578
DOI：10.9756/INTJECSE/V14I5.58
语种：English
出版社：International Journal of Early Childhood Special Education
摘要：This study attempts to look at the impact of tax administration on revenue generation in Banadir State, Somalia. The study's objectives include examining the relationship between taxpayer registration and revenue generation, evaluating the effect of tax audits on revenue generation, and investigating the impact of the revenue protection system on revenue generation. Descriptive statistics analyzed 170 valid and usable responses from survey questionnaires. The data was analyzed using Statistical Package for Social Science (SPSS) version 20. Findings show that the tax administration in Banadir state is inefficient. Hence, tax administration affects the revenue generated by the government. Furthermore, there is a statistically significant relationship between tax administration and revenue generation. Therefore, the study recommends that the Banadir State Government enforce taxpayers’ registration, tax audit, and revenue protection system to enhance revenue generation in Banadir state. In addition, the government should create public awareness for the taxpayer.
