Abstract

Tax is a major source of revenue in any given economy. The main purpose of taxation is to raise funds to meet government expenditure and to redistribute wealth and management of the economy. The administration of taxes in Nigeria is compulsorily statute-based. The methodology adopted in this paper is doctrinal. This paper found that the extant tax administration system localised mainly on the Federal Inland Revenue Service and the State Board of Internal Revenue are not effective. To this end, the conclusion and recommendations of this paper included that intensified and aggressive customer service should be put in place to enthrone an efficient tax administration in Nigeria.