CONFLICT PREVENTION, SECURITY GOVERNANCE, AND SOCIO-ECONOMIC DEVELOPMENT IN THE AREA COUNCILS OF THE FEDERAL CAPITAL TERRITORY (FCT), ABUJA

This study examined the relationship between revenue generation and tax administration in Surulere Local
Government, Lagos State, Nigeria. The study was motivated by the increasing need for local governments to improve
internally generated revenue in order to provide essential public services and promote grassroots development.
Specifically, the study investigated the effect of taxpayer registration on revenue generation and assessed the extent
to which tax assessment and collection procedures influence revenue performance in Surulere Local Government. A
descriptive survey research design was adopted for the study. The population consisted of 200 respondents
comprising revenue officers, finance personnel, tax administrators, and registered taxpayers within the local
government area. A sample size of 133 respondents was selected using the Taro Yamane formula, while structured
questionnaires served as the primary instrument for data collection. Data collected were analyzed using descriptive
statistics such as frequency distributions, percentages, and mean scores, while the Chi-square statistical technique
was used to test the hypothesis at a 0.05 level of significance. The findings revealed that taxpayer registration has a
positive and significant effect on revenue generation, with a grand mean score of 3.93. The study also found that tax
assessment and collection procedures significantly affect revenue generation, with a grand mean score of 3.89.
Furthermore, the Chi-square result showed that taxpayer registration significantly influences revenue generation, as
the calculated value of 59.44 exceeded the critical table value of 9.488, leading to the rejection of the null hypothesis.
The study concluded that effective tax administration is essential for enhancing internally generated revenue and
improving local government performance. It recommended strengthening taxpayer registration systems, adopting
digital tax administration technologies, improving tax assessment and collection procedures, and enhancing taxpayer
education to promote compliance and sustainable revenue generation.

Funding: This is a self-funded research

Conflict of Interest: The authors declare no conflicts of interest.

Ethics Approval: Not_applicable

Data Availability: Data will be made available upon reasonable request

AI-Assisted Writing: No AI tools were used in the preparation of this manuscript.