ABSTRACT

This research work is very crucial study of impact of indirect tax in revenue generation on

Nigeria. The role/impact of indirect tax on revenue generation in Nigeria is indispensable. To

give this effort proper direction it is identifiable that the key ingredients in translating this

dream into reality is to bring about a clearer understanding of the need and efficiency of

indirect taxes in revenue generation. The research was carried out through the use existing

data (secondary data), such as central bank statistical bulletin and Federal Inland Revenue

service (FIRS). The data collection was analyzed as well as interpreted by the researcher

from the testing and proving of the hypothesis. The finding shows that tax revenues generated

in Nigeria, should be recommended that notices of tax on revenues generated should be

supported by hand bill and posters written in local languages, as this enable will enable

illiterate perform their civil responsibility. Tax payment should meet convenience of tax

payers. An advance payment of tax should encouraged and estimated by the tax payer. Other

balance of tax is payable when final assessment has been paid within on month of issues.

Furthermore states should create their own revenue court to eradicated tax avoidance and

invasion. In addition the federal government, state and local government should urgently

fully mobilized and alternate a/lit tax system, improve tax payers convenience and payment

processes at the same time entrenching effective and modern human resources management

practice in tax authorities.