Tax Administration Challenges and Revenue Generation in Rivers State

This study explores the challenges confronting tax administration and their consequences for revenue generation in Rivers State, South South Nigeria. Rivers State, endowed with significant oil-sector economic activity, nonetheless faces persistent difficulties in expanding its non-oil tax revenue base. Issues including poor taxpayer registration, inadequate staffing, manual processes, and corruption within revenue agencies have been identified as systemic obstacles. This research employs a descriptive survey design, sourcing primary data from 120 staff members of the Rivers State Internal Revenue Service and 80 registered taxpayers through separate questionnaires. Secondary data are drawn from the state's annual budget performance reports spanning the past five fiscal years. Data analysis uses descriptive statistics and chi-square tests of association. The study expects to confirm that human capacity deficits, outdated information technology infrastructure, and low taxpayer morale are the most critical constraints on revenue performance. It further examines how political interference in tax enforcement undermines institutional integrity. Recommendations include investing in integrated tax management software, establishing merit-based recruitment and training programmes for revenue officers, and implementing an independent oversight mechanism to reduce corruption risks. The study also advocates for a comprehensive taxpayer database linked to corporate registration and utility records. Findings contribute to the practical understanding of tax administration reform needs in a resource-rich yet revenue-challenged Nigerian state. Keywords: tax administration, revenue generation, Rivers State, internal revenue service, reform.