{"id":"https://openalex.org/W2291847727","doi":null,"title":"Impact of Tax Administration on Government Revenue in a Developing Economy - A Case Study of Nigeria","display_name":"Impact of Tax Administration on Government Revenue in a Developing Economy - A Case Study of Nigeria","publication_year":2012,"publication_date":"2012-01-01","ids":{"openalex":"https://openalex.org/W2291847727","mag":"2291847727"},"language":"en","primary_location":{"id":"pmh:oai:CiteSeerX.psu:10.1.1.473.8148","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.473.8148","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://www.ijbssnet.com/journals/Vol_3_No_8_Special_Issue_April_2012/11.pdf","raw_type":"text"},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5020187738","display_name":"James O. Abiola","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"James O. Abiola","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5045127728","display_name":"Moses Asiweh","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Moses Asiweh","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":17.6113,"has_fulltext":false,"cited_by_count":107,"citation_normalized_percentile":{"value":0.98967224,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":97,"max":99},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9961000084877014,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9961000084877014,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0034000000450760126,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.0,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":1.0},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"tax revenue","score":0.871999979019165},{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.9959999918937683},{"id":"https://openalex.org/keywords/tax-enforcement","display_name":"tax enforcement","score":0.9789999723434448},{"id":"https://openalex.org/keywords/government-revenue","display_name":"government revenue","score":0.5210000276565552},{"id":"https://openalex.org/keywords/developing-countries","display_name":"developing countries","score":0.6859999895095825},{"id":"https://openalex.org/keywords/nigeria","display_name":"Nigeria","score":0.8709999918937683},{"id":"https://openalex.org/keywords/tax-administration-capacity","display_name":"tax administration capacity","score":0.796999990940094}],"concepts":[{"id":"https://openalex.org/C2779777834","wikidata":"https://www.wikidata.org/wiki/Q4202277","display_name":"Enforcement","level":2,"score":0.684843122959137},{"id":"https://openalex.org/C2992972582","wikidata":"https://www.wikidata.org/wiki/Q8161","display_name":"Tax administration","level":3,"score":0.6813687086105347},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.6431334018707275},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.6211956143379211},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5951026678085327},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5897934436798096},{"id":"https://openalex.org/C2780765947","wikidata":"https://www.wikidata.org/wiki/Q12033531","display_name":"Administration (probate law)","level":2,"score":0.5231767296791077},{"id":"https://openalex.org/C193991484","wikidata":"https://www.wikidata.org/wiki/Q2509483","display_name":"Government revenue","level":3,"score":0.5125501155853271},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.5100470185279846},{"id":"https://openalex.org/C2989421709","wikidata":"https://www.wikidata.org/wiki/Q6502151","display_name":"Tax evasion","level":2,"score":0.5087242722511292},{"id":"https://openalex.org/C83864248","wikidata":"https://www.wikidata.org/wiki/Q177323","display_name":"Developing country","level":2,"score":0.498624324798584},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.44354864954948425},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.3287407159805298},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.27957063913345337},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.24968817830085754},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.23941880464553833},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.09972032904624939},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.06612884998321533},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:CiteSeerX.psu:10.1.1.473.8148","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.473.8148","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://www.ijbssnet.com/journals/Vol_3_No_8_Special_Issue_April_2012/11.pdf","raw_type":"text"},{"id":"mag:2291847727","doi":null,"is_oa":false,"landing_page_url":"http://www.ijbssnet.com/journals/Vol_3_No_8_Special_Issue_April_2012/11.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.8046000003814697,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":15,"referenced_works":["https://openalex.org/W72537288","https://openalex.org/W193288598","https://openalex.org/W1018540806","https://openalex.org/W1508782469","https://openalex.org/W1521411970","https://openalex.org/W1529627167","https://openalex.org/W1567477423","https://openalex.org/W1583894044","https://openalex.org/W1595992346","https://openalex.org/W1608170983","https://openalex.org/W1820801730","https://openalex.org/W1993288857","https://openalex.org/W2128336049","https://openalex.org/W2185343405","https://openalex.org/W2726998745"],"related_works":["https://openalex.org/W3094543368","https://openalex.org/W55324502","https://openalex.org/W4403194646","https://openalex.org/W4387857439","https://openalex.org/W3044766619","https://openalex.org/W2181557490","https://openalex.org/W3169893518","https://openalex.org/W6968879054","https://openalex.org/W2604202893","https://openalex.org/W6948749970"],"abstract_inverted_index":{"This":[0],"paper":[1],"attempts":[2],"to":[3,13,43],"look":[4],"at":[5],"the":[6,24,67],"Nigeria":[7,73],"Tax":[8],"administration":[9],"and":[10,17,85,88,100],"its":[11],"capacity":[12],"reduce":[14],"tax":[15,56,71,98],"evasion":[16],"generate":[18],"revenue":[19,57],"for":[20,97],"development":[21],"desire":[22],"of":[23,30,61,70],"populace.":[25],"The":[26,48,91],"study":[27,49,92],"made":[28],"use":[29],"121":[31],"online":[32],"survey":[33],"questionnaires":[34],"containing":[35],"25":[36],"relevant":[37],"questions.":[38],"Descriptive":[39],"statistics":[40],"were":[41],"used":[42],"analyse":[44],"93":[45],"usable":[46],"responses.":[47],"found":[50],"among":[51,79],"other":[52,80],"things":[53],"that":[54],"increasing":[55],"is":[58,66],"a":[59],"function":[60],"effective":[62,86],"enforcement":[63,75],"strategy":[64],"which":[65,77],"pure":[68],"responsibility":[69],"administration.":[72],"lack":[74],"machineries":[76],"include":[78],"things,":[81],"adequate":[82],"manpower,":[83],"computers":[84],"postal":[87],"communication":[89],"system.":[90],"has":[93],"clear":[94],"practical":[95],"implications":[96],"practitioners":[99],"governments":[101],"policy":[102],"makers":[103],"in":[104,107],"developing":[105],"countries":[106],"particular.":[108]},"counts_by_year":[{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":14},{"year":2022,"cited_by_count":10},{"year":2021,"cited_by_count":8},{"year":2020,"cited_by_count":15},{"year":2019,"cited_by_count":6},{"year":2018,"cited_by_count":8},{"year":2017,"cited_by_count":6},{"year":2016,"cited_by_count":7},{"year":2015,"cited_by_count":9},{"year":2014,"cited_by_count":8},{"year":2013,"cited_by_count":6}],"updated_date":"2026-10-27T15:51:10.671819","created_date":"2016-06-24T00:00:00"}