Abstract

This study was set to determine the impact of good tax management on revenue generation in Anambra State, using Orumba south Local Government Area as the area of study. The study was necessitated by the increasing financial burden on the government at levels occasioned by the surging need to provide social services and infrastructural development for the governed. To accomplish the objective of the study, the researcher has reviewed the opinions of established authorities on the subject matter of study. Well- structured questionnaires were used to elicit information from respondents forming the sample of study.  Data were collected using questionnaire and were analyzed using frequency tables and percentages.

The analysis result revealed that;

1. The tax system is designed and formulated to facilitate generation of revenue.
2. The tax system is planned to prevent evasion and avoidance of tax by citizens.
3. In spite of the high demand for social services and infrastructural development, tax payers still avoid tax.
4. Tax management in Orumba south L.G.A is effective and has resulted to increased generation of tax revenue.

On the basis of the above findings, the researcher recommends that;

1. The citizens should be sensitized on the need to pay their taxes as a civic responsibility.
2. Tax personnel should be persons of proven character
3. Government should ensure stricter enforcement of existing tax laws to ensure compliance.