Impact Of Tax Fairness And Tax Appeal Tribunal On The Internally Generated Revenue Of Adamawa State

• Akila Adzu

  Department of Economics, School of Arts and Social Sciences, Adamawa State College of Education Hong

  Author

• Muhammad Habibu Sabari

  Department of Accounting, Faculty of Management Sciences, Ahmadu Bello University Zaria

  Author

• Muhammad Mustapha Bagudo

  Department of Accounting, Faculty of Management Sciences, Ahmadu Bello University Zaria

  Author

• Hamisu Sadi

  Department of Economics, Faculty of Social Sciences, Ahmadu Bello University Zaria

  Author

The study examined the impact of tax fairness and tax appeal tribunal on the internally generated revenue of Adamawa State. The research design used by the study is survey and cross sectional data was collected using primary source of data. The study population consisted of 38,292 while the sample size is 379 which was determined by Krejcie and Morgan table. In line with Israel (1992) suggestion, a 30% mark-up was added in the context of the study to take care of low response rate. The total sample size is 493. There was 456 copies of the questionnaire that were returned while 432 were subjected to analysis after cleansing and missing values. The study used PLS-SEM for data analysis. The findings of the study showed that tax fairness has a positive and significant impact on the internally generated revenue at 5% level of significance. The result of the impact of tax appeal tribunal on the internally generated revenue of Adamawa State indicates a positive and significant. Therefore, the study concludes based on the findings that tax fairness and tax appeal tribunal has a positive and significant impact on the internally generated revenue in Adamawa State at 5% level of significance. Based on the findings of the study, it is recommended that Adamawa State Government should continue in providing tax fairness procedures and ensure that the tax is fairly imposed on the taxpayers for their ability to pay and considers strategies that will improve the revenue generation of the State. Also, Adamawa State Government should continue in providing enabling environment where tax disputes can be resolved amicably. 

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