Bernard Ojonugwa Anthony, Adenuga Oludare


The role of political office holders in tax administration has been an issue of debates in the political spheres of Nigeria. This is because of the important needs to drive internally generated revenue of the state given the fall in federal allocation attributed to the plunged in international oil price. In view of this, the thrust of this study explicate the role of political office holders in tax administration with emphasis to Kogi State. The study identified political office holders as elected individuals, representative or political appointees who managed the affairs of a Country, State and Local Government Area. The study identified tax administration as the act of making tax policy and execution. The role of Kogi State political office holders in tax administration include regulatory role which is concerned with making laws for effective tax administration; stabilization role, this is concerned with stimulating macroeconomics by promoting employment, price stability and economic growth; distributive role, this is concern with the provision of social or public goods and equitable distribution of income. The IGR status of Kogi was presented. The statistical evidence shows that the advent of political office holders in tax administration is positively felt. This evidenced from the increasing trend of IGR of the State. The study identifies some basic problems affecting tax administration in Kogi State which include: tax evasion and tax avoidance. For effective tax administration, the study finally recommends that stake holders in the State should be involved in review tax laws, Tax laws and policies should be made available to taxpayers and explain clearly to their understanding for effective compliance, there is need for periodic lectures, sensitization and seminars to control tax evasion and tax avoidance.


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political office holder, tax, administration, Kogi State

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