EFFECT OF ACCOUNTABILITY OF TAXES REVENUE ON REVENUE GENERATION IN KADUNA STATE

Revenue generation is fundamental to the ability of governments to deliver public goods and services, and taxation remains the principal source of internally generated funds at the state level. However, the extent to which tax revenues translate into sustainable fiscal outcomes depends largely on accountability in their management. The objective of this study is to examine the extent to which accountability of taxes revenue affect revenue generation in Kaduna state. The study relied on primary data generated through questionnaire from 260 sample of KADIRS staff, of which 229 valid responses (88% response rate) were analyzed using descriptive and inferential statistics with the help of Statistical Package for Social Sciences. Based on the analyses of data and test of hypothesis, the study reveal that accountability of tax revenue (periodic disclosure of tax collections, transparency in expenditure, and public satisfaction with government use of revenue) positively influence taxpayers' willingness to comply, thereby boosting revenue generation. The finding is consistent with earlier studies linking accountability with enhanced tax morale and voluntary compliance. The study recommends that the government should strengthen accountability measures. Measures for accountability of taxes revenue should be strengthen through regular publicity of detailed reports on tax revenue and its utilization to build public trust; regular independent audits of tax revenue management to ensure accountability and address any discrepancies promptly; and fostering public engagement in budget planning and execution processes to increase the perception of accountability and encourage voluntary tax compliance.