THE INFLUENCE OF TAX ADMINSTRATION ON REVENUE GENERATION IN SOMALIA

Abstract

This study attempts to look the influence of Tax administration on revenue generation in Somalia. The study made use of 170 survey questionnaires containing relevant questions. Descriptive statistics were used to analyses 170 usable responses. The aim of this research study is to evaluate the effect of tax administration on revenue generation to the Somali government. The research design adopted in this study was survey research method. Primary sources of data were used in collecting information which was analyzed using descriptive statistics and regression analysis, and to make decisions. Findings show that the tax administration in Somalia is totally inefficient. Hence, tax administration affects the revenue generated by the government; also, there is a significant relationship between tax administration and revenue generation. The study therefore recommends that Somali Government could enforce taxpayer’s registration, tax audit and revenue protection system to enhance revenue generation in Somalia.