IMONITIE O.M

This study examines the effect of income tax revenue, tax compliance, and tax administration on government revenue in Nigeria. Using secondary data and panel regression analysis, the study assesses how these factors contribute to revenue generation. Descriptive statistics reveal fluctuations in government revenue and income tax revenue, while tax compliance and tax administration remain relatively stable. Correlation analysis indicates a strong positive relationship between income tax revenue and government revenue, whereas tax compliance and tax administration exhibit moderate and weak positive correlations, respectively. The regression results confirm that income tax revenue significantly influences government revenue, highlighting its critical role in fiscal sustainability. Additionally, while tax compliance and tax administration contribute to revenue generation, their effects are less pronounced. These findings underscore the importance of enhancing tax policies, improving administrative efficiency, and promoting voluntary compliance to strengthen Nigeria’s revenue system. The study recommends policy reforms that enhance transparency, enforcement, and taxpayer education to optimize revenue collection.