This paper examined the influence of collaboration among tax authorities on revenue generation and service delivery to … and efficient tax system in the development of Nigerian economy; and also given the current pressure on tax authorities to … improve revenue generation sequel to the persistent fall in oil price. More so, the need for increase in tax revenue in …

-2014, compiled by the IMF. It finds that-consistent with the existing literature-corruption is negatively associated with overall tax … revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax … compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption …