Abstract:
The objective of this study is to examine the effect of revenue loss on government administration in Nigeria. The study made used of secondary data that were gotten on company income tax and revenue generated in Nigeria from 1981-2016. The data were sourced from CBN statistical bulletin, world development indicator and various journals. And details from budget office Content analysis was employed to analysis the data and the result showed fluctuation in terms of rise and fall in the contribution of company income tax to the total revenue at some periods and rise thereafter. The study concluded that there is positive relationship revenue loss and government administration in Nigeria. And suggested that government should review Nigeria tax policy in a way that company income tax will be boosted; proper punishment should be given to the firms found defaulting in paying tax; training should be given to tax officials on modern technology know-how on effective tax collection and the general public should be sensitized at regular interval on the importance of paying tax.
