ASSESSMENT OF THE IMPACT OF TAX ADMINISTRATION REFORM ON PUBLIC SECTOR PERFORMANCE IN KADUNA STATE, NIGERIA 2014 2023.

This study assesses the impact of tax administration reform implemented under the State Governance Reform and Capacity Building Project (SGR&CBP) on public sector performance in Kaduna State, Nigeria, from 2014 to 2023. The study adopts an explanatory sequential mixedmethods research design, integrating quantitative and qualitative approaches. The quantitative phase analyses survey data and secondary performance indicators to examine the relationship between tax administration and public sector performance. The qualitative phase complements the findings through indepth interviews with public officials and relevant stakeholders to provide contextual explanations and capture perceptions of reform implementation and outcomes. The quantitative results indicate that tax administration reform has not produced a statistically significant positive effect on overall public sector performance in Kaduna State. However, qualitative evidence suggests that the reform has contributed to improved internally generated revenue, while highlighting persistent institutional capacity limitations, weak stakeholder engagement, and inadequate staff incentives as major constraints to broader performance gains. The study concludes that although NPM-inspired tax administration reforms show potential, their effectiveness depends on sustained investment in capacity building, inclusive stakeholder participation, and improved incentive structures to achieve meaningful and lasting improvements in public sector performance.