Research Article

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

Aliyu Abubakar1*
1 Department of Public Administration, Kaduna State University, Kaduna.
* Corresponding author: aliyu.abubakar@kasu.edu.ng
Published: Dec, 2025
DOI: 10.68022/kbmr.2025.b108heda
Pages: 139-152
Views: 11
Downloads: 2

Abstract

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 mixed-methods 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 in-depth 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 sectorperformance. 

Keywords

Tax Administration Tax administration reform; Public sector performance; New Public Management; Mixed methods.

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How to Cite

Abubakar, A. (2025). ASSESSMENT OF THE IMPACT OF TAX ADMINISTRATION REFORM ON PUBLIC SECTOR PERFORMANCE IN KADUNA STATE, NIGERIA 2014 - 2023.. Kaduna Business and Management Reviews, 6(2), 139-152. https://doi.org/10.68022/kbmr.2025.b108heda

A. Abubakar, "ASSESSMENT OF THE IMPACT OF TAX ADMINISTRATION REFORM ON PUBLIC SECTOR PERFORMANCE IN KADUNA STATE, NIGERIA 2014 - 2023.," Kaduna Business and Management Reviews, vol. 6, no. 2, pp. 139-152, December 2025. doi: 10.68022/kbmr.2025.b108heda

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