IMPACT OF COVID-19 OUTBREAK ON TAX REVENUE GENERATION IN NIGERIA: A DIFFERENTIAL ANALYSIS

COVID-19 pandemic has globally created economic fallout which affected general economy. How-ever, the studies of COVID-19 as it affects tax revenue collection in Nigeria are still scanty. This study therefore examines differential impact of COVID-19 outbreak on the tax revenue generation in Nigeria. This study adopts expo-facto research design and uses secondary data to gather information from the official web site of the Federal Inland Revenue Service, Nigeria. This study employs Paired Sample t-test statistical tool to analyze the data with the aid of SPSS version 2020. Finding from this study indicates that the mean (Standard deviation) tests of 392.6414 (516.66364) during the COVID-19 pandemic is greater than the mean (Standard deviation) tests of 14.2857 (17.09488) before the pandemic. This study therefore, concludes that the outbreak of COVID-19 has positively contributed to the growth of tax revenue generated in Nigeria due to various tax collection strategies employed by the government. The outcome of this study is expected to move tax revenue authorities in realizing the impact of Covid-19 on tax revenue generation in Nigeria and other countries. This study recommends that the government of Nigeria should strengthen and improve on her mechanisms of tax collection employed to have increased tax revenue during the critical periods of COVID-19 even when there was total lockdown