TAX REVENUE, ORGANIZATIONAL CULTURE, AND NIGERIAN ECONOMY: AN EMPIRICAL INVESTIGATION

This study examined the moderating roles organisational culture has on both tax Revenue on Economic Growth in Nigeria. The study was carried out as a cross sectional survey and data analysis, which was obtained from 132 respondents from this organization, was carried out in four main stages, namely: the demographic, univariate, bivariate and multivariate. The demographic and univariate sections of the study examined using descriptive statistics the demographic features of the participants and the central tendencies of the variables. All bivariate null hypotheses were tested using the Spearman’s rank order correlation coefficient at a 0.05 level of significance while the multivariate hypothesis was tested using the partial correlation technique also at a 0.05 level of significance. The results from the tests reveal that there is a significant relationship between Tax Revenue and Economic Growth in these Organizations, and also that the culture of the organization significantly moderates the relationship between the predictor and criterion variable of this study. In line with this observation it was therefore recommended that Tax Revenue within organizations should be in line with industrial standards and benchmarks, also consideration issues such as equity, timeliness and standard of payment. Keywords: Tax Revenue, Company Income Tax, Personal Income Tax, Valued Added Tax and Economic Growth