International Journal of Business, Economics and Management 2312-5772 2312-0916 10.18488/journal.62.2020.76.401.410 International Journal of Business, Economics and Management Effect of Tax Administration on Tax Revenue of States in African Countries: Evidence from Nigeria International Journal of Business, Economics and Management International Journal of Business, Economics and Management 06-2020 2020 06-2020 06-2020 7 6 401 410 02 Jul 2020 08 Sep 2020 This study assessed the effect of tax administration on tax revenue of states in African countries with specific reference to Nigeria. The extent of improvement in tax revenue generated by states in Nigeria due to the change in tax administration motivated this study. Data were obtained from the Nigerian National Bureau of Statistics (NBS) and analyzed using the descriptive statistics and paired samples t-test statistics. Findings revealed a significant mean difference in pay-as-you-earn (PAYE) and road taxes (RT) before and during the tax administration of 2015 by Nigerian states. Findings also revealed an insignificant mean difference in direct assessment (DA) and miscellaneous taxes (MT) before and during the tax administration of 2015 by Nigerian states. The study concluded that the change in tax administration only witnessed selective improvement on tax revenue generated by the states and recommended that the state boards of internal revenue should consistently carry out tax awareness programs in their various states so as to enlighten the self-employed persons and informal business owners on the need and benefits of tax payment.