Chapter One — 1.1 Background to the Study

Capital Gains Tax Administration has increasingly attracted the attention of researchers, regulators, and practitioners concerned with tax revenue collection. This growing interest reflects the recognition that capital gains tax administration does not operate in isolation, but interacts with a wider set of institutional and market conditions found within Selected Fintech Companies in Nigeria.

Selected Fintech Companies in Nigeria presents a useful setting for examining this relationship precisely because the conditions there — structural, regulatory, and behavioural — differ from those typically assumed in the broader literature, most of which draws on evidence from more developed economies.

1.2 Statement of the Problem

Despite a growing body of literature on capital gains tax administration, there remains limited consensus on the precise nature of its relationship with tax revenue collection, particularly within Selected Fintech Companies in Nigeria. Many organizations continue to make decisions about capital gains tax administration without a clear, evidence-based understanding of how those decisions ultimately affect tax revenue collection. This gap between practice and empirical understanding is the central problem this study seeks to address.

1.3 Objectives of the Study

1. To examine the effect of Capital Gains Tax Administration on tax revenue collection in Selected Fintech Companies in Nigeria.
2. To assess the extent to which capital gains tax administration influences tax revenue collection within the study area.
3. To identify the challenges associated with capital gains tax administration in relation to tax revenue collection.
4. To recommend strategies for optimizing capital gains tax administration in order to improve tax revenue collection.

1.4 Research Questions

1. What is the effect of capital gains tax administration on tax revenue collection in Selected Fintech Companies in Nigeria?
2. To what extent does capital gains tax administration influence tax revenue collection within the study area?
3. What challenges are associated with capital gains tax administration in relation to tax revenue collection?
4. What strategies can be adopted to optimize capital gains tax administration in order to improve tax revenue collection?

1.5 Significance of the Study

Beyond its academic contribution to the field of accounting, this study has practical value for management teams within Selected Fintech Companies in Nigeria seeking to understand how capital gains tax administration translates into measurable outcomes around tax revenue collection. It is equally useful to students and future researchers looking for a localized empirical reference on this relationship.

1.6 Scope of the Study

In terms of scope, this study confines itself to Selected Fintech Companies in Nigeria, focusing specifically on how capital gains tax administration relates to tax revenue collection within that setting. Findings are interpreted within these boundaries rather than as universal claims applicable to every organization or market.