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Abstract

This study investigated the information behaviour of revenue collectors in Lagos State, Nigeria. Survey design was employed for the study. The population was made up of 150 staff of Internal Revenue service, Lagos. All members of the population were used for the study. Questionnaire was the instrument used for data collection. Data was analyzed with descriptive statistics. The results showed among others that revenue collectors sought information to determine corporate tax, to ensure that legal information is not breached and to ascertain the level of income of tax payers. Information sources used by revenue collectors were mostly online sources and subordinates in the office; they found it easy accessing and retrieving information from print and online sources. However, outdated information and lack of time to seek information were the major challenges faced by revenue collectors in Lagos State. The study, therefore, recommends that workshops and seminars should be organized for revenue collectors to educate them on how to access current information that would enhance their job activities; especially in the areas of decision making as it lays foundation for planning, organizing and coordination of every activity.

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