A CRITICAL APPRAISAL OF THE EFFECTIVENESS AND STRATEGIES OF REVENUE GENERATION IN KADUNA STATE (1990-1997)
A CRITICAL APPRAISAL OF THE EFFECTIVENESS AND STRATEGIES OF REVENUE GENERATION IN KADUNA STATE (1990-1997)
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Date
1999-09
Authors
JERE, IBRAHIM,
S.
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Abstract
ABSTRACT
. The ability of any government to fulfill its obligations to the citizenry greatly depends on the
resources available at its disposal and the effectiveness of the machinery for generating and
collecting these resources. State Governments, being one of the three tiers of government in
the Nigerian Federation, largely depend on their Internal Revenue
Boards for their internally generated revenue. This study, therefore, is aimed at critically
appraising the effectiveness and strategics of various revenue generation and collection
mechanism used by the Kaduna State Revenue Board.
The methodology used for this research has been Survey, even though it was supplemented
by historical research. As the study was limited to the appraisal of Internal Revenue
generation of Kaduna State under the Revenue Board, questionnaires were administered to both
Board's personnel and a broad spectrum of taxpayers in the state.
Two hypothesis were formulated to test the effectiveness of the revenue generation
mechanism in Kaduna State
The major findings of the research revealed that there is lack of taxpayer education in the State
generally; poor record keeping by both taxpayers and the Board's officials which hamper effective
revenue collection; that self-employed persons are more prone to tax evasion than employees in the
organised sectors; that some new strategies introduced in the Board, such as the Accelerated
Revenue Generation (ARG) Programme and direct payment of taxes to the Banks, have
boosted revenue collection greatly and that the Best of Judgement Assessment (BOJA) is
full of arbitrariness.
Some of the major recommendation made include: the need for streamlining the BOJA to
remove/reduce arbitrary assessments; organising comprehensive and sustained taxpayer
education; conducting continous training of Board's officials and that taxpayers should be compelled
to keep records to be prescribed by the Board, failure for which penalties arc to be imposed.
In conclusion, it was observed that mere introduction of the strategies in the mechanism of
revenue generation and collection is not enough, concerted efforts to improve the tax system
should involve a more comprehensive reform of the various aspect of the whole system.
Description
A DISSERTATION SUBMITTED TO THE DEPARTMENT OE PUBLIC
ADMINISTRATION, A.B.D. ZARIA IN PARTIAL FULFILLMENT OF
THE REQUIREMENT FOR THE AWARD OF MASTER DECREE IN
PUBLIC ADMINISTRATION (MPA)
Keywords
CRITICAL,, APPRAISAL,, EFFECTIVENESS,, STRATEGIES,, REVENUE,, GENERATION,, KADUNA,, STATE,, (1990-1997)