A CRITICAL APPRAISAL OF THE STRATAGIES AND EFFECTIVENESS OF REVENUE COLLECTION AND ADMINISTRATION IN KATSINA STATE
A CRITICAL APPRAISAL OF THE STRATAGIES AND EFFECTIVENESS OF REVENUE COLLECTION AND ADMINISTRATION IN KATSINA STATE
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Date
1991-10
Authors
GARBA, DALHATU ABBA
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Abstract
It is a duty of every good government to maintain law and
order among its citizens. To provide the basic necessary
facilities which includes:- Education; Health; Good drinking
water; Electricity; Good drainage system, Sanitaries.
How do government get money to meet all these requirements?
Generally Government derives its revenue for public expenditure
from a number of sources of which taxation is one of the
major ones. With regard to our situation, the greatest
drawback to our development efforts has not only been the
in-adequacy of the revenue sources but luck of properly
established strategies for effective revenue collection
and administration. Really, with the current economic
situation in the country, the need to look for a more effective
methods for revenue collection and administration need
to be properly tacled.
The main objective of the study is to examine and analyse
the existing strategies for revenue collection and administration
in Katsina State with a view to proposing some new
strategies that could help in the improvement of the general
revenue collection and administration.
The existing revenue sources on which the collection and
administration need to be improved are:-
(a) Taxation which includes
(i) Direct Assessment tax
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(ii) Pay As You Earn PAYE) tax
(iii) SaLes tax
(iv) Entainment tax
(v) Tax on company dividends
(vi) With holding taxes
(d) Development levies
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Based 6n the past records of collection policies and
procedures, we would pinpoint the short-comings in the
existing administrative set-up, mode of collection and
suggest a list of proposed potential strategies, so that;
the government could use them to properly tape the above
existing sources and even the potential now sources.
The existing strategies for revenue collection and administration
has been analysed and found inadequate and insufficient
to meet bhe present day government requirement for
funds for the eve expanding public expenditure.
Because of the problems of revnue collection and tax
administration which resulted in the inadequacy of the
recurrent locally collected revenue, we suggest the following:-
(a) All States Internal Revenue Boards be directly
under the Governnor's office (Military or Civilian)
for effective control and supervision.
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(b) Charity begin at Lome - Therefore the Governor and
Members of his Council should be the first to meet
their tax obligation at the begining of every year
of tax assessments.
(c) All other top officials of the government should
also be directed by the Governor to meet their tax
obligations at the begining of every year of tax
assessment.
(d) Internal Revenue Board must properly and effectively
account for all revenue collected at the end of every
financial year.
(e) All necessary facilities which will enhance the
revenue collection and tax administration must
be provided to the collection authorities in good time.
With the recent re-organisation of the Internal revenue
Board making it more autonomous, the needed attention given
to the staff development and training, current effort of
providing more suitable office accommodation and the improved
transportation facilities. All put together would no doubt
heLp to facilitate the strategies and effectiveness of
revenue collection and administration in Katsina State.
The study traces the history of revenue collection and
administration in our study case area as well as the
organisational and administrative set-up of the revenue
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Board. A detailed analysis of the data collected is
carried out and alot of findings regarding performance
and problems of the various sources were made, Suggestions
and recommendations for more effective and reliable
strategies for revenue collection and administration were
put forward for the government to implement.
Description
A THESIS SUBMITTED TO THE POSTGRADUATE
SCHOOL, A.B.U., IN PARTIAL FULFILLMENT OF
THE REQUIREMENTS FOR THE DEGREE OF MASTER
OF BUSINESS ADMINISTRATION (M.B.A.)
DEPARTMENT OF BUSINESS ADMINISTRATION
FACULTY OF ADMINISTRATION,
A. B. U. ZARIA.
Keywords
CRITICAL,, APPRAISAL,, STRATAGIES,, EFFECTIVENESS,, REVENUE,, COLLECTION,, ADMINISTRATION,, KATSINA STATE