A CRITICAL APPRAISAL OF THE STRATEGIES AND EFFECTIVENESS OF REVENUE COLLECTION IN KADUNA STATE

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Date
1986-12
Authors
YUNUSA, YA'U TANKO
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Abstract
In a developing economices like Nigeria, Government is expected to maintain law and order, provide sound education, provide functional infrastructural facilities, like good roads, constant water supply, efficient electric power supply, functional and good health services, create employment opportunities and many other function. These functions cannot be perfomed without adequate financial backings. The financial backing comes through Taxation, charges, levies and fees and external aids. Government largely depend on taxation in executing and financing its expenditure. But the major problem tieing down the exercise is the inability of all the tiers of government to established an effective strategies for Revenue collection. The prevailing economic situation of the country further neccessiated for the evaluation of the strategies. The essence of the research is to examine and analysed the existing strategies for revenue collection in Kaduna state with a view of proposing and developing new strategies that could help in the improvement of the general revenue collection in Kaduna state. There are many sources of revenue collection in state, some of the major sources include Direct assessement, pay as you earn, sales tax, entaintement tax, withholding taxes, motor vehicle licencing fees,court fees and fines and the development levies. The existing strategies for Revenue collection has been analysed and formed inadequate and insufficient to meet the present day government requirement for the ever-expanding public expenditure. A careful study of the lapses in both revenue collection and accounting. The researcher forwarded certain suggestions. 1. The Board should be transferred to the office of the state executive and should supervised, monitor and control its activities. 2. Special grants should be provided to the board or certain percentage should be kept atleast 10% of its total yearly collection for the smooth running of the organisation, and staff salaries should be taking away from civil service structure to the equivalent of the states, established commercial banks and financial houses. The existing strategies for Revenue collection has been analysed and formed inadequate and insufficient to meet the present day government requirement for the ever-expanding public expenditure. A careful study of the lapses in both revenue collection and accounting. The researcher forwarded certain suggestions. 1. The Board should be transferred to the office of the state executive and should supervised, monitor and control its activities. 2. Special grants should be provided to the board or certain percentage should be kept atleast 10% of its total yearly collection for the smooth running of the organisation, and staff salaries should be taking away from civil service structure to the equivalent of the states, established commercial banks and financial houses. 3. The establishment of Board members for revenue Board should be avoided, because in the histroy of the Board, there is nothing worth writting home about as regard to the achievement of the board members. If there is anything, is the constitution of the Board into a forum of confused ideas, and the final effect is the further deterioration of revenue collection. There is the need for motivating the staffs to contribute to the achievement of the organisational objectives. This should be inform of incentives, security and promotion. Because no matter what the organisational objective would not be achieved without self motivation,also staff placement, training,should conform with Board structure, posting base on Godfatherism, lobbyism, or to the highest bidder should be avoided. The historical background of Kaduna state internal revenue Board would be discussed from the former Northern Nigeria Revenue Department of the then finance ministry to the present day. Various data collected from 1989 - 1991 are analysed and recommendation and suggestion for the successful, revenue collection for the state have been advanced for the state government to implement.
Description
A THESIS SUBMITTED TO THE POST GRADUATE SCHOOL, A.B.U., IN PARTIAL FULFILMENT OF THE REQUIREMENT FOR THE DECREE OF MASTERS OF BUSINESS ADMINISTRATION (M.B.A.) FACULTY OF ADMINISTRATION DEPARTMENT OF BUSINESS ADMINISTRATION A. B. U., ZARIA
Keywords
CRITICAL,, APPRAISAL,, STRATEGIES,, EFFECTIVENESS,, REVENUE,, COLLECTION,, KADUNA STATE,
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