THE CONCEPT OF ACCELERATED REVENUE GENERATION PROGRAMME A CASE STUDY OF THE PROGRAMME BY OGUN STATE GOVERNMENT OF NIGERIA
THE CONCEPT OF ACCELERATED REVENUE GENERATION PROGRAMME A CASE STUDY OF THE PROGRAMME BY OGUN STATE GOVERNMENT OF NIGERIA
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Date
1995-09
Authors
SALAWUDEEN, AZEEZ OLADEJO
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Abstract
This project study is an empirical exercise conducted to review and assess the
impact of a programme, Accelerated Revenue Generation Programme, on the internal
revenue operation capacities of the participating State Governments.
The dwindling revenue profile of the various State Governments resulting into
hopelessness and helplessness in the area of providing basic social services to their
citizens necessitated the need for an inward looking strategies to address the crippling
situation.
In most of the States, the entire revenue generation structures had been
crumbled, some aspects of it through neglect and others by what amounted to
subversion. The sum total of this was that there seemed to be no way forward, the
system on ground could not help itself, internal medicine could not work, external
surgery was urgently needed and this came in the form of a private sector initiative in
Tax Administration otherwise known as Accelerated Revenue Generation
Programme.
The overall result of the incursion of the private sector or private Consultants
into an area of tax collection which hitherto had been exclusive preserve of Civil
Servants has turned the attitude of the relevant Tax Authorities into a more positive
and challenging pursuit. Tax Collection is now seen as a business. The fact that it
falls into the lap of government to organize and administer does not make it less of a
business just like any aspect of government business. The performance of various
Boards and Authorities under the programme is enough reason for it's adoption.
The study is divided into five chapters. Chapter one introduces the study,
setting out what it tends to achieve and the importance. Chapter two visualizes the
concept, focusing on the major tools applied on the work-environment. Chapter three
examines the concept in broad perspective in relation to a specific and in this case, a
study of the programme by a State Government. Chapter four reviews the revenue
performance of the State under the programme, while Chapter five summarizes and
concludes the study with recommendations.
Description
A PROJECT SUBMITTED TO THE
POSTGRADUATE SCHOOL
AHMADU BELLO UNIVERSITY, ZARIA
IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE
AWARD OF THE DEGREE OF
MASTER OF BUSINESS ADMINISTRATION (MBA)
DEPARTMENT OF BUSINESS ADMINISTRATION
AHMADU BELLO UNIVERSITY
ZARIA, NIGERIA.
Keywords
CONCEPT,, ACCELERATED,, REVENUE,, GENERATION,, PROGRAMME,, CASE STUDY,, PROGRAMME,, OGUN STATE,, GOVERNMENT,, NIGERIA