THE REVENUE GENERATION POLICY IN THE NIGERIA CUSTOMS SERVICES: A BEHAVOURAL CRITIQUE OF CORRUPTION-FREE REVENUE ADMINISTRATION IN THE NCS

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Date
1999-09
Authors
DIO, Audu Patrick
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Abstract
The Nigeria Customs Service is a child of necessity and so doing without it may have more adverse effect than expected. Although there is petroleum sector that contributes largely to the nation economy but this source of income may be short-lived since it is a gift of nature. Viewing this as an obvious fact, there is a need to adequately cater for the operation of the Nigeria Customs Service since it is the only well known system of Revenue generation in the world. In most countries where there are scarce natural resources, the customs systems have been the only way out for the economy. This form of Revenue Generation by history has aged as itself. Like other countries, in Nigeria, the propensity to source for fund in the Nigeria customs service depends solely on human vigil, risk and sacrifice. However, the fact remains that there are corrupt practices undergone by the offices and men of the service for purpose of self-interest. A critical and careful investigation into the cause of the corrupt practices revealed that Government on its part has contributed to this nefarious act by way of neglecting the service. This study has been intensively carried out and investigations by the use. of collated data on analysis have shown that corruption in the NCS were as a result of human and material factors. This study whose focus is to suggest ways of operating NCS by a way of corruptionfree administration was absolutely made possible by the use of primary and secondary data information collated to arrive at comprehensive solution which eventually yielded possible suggestions to the government for the purpose of corruption-free Revenue administration. Statistical analyses have shown that the NCS has contributed immensely to the growth and development of this nation. To achieve a vital result, a total of the (36) customs area commands and Abuja inclusive, were selected all over the country for a fair representation. Detailed structured questionnaires with open and closed-ended questions were administered to the individual officers and men of the NCS. The central measure of tendency and percentage, were used to translate all the information gathered and the collated data. Mean, median, mode, percentages and time series analyses were utilised in the collation and interpretation of the data collated.
Description
A PROJECT PRESENTED TO THE POST GRADUATE SCHOOL IN PARTIAL FULFILMENT OF THE REQUIREMENT FOR THE AWARD OF THE DEGREE OF MASTER OF BUSINESS ADMINISTRATION (MBA) OF THE AHMADU BELLO UNIVERSITY, ZARIA. SEPTEMBER, 1999
Keywords
REVENUE,, GENERATION,, POLICY,, NIGERIA, CUSTOMS SERVICES,, BEHAVOURAL,, CRITIQUE,, CORRUPTION-FREE,, ADMINISTRATION,, NCS
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