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

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

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.

TABLE OF CONTENT

Title page- – – – – – – – – i
Approval page – – – – – – – -ii
Dedication – – – – – – – – -iii
Acknowledgement – – – – – – – -iv
Abstract – – – – – – – – – -v
Table of content – – – – – – – -vi

CHAPTER ONE
INTRODUCTION – – – – – – – -1
1.0 Background of the study – – – – -1
1.1 Statement of the problem – – – – -5
1.2 Purpose of the study – – – – – -6
1.3 Significance of the study – – – – -8
1.4 Research questions – – – – – -9
1.5 Scope of the study – – – – – – -10

CHAPTER TWO

LITERATURE REVIEW – – – – – – -11

CHAPTER THREE

Research methodology – – – – – – -39
Design of study – – – – – – – -40

CHAPTER FOUR

Presentation, analysis and interpretation of data – -48

CHAPTER FIVE

Summary of findings – – – – – – -60
Conclusion – – – – – – – – -61
Recommendations – – – – – – – -62
Suggestions for further research – – – – -64
References – – – – – – – – -65
Appendix I – – – – — – – – -68
Questionnaire. – – – – – – – -69

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

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