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