The Impact of Internally Generated Revenue on Service Delivery in Sokoto State
DOI:
https://doi.org/10.61143/umyu-jafr.7(1)2024.003Keywords:
Internally generated revenue and Service deliveryAbstract
The study examine the importance of internally generated revenue (IGR) on service delivery in Sokoto state. The study employed both primary and secondary methods of data collection. Primary data were obtained from the officials of the state board of internal revenue, while secondary data were sourced from the state’s financial statements and reports.The study used regression analysis and correlation coefficients to evaluate the level of relationship between the variables. The finding, highlights how little internally generated revenue affects Sokoto State's service delivery, the inefficiencies and offering potential solutions. The study suggests that Sokoto State should enhance its IGR policy direction in order to provide good and services to the peoples. The study also recommended using all of the IGR's components to finance Sokoto State's capital expenditures, to lessen the impact of declining Federation account allocation.
Metrics
References
Adams, C. (2006). Public Sector Accounting and Finance, Lagos :Corporate publishers Venture,
Adebisi, J. F., & Gbegi, D. O. (2013). Effect of Tax Avoidance and Tax Evasion on Personal Income Tax Administration in Nigeria. American Journal of Humanities and Social Sciences, 1(3). https://doi.org/10.11634/232907811301328
Afeberoh, D. & Okoye, E. (2014). “Impact of taxation on revenue generation in Nigeria” Case study of FCT and selected States. International Journal of Public Administration and Management research 2(2) http//www.rcmss.com. ISSN 2350-2231.
Afeberoh, D. & Okoye, E. (2014). “Impact of taxation on revenue generation in Nigeria” Case study of FCT and selected States. International Journal of Public Administration and Management research 2(2) http//www.rcmss.com. ISSN 2350-2231.
Agnes J. J., Samuel E. A. & Okpanachi J. (2023) Internally Generated Revenue Revolution in Kaduna State Nigeria: Emerging Revenue Sources and Strategies International Journal of Innovative Science and Research Technology ISSN No:-2456-2165
Almustapha AA, Hamza MS (2018). Determinants of Informal Sector Tax Evasion in Sokoto Metropolis. Igbinedion University Journal of Accounting. 2018; 2(1):127-147
Budget (2022). Budget Policy Document. www. yourbudgit.com
Investopedia (2017). Real Gross Domestic Product (GDP). Investopedia, LLC. https://www.investopedia.com/. Retrieved: December, 20.
Kiabel, B. D. & Nwokah, G.N. (2009a). Overview of tax Administration and three Tiers of Government in Nigeria. ICAN students’ Journal, 12(2).
Kiabel, D. B. & Nwokah, G.N. (2009b).Boosting revenue generation by State Government in Nigeria; the tax consultant option revisited “European journal of sciences. 8(4), 536- 539
Mamidu A. I. (2022) Internally Generated Revenue and Pay as You Earn of States in Nigeria. Conference: Theme: Contemporary Issues In Accounting, Finance And Corporate Governance Venue: Covenant University, Ota, Ogun State, Nigeria
Michael, O. (2018). Internall generated revenue in Nigeria. A panacea for state development. European Journal of HUmanities and Social Science, 2(1), 1056-1066.
Michael, O. (2018). Internall generated revenue in Nigeria. A panacea for state development. European Journal of HUmanities and Social Science, 2(1), 1056-1066.
Mohammed .A. (2016).Effect of Accountability and Transparency on Public Expenditure Management and Internally Generated Revenue in Adamawa State Local Governments. PhD Thesis, Bayero University, Kano-Nigeria
Mohammed, A. N. (2012). The Impact of Direct Assessment Tax on performance of internal revenue in Zamfara State. An M.sc Accounting Thesis, ABU, Zaria
Morufu, O.O & Babatope, A.J. (2017). Internally Generated Revenue and the Revenue Profile of Selected South Western State Governments in Nigeria. IMPACT: International Journal of Research in Business Management (IMPACT: IJRBM), 5(12), 13–28.
Muhammad, T. (2015). The impact of personal income tax on State Governments Revenue Profile in Nigeria. https://doi.org/10.2139/ssrn.2690402
Nassar, M. L. & Fasina, H.T. (2008). Impact of personal income tax on internally generated revenue performance in Oyo State. International Journal of African Culture and Ideas, 5 (1).
National of Bureau of Statistics (2021): Nigeria Unemployment Rate. Trading Economics Retrieved from https://tradingeconomics.com/nigeria/unemployment-rate United nation (2016).
Nwaiwu, B. N. (2019). The impact of internally generated revenue and effect of relying on oil revenue for economic development in Nigeria in the 21 century, Association of Business Educators of Nigeria. Journal of Accounting, 1(9): 97-
Nzotta, S.M.(2007). Tax evasion problems in Nigeria: A critique; The Nigerian Accountant, 40 (2)
Ogba. L. (2009). Elements of public finance, Abayomi industrial packing LTD Agege, Lagos pp29.
Onakoya, Adegbemi Babatunde; Afintinni, O. I. (2016). Taxation and Economic growth in Niegria. Asian Journal of Economic Modelling, 2016, v. 4, iss. 4, pp. 199-210. https://doi.org/10.18488/journal.8/2016.4.4/8.4.199.210
Oseni, M. (2013). Internally generated revenue (IGR) in Nigeria: A panacea for State development. European Journal of Humanities and Social Sciences, 12(1). 214-256
Osho, A. E., Temidayo, O. L. & Falade, A. B. (2019). The influence of tax revenue on governement capital expenditure and economic growth in Nigeria. European Journal of Business and Management 11(2), 32-60.
Samuel, S.E. and Tyokoso, G. (2014). Taxation and revenue generation: An empirical investigation of selected States in Nigeria. Journal of Poverty, Investment and Development, 4,:102-114.
Sani, A B & Ahmad, M B (2019). Impacts of Tax Revenue on Economic Growth in Nigeria: An Aggregate and Disaggregate Analysis International Journal of Economics and Financial Management E-ISSN 2545-5966 P-ISSN 2695-1932, Vol 4. No. 4 2019 www.iiardpub.org
Sani, A B & Ahmad, M B (2019). Impacts of Tax Revenue on Economic Growth in Nigeria: An Aggregate and Disaggregate Analysis International Journal of Economics and Financial Management E-ISSN 2545-5966 P-ISSN 2695-1932,
Sani, A., (2005). “Contentious Issues in Tax Administration and Policy in Nigeria.” A Paper Presentation at the 1st National Retreat on Taxation: 1-7
Sani, U. (2007). Tax reform in the capital market: A welcome development. Seminar paper, Ogun State Internal Revenue Service.
Vol 4. No. 4 2019 www.iiardpub.org
Xu, H., & Cui, H. (2009). Personal income tax policy in China and the United States: A comparative analysis. Public Administration Review, 69(SUPPL. 1). https://doi.org/10.1111/j.1540-6210.2009.02092.x
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 UMYU Journal of Accounting and Finance Research
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
