| Título: | Revenue Enhancement and National Corporate Objectives in Nigeria |
| Autores: | Nwekeaku, Charlie Eke; Department of Public Administration, Nasarawa State University, Keffi, Nigeria |
| Fecha: | 2013-10-26 |
| Publicador: | American Journal of Humanities and Social Sciences |
| Fuente: |
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| Tipo: | Peer-reviewed Article |
| Tema: |
Public Administration; National Revenue Mobilization in Nigeria Efficiency, strategies, revenue, assessment, collection and remittances |
| Descripción: | On attainment of political independence in 1960, the post independent government of Nigeria adopted mixed economic system, which provides for a joint state and private ownership of the means of production, distribution and exchange. The successive post independent regimes made elaborate constitutional provisions in order not to compromise the state responsibility of providing some basic social services, as well as bridging the inequality gap or social distinction in the society. The state requires adequate revenue in order to provide these social amenities. The objective of this paper was to identify strategies for efficient and effective mobilization of revenue for sustainable development of Nigeria. Secondary data, generated through document reading, were used for the analysis. A political economy approach, based on the Marxian concept of the dialectical materialism of the society, was adopted as a theoretical framework. It was discovered that many factors hindered efficient revenue assessment, collection and remittances in Nigeria. The factors include weak institutional framework, lack of adequate and reliable data on tax matters, low quality of monitoring and control, poor tax assessment and collection, selective rewards for tax collectors, double taxation and corruption. One major implication of this scenario is the shortage of revenue to prosecute government social programmes. It is recommended that full application of personal income tax laws, prompt remittances of revenue, synergy among stake holders, stimulating business environment, accountability and transparent governance are the panacea to these problems. Other recommendations include moral rearmament, derivative principle in revenue allocation, equitable distribution of resources, national resource control and a functional educational system. |
| Idioma: | Inglés |
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