THE CONCEPT OF ACCELERATED REVENUE GENERATION PROGRAMME

( A CASE STUDY OF THE PROGRAMME BY OGUN STATE GOVERNMENT OF NIGERIA)

By

Author

Presented To

Department of Administration

ABSTRACT

This project study is an empirical exercise conducted to review and assess the impact of a programme, Accelerated Revenue Generation Programme, on the internal revenue operation capacities of the participating State Governments. The dwindling revenue profile of the various State Governments resulting into hopelessness and helplessness in the area of providing basic social services to their citizens necessitated the need for an inward looking strategies to address the crippling situation. In most of the States, the entire revenue generation structures had been crumbled, some aspects of it through neglect and others by what amounted to subversion. The sum total of this was that there seemed to be no way forward, the system on ground could not help itself, internal medicine could not work, external surgery was urgently needed and this came in the form of a private sector initiative in Tax Administration otherwise known as Accelerated Revenue Generation Programme. The overall result of the incursion of the private sector or private Consultants into an area of tax collection which hitherto had been exclusive preserve of Civil Servants has turned the attitude of the relevant Tax Authorities into a more positive and challenging pursuit. Tax Collection is now seen as a business. The fact that it falls into the lap of government to organize and administer does not make it less of a business just like any aspect of government business. The performance of various Boards and Authorities under the programme is enough reason for it's adoption. The study is divided into five chapters. Chapter one introduces the study, setting out what it tends to achieve and the importance. Chapter two visualizes the concept, focusing on the major tools applied on the work-environment. Chapter three examines the concept in broad perspective in relation to a specific and in this case, a study of the programme by a State Government. Chapter four reviews the revenue performance of the State under the programme, while Chapter five summarizes and concludes the study with recommendations.

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