Facilitating Adequate Revenue Generation for Enhanced Service Delivery: The Case of Nigeria
Covenant Journal of Business and Social Sciences
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Title |
Facilitating Adequate Revenue Generation for Enhanced Service Delivery: The Case of Nigeria
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Creator |
Oriakhi, D.E.
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Description |
The capacity of any level of government within a federal structure to initiate and strengthen public service delivery in any given economy is often hinged on the generation of adequate revenue. The paper noted that international development institutions provide more facilities for Nigerians than their government. It was also observed that poor tax administration, poor legal basis, tax evasion and tax avoidance amongst others acted as constraints to revenue generation, and that these problems further foster other factors which hinder efficient service delivery. Factors identified as constraints to efficient service delivery include; mismatch of revenue generation sources and assigned expenditure at the sub-national levels of government, lopsided revenue allocation formula, defective institutional guidelines, corruption and political patronage and inadequate tracking of the process of public expenditure. In order to facilitate adequate revenue generation for efficient service delivery the paper called for a holistic budgeting and reforms of financial management, and in addition, relevant staff training and orientation towards best practices in revenue generation and expenditure processing should be engineered and adopted in the country.
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Publisher |
Covenant University
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Contributor |
—
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Date |
2016-02-25
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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Format |
application/pdf
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Identifier |
https://journals.covenantuniversity.edu.ng/index.php/cjbss/article/view/25
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Source |
Covenant Journal of Business and Social Sciences; December 2013 Volume 5, No.2
2334-5708 2006-0300 |
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Language |
eng
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Relation |
https://journals.covenantuniversity.edu.ng/index.php/cjbss/article/view/25/21
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Rights |
Copyright (c) 2016 Covenant Journal of Business and Social Sciences
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