Internally Generated Revenue Revolution in Kaduna State Nigeria: Emerging Revenue Sources and Strategies

Authors : Agnes Jummai Jonathan; Samuel Eniola Agbi; Okpanachi Joshua

Volume/Issue : Volume 8 - 2023, Issue 8 - August

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Government at both the Federal and State levels in Nigeria battles massive development challenges, including the need to reduce the dependence on oil for revenues, close the infrastructure gap and build strong and effective institutions. This deteriorating economic environment is leaving millions of Nigerians in poverty, and the government has to work proactively to meet the needs of its citizens and also create a conducive environment for growth and development. It is a conceptual paper that has identified the sources and strategies used by the Kaduna State Government to cause a marked revolution in its internally generated revenue, causing it to be ranked 6 th in 2021 from 11th in 2016 behind Lagos, Rivers, FCT, Ogun, Delta, and ahead of Kano the commercial nerve centre of the north and the most populous country in Nigeria as at 2019 census. Data used for this study were sourced from journals and published articles in the dailies and other media platforms. Is concluded that the Kaduna state government adopted an all-encompassing strategy to source IGR by revamping the whole Government system, working on the tax law, restructured and rejigged all its Ministries, Departments, and Agencies, developing and empowering its human capital, and creating an agency that has ensured a conducive atmosphere to attract investments in the state; It made a revolution in IGR in Kaduna State, Nigeria inevitable. It is therefore expected that the newly elected Government of Kaduna State led by Mall Uba Sani, who took over on 29th May 2023 should sustain and develop the enormous potential handed over. Investments already attracted should be supported as their success will build more confidence in the minds of other potential investors. Automated revenue collection platforms must always be up and running to ensure taxpayers and other revenue sources do not face challenges at the point of payment. Government has to be performance-driven, and heads of relevant revenue centres must work with the mindset of entrepreneurs to sustain this growth trajectory.

Keywords : Internally Generated Revenue (IGR), Personal Income Tax, Direct Assessment.


Paper Submission Last Date
31 - December - 2023

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