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.
