Browsing by Author "Sanni Kazeem"

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    Effect of Taxable Capacity on the Internally Generated Revenue of Kagarko Local Government Area of Kaduna State
    (Department of Public Administration, Ibrahim Badamosi Babangida University, Lapai, 2019) Sa'adu Yahaya; Sanni Kazeem; Umar Abubakar Yaru
    The idea behind the creation of local governments in Nigeria is primarily, to provide essential public goods and services which have positive impact and directly affect the day-to-day lives of their inhabitants. To realise these primary responsibilities, they need viable sources of revenue and capacity to collect and administer such revenue. The capacity of any local government to enormously yield its internal revenue depends on among other things, on its taxable capacity. The problem has been that of weak tax structure, weak entrepreneurial initiative, inadequate provision of essential public goods and services, and the like. These have greatly affected their viability. It is on this note that this study was carried out to examine the effect of taxable capacity on Internally Generated Revenue (IGR) of Kagarko local government area of Kaduna state. Data was gathered from both primary and secondary sources such as the Local Government financial memoranda become. Regression analysis was used to measure the level of effect taxable capacity on the IGR and the result revealed that taxable capacity has significant effect on the IGR of the local government. The paper therefore, recommends that for substantial yield of IGR there should be organised collection of information (database) of the revenue payers through using an electronic device and their standard of living should improve.