Thesis Abstract

Abstract
The efficient collection of revenue is crucial for the sustainable operation of government establishments. This research project aims to appraise the various methods employed by government entities to collect revenue. The study involves a comprehensive review of existing literature on revenue collection practices in government organizations, focusing on the strengths and weaknesses of different strategies. The research employs a mixed-methods approach, combining quantitative analysis of revenue data with qualitative assessments of the processes and systems in place for revenue collection. Primary data is gathered through interviews with key personnel involved in revenue collection, as well as through observation of the existing practices. The findings of the study highlight the importance of modernizing revenue collection methods in government establishments to enhance efficiency and transparency. The research identifies key challenges faced by government entities in revenue collection, such as inadequate technology infrastructure, lack of trained personnel, and issues related to accountability and corruption. Several best practices in revenue collection are identified through the study, including the adoption of electronic payment systems, leveraging data analytics for targeted revenue collection efforts, and enhancing taxpayer education and engagement. The research also emphasizes the need for strong internal controls and oversight mechanisms to prevent revenue leakages and ensure compliance with regulations. Overall, the study provides valuable insights into the current state of revenue collection in government establishments and offers recommendations for improving existing practices. By addressing the identified challenges and adopting best practices, government entities can enhance their revenue collection efforts, leading to increased financial sustainability and better service delivery to citizens. The research contributes to the existing body of knowledge on public finance management and revenue administration by providing a detailed analysis of revenue collection methods in government establishments. The findings and recommendations of the study can inform policymakers and practitioners in developing more effective strategies for revenue mobilization and management in the public sector.

Thesis Overview

1.0 INTRODUCTION
1.1 BACKGROUND OF THE STUDY

There is no doubt that Nigeria is blessed with abundant human and material resources, but the problem with the country is the fact, that is various government since its independence in 1960, some 44 years ago have either inadvertently or otherwise refused to utilize these resources to its benefit.
Unfortunately, the abundance human and material resources of the country was mismanaged and the country thrown into foreign debts today. Since 1984 emphasis has shifted from external borrowing to local or internal sourcing of the country’s revenue for both capital and recurrent expenditure of the government; Federal, States and Local governments.
Also Achebe, Chunua (1985:10) maintained that the dwindling receipt from Federal account owing to sharp drop in the price of crude oil, as a result of global oil glut. Fall in total export earnings from about N4.1 billion in 1980 to N10.5 billion in dwindling export earnings and foreign exchange disbursement on imports escalated.
This resulted in a decrease in the federal government revenue allocation in the states and local governments. In te old Anambra State in particular, the inheritance of a huge debt of about N1.83 billion from he civilian

There is no doubt that Nigeria is blessed with abundant human and material resources, but the problem with the country is the fact, that is various government since its independence in 1960, some 44 years ago have either inadvertently or otherwise refused to utilize these resources to its benefit.
Unfortunately, the abundance human and material resources of the country was mismanaged and the country thrown into foreign debts today. Since 1984 emphasis has shifted from external borrowing to local or internal sourcing of the country’s revenue for both capital and recurrent expenditure of the government; Federal, States and Local governments.
Also Achebe, Chunua (1985:10) maintained that the dwindling receipt from Federal account owing to sharp drop in the price of crude oil, as a result of global oil glut. Fall in total export earnings from about N4.1 billion in 1980 to N10.5 billion in dwindling export earnings and foreign exchange disbursement on imports escalated.
This resulted in a decrease in the federal government revenue allocation in the states and local governments. In te old Anambra State in particular, the inheritance of a huge debt of about N1.83 billion from he civilian