The Fluxional Relationship Between Internally Generated Revenue and Cost of Collection in Cross River State, Nigeria: Tax Education and Sensitization Measures

Oti, Peter. A

Authors

Oti, Peter. A

Keywords:

internally generated revenue, fluxional relationship, collection cost, off-shore sourcing, outsourced collection, tax education, sensitization

Abstract

This study is about the determination of the fluxional relationship between Internally Generated Revenue and the cost of collection in Cross River State with a view to proffering cost minimization measures. The research is focused on the possibility of finding an optimum level of collection in an era when all tiers of government have been forced by circumstances of the dwindling fortunes of the Federation Account to look inwards for a sustainable model of fiscal operation. Secondary data was obtained from the Cross River State Board of Internal Revenue, the State Budget Department and Ministry of Finance. Descriptive statistics was used to analyze the trend and relationship between Internally Generated Revenue (IGR) and collection cost in Cross River State. Trend analysis was also used to find if the increase in collection cost resulted to corresponding increase in revenue.

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How to Cite

The Fluxional Relationship Between Internally Generated Revenue and Cost of Collection in Cross River State, Nigeria: Tax Education and Sensitization Measures. (2016). Global Journal of Management and Business Research, 16(D2), 33-41. https://journalofbusiness.org/index.php/GJMBR/article/view/2133

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