Evaluating the Measures of Generating Internal Revenue for Government in Oyo State, Nigeria.
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1 Evaluating the Measures of Generating Internal Revenue for Government in Oyo State, Nigeria. ABSTRACT AJALA, Oladayo Ayorinde Department of Management and Accounting Ladoke Akintola University of Technology, Ogbomoso AWOREMI, Joshua Remi Department of Economics Ladoke Akintola University of Technology, Ogbomoso The paper examined the measures of generating internal revenue for government in Oyo State. Both secondary and primary data were used for the study. A simple random sampling technique was adopted for the selection of 160 responding out of the 572 staff of the Oyo State Internal Revenue Service of the Ministry of Finance. The Secondary data were extracted for the approved budgets of Oyo State from the years 2004 to Both Chi-Square and stepwise regression analysis were used to test the formulated hypotheses. Findings revealed that personal income taxes had the highest contribution on the internally generated revenue in Oyo State. The study recommended that the present level of internally generated revenue in Oyo State needs to be improved through a comprehensive review of the present Strategies being used to attract IGR and that the tax making policy process should be improved upon. Keywords: Personal Income taxes, Licenses and fees, Miscellaneous Income, Internally Generated Revenue, Oyo State. INTRODUCTION Internally generated revenue, the income that accrues to the state and local government from within as a result of their internal effort as opposed to allocations received centrally from the Federation Account does not match the increasing responsibilities of the State Government. In order for the government to finance its economic activities, financial resources are required and these can be raised from different sources including taxes (Pay As You Earn and direct assessment) times and fees, licenses, stamp duties, land registration and survey fees, rents of government properties, interest repayment/dividends and reimbursement refund. In essence, revenues are tax and non-tax income that accrues to the government, both internally and from Federation Account in order to finance its economic activities and protect its economy from external aggression (Ogba, 2009). Contrastly, any state considered to be economically viable must be less dependent on federal allocation. Each revenue strategy has its strength and opportunity but also carries constraints and pressures that may affect the autonomy of a state. As states strive to reduce their vulnerability to income uncertainties and the influence of resource providers, they have moved away from concentrating, dependence on a single revenue strategy. Remove diversification brings new concerns and greater complexity. The overriding objective according to Dike (2009) is to collect the maximum revenue with the minimum economy and minimum interference with legitimate trade of the tax paper Statement of the Problem. The poor financial position of the states has been exacerbated by the general non-provision of federal grants, which, under the constitution are required to be made to assist them in distress an to address the problem of insufficiency of the finances needed to cope with their expanding area of assigned services such as water supply, food, shelter, health services and education at primary and secondary school levels which usually involve huge amount of money (Udeh, 2002). > RJSSM: Volume: 02, Number: 10, February-2013 Page 190
2 The fiscal authority in respect of tax assignment, which includes power to legislate and set rates, the power of administration and the right to revenue collected are largely vested in the Federal Government (Adesopo, 2004). In the country today only salary earners pay personal income tax faithfully through the Pay As You Earn (PAYE) system, which deducts tax at source. It has remained impossible to get the selfemployed to pay tax faithfully and since the government has not been able to device a means of assessing the income of those in self employment, they have been evading tax so successfully to the shame of the internal revenue services. The situation news is such that people with means are walking the streets free without paying any tax at all to the government thus contributing to the inadequate internally generated revenue accruable to the state (Omogue, 2007). However, the basic problem of the government of Oyo State as identified in this study had been the deficient assessment, collection and compliance being used to attract internally generated revenue which encourages avoidance and outright evasion on the part of the tax payers and inadequate revenue on the part of Government. Based on the above, the following research questions were raised; - What makes internally generated revenue performances inadequate in Oyo State? - Are there any relationships between internally generated revenue and income profiles of Oyo State Government? - Does personal income tax contributed significantly to the Internal Generated Revenue Performance of Oyo State? However, the hypotheses formulated were that; Ho: There is no significant relationship between the internally generated revenue and the income particle of Oyo state. Ho: Personal income taxes have no significant contribution in internally generated revenue in Oyo State. LITERATURE REVIEW The issue of revenue allocation has always been a major source of conflict and the recurring agitation of some federating units for resources control (Adesopo, 2001). The major revenue heads in the state include personal income taxes, licences, times, land registration and survey, pools betting, lotteries and casino, capital transfer tax, stamp duties and withholding taxes. The used to bring social secures to the people recognizes the potential offered by personal taxation for improving exemption benefits such as individual allowances, tuition for children, insurances premium and allowance for dependent family members all of premium and allowance for dependent family members all of which are factors that social structure of the while country of which Oyo State is a constituent part (Ola 2001). Adekanola (2007) observed that taxation in this part of the world is seen largely as a source of internally generated revenue. While this view is not necessarily incorrect, seeing taxation merely as a revenue tool is a very limited perspective, the consequences of which may be more than academic. The use of taxation as a tool for encouraging saving and investment, redistributing income, curbing social ills, discouraging the production, importation, exportation and consumption of some goods and services would be missed. The tax system is therefore one of the most powerful instrument available to a government to stimulate growth and guide its economic and social development The present tax structure as it is narrows the tax base for personal and corporate income taxes, which constitute significant proportion of government tax revenue consequently these taxes are leveled at high rates with the attendant disincentive to work or risk taking in business. In order to create broad tax bases a strategy should be in place to bring all income earners in the informal sector within the tax net and discourage the growth of underground economy. The level of employment in the economy must also be increased to broaden the number of tax payers. Any revenue strategy that is not backed up by reform may not be totally successful such reforms may include expansion of the tax base, alteration of the tax rate, introduction of new taxes > RJSSM: Volume: 02, Number: 10, February-2013 Page 191
3 and rates reorganization of tax. The tax reform must be engineered to back up the that are in place to enhance the revenue profile. Ojo (2003) highlighted the following as the basic revenue from taxes, which includes taxation of employees, sole traders, partnership, estate trust and settlement, capital gains tax and stamp duties. METHODOLOGY The study was undertaken in Oyo State, Nigeria. The study s focus was the Internal Revenue Services of the Ministry of Finances Secretariat, Ibadan. The population was all the five hundred and seventy four (574) members of staff of the Internal Revenue Service in the Ministry of Finance, Secretariat, Ibadan as well as the thirty three (33) area offices. The samples for the study were 160 members of staff of the Internal Revenue Service of Oyo State; this was done through simple random sampling techniques from all the four department of the services at the secretariat Ibadan. Both primary and secondary data were used for the study. The primary data were collected from the responses received from a structured questionnaire. The secondary data were extracted from the approved budgets of Oyo State for the period of year 2004 to year 2011 which was obtained from the states Internal Revenue Service and Ministry of Finance, Budget and planning secretariat, Ibadan, other secondary data were extracted from relevant journals, texts and, activity reports of the service. Data were analyzed with the use of both descriptive and inferential statistical tools. The descriptive statistical tools were used for the data analysis; these include tables and frequency distribution. The inferential statistical tools used in testing the hypotheses formulated were the chisquared technique and stepwise regression analysis. The formula for chi-square was as following. X 2 = n (oi-ei) 2 ei Where: oi = observed frequency ei = expected frequency n = the number of groups of category The stepwise regression equation used for the prediction can be expressed as: Y = α+b 1 x 1 +b 2 x 2 +b 3 x 3 +.µ Where: Y = Internally Generated Revenue α = constant b 1 -b 3 = partial regression coefficient attached to variable x 1, x 2, x 3 x 1 -x 3 = independent variable that significantly contributed to the variancance of internally generated revenue x 1 = personal income taxes x 2 = licences and fees x 3 = Miscellaneous income µ= error term (unexplained variance). RESULTS AND DISCUSSION The first hypothesis was tested using chi-squared inferential statistical tool. The respondents perception of the current used to generated I G R in Oyo State as it affects the current I G R profiles was used to analysis and test the hypothesis. Table 2 Revealed that the calculated chi-squared value (x2) of is greater than the critical values from chi-squared table of at 0.05 confidence level with a degree of freedom (df) of 8. Also, the pearson correlation coefficient as showed in table 3 is Hence the null hypothesis was rejected. The implication of this is that there is a significant relationship between internally generated revenue and income profit of Oyo State. This means that any policy designed to improve internally generated revenue will boost the income profile of the state. The second hypothesis was tested by performing a stepwise regression analysis on the internally generated revenue profile of Oyo State from 2004 to From the findings, it is was > RJSSM: Volume: 02, Number: 10, February-2013 Page 192
4 revealed that personal income taxes, licenses and fees and miscellaneous income were the variables selected on the basis of highest partial correlation to must the entry probability requirement of less or equal to 0.05( 0.05). but failed to meet the removal probability requirement of The result should the relationship between the dependent variable (internally generated revenue) and each selected factors (persona income taxes, licenses and fees and miscellaneous income). The study has showed in the table 4 revealed that three variables: personal income taxes, licenses and fees, miscellaneous income had a strong positive correlation of with the internally generated revenue. These mean that the three variables together had a strong relationship with the internally generated revenue. The relationship between internally generated revenue and the independent variables personal income taxes and licenses and fees with the of miscellaneous income partial out was stated as 0.920, thus indicating a gradual decline in the relationship 0.047( ), which means despite the decline in the relationship as a result of partialling out the effect of miscellaneous income there exist still a strong positive relationship between internally generated revenue and the independent variables personal income taxes and licenses and fees. In addition, the result should that personal income taxes had a positive relationship with the internally generated revenue while partially out the effect of licenses and fees and miscellaneous income. A reduction in the relationship by 0.002( ) can again be deduce while maintaining the positive relationship. The finding above shows that personal income taxes greater relationship with internally generated revenue, followed by licenses and fees and miscellaneous income. The result also showed the contribution of factors on internally generated revenue. Personal income taxes, licenses and fees and miscellaneous income had R 2 of on the internally generated revenue which implies that personal income taxes, licenses and fees miscellaneous income jointly accounted for 93.4% of the variation in internally generated revenue. The significant of R 2 was confirmed with an F value of as showed in table 5 which was statically significant at of 0.05 level significance, a good indication of the models ability to measure the internally generated revenue. These results confirmed the important roles personal income taxes, licensees and fees and miscellaneous income played in adding value to the internally generated revenue. The result further revealed an R 2 value of attributed to personal income taxes, licenses and fees with the contribution of miscellaneous income partial out. This implies that personal income taxes, licensees and fees jointly accounted for 84.6% contribution of internally generated revenue. Again the significance of the R 2 was tested with the ANOVA with an F-value of , which was statistically significant at 0.05 level of significance. This again confirms the contribution of personal income taxes licensees and fees at improving the internally generated revenue. In addition to that, the result should the contribution of personal income taxes with the effect of licenses and fees and miscellaneous partial out. The findings indicate that a personal income tax has an R 2 value of on internally generated revenue, which means that personal income taxes accounted for 84.3% of the internally generated revenue. The R 2 was tested at F-value which was statistically significant at 0.05 level of significant and indication of what personal income taxes has done in explaining the variation in the internally generated revenue. These results were coherent with the prior academic literature of Fashina (2008) where the important of personal income taxes was emphasized as the central determinant of major increase in internally generated revenue. The step wise regression model expressing a step by step effect of independent variable was expressed as: Y= α +b 1 x 1 +b 2 x 2 +b 3 x 3 µ Model.(1) Internally Generated Revenue = personal income taxes Model one expresses the average change in internally generated revenue given the effect of the personal income taxes effort of the state. This means that given a unit positive effect of the state personal income taxes, the internally generated revenue will increase by 1.109units. Model...(2) Internally Generated Revenue = personal income taxes licenses and fees. > RJSSM: Volume: 02, Number: 10, February-2013 Page 193
5 Model two expresses an increase in internally generated revenue by unit a constant(x) value of as a result of a 1unit increase in licences and fees effort of the state holding the effect of personal income taxes constant. Model (3) Internally Generated Revenue = personal income taxes licenses and fees miscellaneous income The model expresses the contribution of miscellaneous income the existing effect of other variable on the internally generated revenue. The regression indicates that, given a unit change in the state s existing miscellaneous income with a constant value of while holding the effect of personal income taxes and licenses and fees, the state s internally generated revenue value will increase by units. In an attempt to determine the variable that contributed most to the variation in the state s internally generated revenue the individual effect of the three independent variable were considered using R 2 change (R 2 ) which is the difference between the R 2 unit with independent variable and R 2 without the i th variable where the i th is the variable that enter the equation next. In this study, tables 4 revealed that the R 2 for personal income taxes is while that of licenses and fees is 0.003( ) while miscellaneous income is 0.088( ). Personal income taxes were found to have account for the highest variation followed by licenses and fees and miscellaneous income. To further at farm the contribution of personal income taxes to the state s internally generated revenue, the standardized partial regression coefficient which seek to express the variable in the same unit when all three independent variable were evaluated was also used as basis for comparison. The result indicates that given a 1 standard deviation improvement in the personal income taxes effort of the state there will be standard deviation change in the state internally generated revenue and a standard deviation change in the state internally generated revenue for a 1 standard deviation change in licences and fees. Also a 1 standard deviation improvement in the miscellaneous income effort of the state have will be a standard deviation change in the state internally generated revenue. From this, taxes attracted the greatest importance. The implication of this result is that personal income taxes has contributed must to internally generated revenue of the state thus justifying the finding of Adekanola(2007) that taxation in this part of the world is seen largely as a major source of internally generated revenue. CONCLUSION Following the findings from this study, the highlighted conclusions were made: There was a strong relationship between the internally generated revenue and income profile of the state. The result also indicates that personal income tax has significant effect on the internally generated revenue profile of Oyo State. Conclusively, the study revealed the significance of personal income taxes to improved internally generated revenue profile of the state. Any strategy aimed at internally generated revenue performance of the state RECOMMENDATIONS The outcome of the study suggested that there is the need for the internal revenue services department to be fully computerized in their operation to enhance their performance. The tax making policy process should be improved upon and also the continuation of the strategy of deduction at source is also recommended for pay as you earn to discourage evasion. Finally, in order to improve on the present level of internally generated revenue in Oyo State a comprehensive review of the present being used to attract I G R must be carried out by the government and internal revenue service of the state. > RJSSM: Volume: 02, Number: 10, February-2013 Page 194
6 REFERENCES Adekanola, O (2007): Taxation as a Means of Economics Reutilization: Limitation and Prospects in a Developing Economy. Journal of theiinstitute of Chattered Accountants of Nigeria, Vol 40(4): pp55-57 Adesopo E, Agboola A and Akinlo. A.E(2004): Centralization of Intergovernmental Fiscal Power and the Lower Levels of Government in a Federation: the Nigeria experience Journal of Social Sciences 9(3): pp Dike, M. A (2000): New Perspectives on Examination of Accounts: University of Lagos Press, Lagos Fashina H. T (2008) An Evaluation of Strategies for Generating Internal Revenue for Government in Oyo State, Nigeria an Unpublished M. Tech Thesis, LAUTECH, Nigeria. Ogba. L. (2009): Elements of Public Finance, Abayomi industrial packing LTD Agege, Lagos pp29. Ojo S(2003) Fundamental Principles of Nigerian Tax, Sagribra Tax Publications, Lagos pp Ola.C.S (2001): Income Tax Law and Practice in Nigeria Heinemann Educational Books (Nigeria) LTD. Ibadan. Omogui. I. (2007): Omogui and the Tax burden in Nigeria, Tribune Daily, Wed 29 th March Udeh.J. (2002): Petroleum Revenue Management. The Nigerian perspective, World Bank Petroleum Revenue Management Workshop. APPENDIX Table 1: Income Profile and Strategies Cross tabulation. Income profile Assessment Collection Compliance Total Fully satisfied Count % within 50.0% 25.0% 25.0% 100.0% income profile % within 14.0% 6.6% 9.5% 10.0% % of Total 5.0% 2.5% 2.5% 10.0% Satisfied Count % within 30.0% 40.0% 30.0% 100.0% profile % within 5.3% 6.6% 7.1% 6.3% % of Total 1.9% 2.5% 1.9% 6.3% Indifferent Count % within 51.7% 48.3% 0% 100.0% profile % within 26.3% 23.0% 0% 18.1% % of Total 9.4% 8.8% 0% 18.1% Dissatisfied Count % within 18.2% 27.3% 54.5% 100.0% income profile > RJSSM: Volume: 02, Number: 10, February-2013 Page 195
7 Fully dissatisfied % within 17.5% 24.6% 71.4% 34.4% % of Total 6.3% 9.4% 18.8% 34.4% Count % within 42.0% 48.0% 10.0% 100.0% income profile % within 36.8% 39.3% 11.9% 31.3% % of Total 13.1% 15.0% 3.1% 31.3% Total Count % within 35.6% 38.1% 26.3% 100.0% income profile % within 100.0% 100.0% 100.0% 100.0% % of Total 35.6% 38.1% 26.3% 100.0% Sources: Data Analysis, 2013 Table 2: Chi-square Tests Value DF Asymp sig(2 sided) Pearson chi-square Likelihood ratio Linear by linear association N of valid cases 160 Sources: Data Analysis, 2013 Table 3: Symmetric measures Value Approx. sis Nominal by Phi Nominal Cramar s Not valid cases 160 Source: Data Analysis, 2013 Table 4: Model summary Adjusted Std error of Model R R square R square The Estimate a b c a. Predictors: (constant) personal taxes b. Predictors: (constant), personal taxes, licenses and fees c. Predictors: (constant) personal taxes licenses and fees, miscellaneous income d. Dependent variable: Internally generated revenue. > RJSSM: Volume: 02, Number: 10, February-2013 Page 196
8 Table 5: ANOVA Model Sum of squares Df Mean Square F sig 1 Regression a Residual Total Regression b Residual Total Regression c Residual Total a. Predictors: (constant: Personal Income Taxes b. Predictors: (constant): Personal Income Taxes, Licenses and Fees c. Predictors: (constant): Personal Income Taxes, Licenses and Fees, Miscellaneous Income d. Dependent Variable: Internally Generated Revenue Table 6 : Coefficients Unstandardized Standardized Coefficient Coefficient Model β Std. error Beta t fig 1 (Constant) Personal income taxes (Constant) Personal income taxes Licenses and fees 3 (Constant) Personal income taxes Licenses and fees Miscellaneous income a. Dependent Variable: Internally Generated Revenue. Source: Data Analysis, > RJSSM: Volume: 02, Number: 10, February-2013 Page 197
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