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ASSESSING THE CHALLENGES OF
COMPUTERIZED REVENUE COLLECTION BILL OF NIGER STATE WATER BOARD
ABSTRACT
This
work is on an assessing the challenges of computerized revenue collection bill
of niger state water board
A
sound revenue system for devolved governments sets the pace for the success of
fiscal decentralization, since it is the avenue for administrative
accountability by empowering communities. Nowadays, modern e-payment services
provide convenience in revenue that highly improve revenue collection
performance and gain a competitive edge. The county governments therefore needs
to improve targeting revenue collection mechanisms and systems to reach
collection targets aimed at expanding the revenue base and increasing tax
compliance through integration of proper technology in revenue collection.
However, studies have not significantly addressed the factors of e-payment
system affecting revenue collection by the Niger state water borad minna, a
knowledge gap. The objective of the study was to determine the effect of
e-payment system on revenue collection by the Niger state water borad minna.
Data was collected from secondary sources and analyzed, with respect to the
study objectives using both descriptive and inferential statistics. The study
found that revealed that the revenue collection performance in Niger state
water borad minna increased considerably after introduction of e-payment system
in revenue collection. The study concludes that the adoption e-payment system
positively influences the revenue collection performance in Niger state water
borad minna. There was a significant relationship between level of compliance
to budget estimates in before adoption e- payment (p-value= .000) and level of
compliance to budget estimates after adoption of e-payment (p-value = .041) and
revenue collection performance in Niger state water borad minna, since the p value
for each predictor variable was less than 0.05. It was found that 92.20% of
variation in revenue collection performance in Niger state water borad minna is
explained by the adoption of e-payment and before adopt e-payment.
TABLE
OF CONTENT:
CHAPTER
ONE
INTRODUCTION
1.1 Background of the Study
1.2 Statement of the Research Problem
1.3 Objectives of the Study
1.4 Significance of the Study
1.5 Research Questions
1.6 Research Hypothesis
1.7 Conceptual and Operational Definition
1.8 Assumptions
1.9 Limitations of the Study
CHAPTER
TWO
LITERATURE
REVIEW
2.1 Sources of Literature
2.2 The Review
2.3 Summary of Literature Review
CHAPTER
THREE
RESEARCH
METHODOLOGY
3.1 Research Method
3.2 Research Design
3.3 Research Sample
3.4 Measuring Instrument
3.5 Data Collection
3.6 Data Analysis
3.7 Expected Result
CHAPTER
FOUR
DATA
ANALYSIS AND RESULTS
4.1 Data Analysis
4.2 Results
4.3 Discussion
CHAPTER
FIVE
SUMMARY
AND RECOMMENDATIONS
5.1 Summary
5.2 Recommendations for Further Study
Bibliography
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