THE EFFECT OF INTERNALLY GENERATED REVENUE ON ECONOMIC GROWTH

 

THE EFFECT OF INTERNALLY GENERATED REVENUE ON ECONOMIC GROWTH

Revenue generation in Nigeria local governments is principally derived from tax. Tax is a compulsory levy imposed by government on individuals and companies for the various legitimate function of the state (Olaoye, 2008). Tax is a necessary ingredient for civilization. The history of man has shown that man has to pay tax in one form or the other that is either in cash or in kind, initially to his chieftain and later on a form of organized government (Ojo, 2003). No system or rules can be effective whether foreign or nature unless it enjoys some measures of financial independence. Local governments in Nigeria have developed over a number of years. Historically, the development of direct taxation in local government in Nigeria can be traced the British pre-colonial period Under this period, community taxes were levied on communities (Rabiu,2004) recently the revenue that accrues to local government is derived from two broad sources, viz the external sources and the internal source An effective Local Government system rests majorly on the availability of human and material resources which the nation could mobilize and harness for local governments development. In 1976, the Federal Military Government then issued guidelines on local governments reforms. The reforms which gave recognition to local governments as the third tier of government whereby government activities at the local level were taken care of. In 1988, another reform of local government was established. This gave a substantial and unprecedented reform of autonomy to the local governments in the country. With this autonomy, greater responsibilities devolved on the local government therefore, became a common knowledge that most of the local government are finding it difficult to cope with the present level of responsibilities.

Most state governments in Nigeria do no longer perform their responsibilities simply because of poor finances arises from internally generated revenue. The bad financial situation is further aggravated by the prevailing inflationary situation in this country which erodes the value of funds available to render essential social services to the people. Economic growth is highly associated with fund, much revenue is needed to plan, execute and maintain infrastructures and facilities at the state government level. They need revenue generated for such developmental projects like construction of accessible roads, building of public schools, health care centers, construction of bridges among others are sources generated from taxes, royalties, haulages, fines and grants from states, national and international governments. Thus, state government cannot embark, execute and possibly carryout the maintenance of these projects and other responsibilities without adequate revenue generation.

1.2   Statement of the problem
The state government is faced with myriads of problems ranging from corruption and embezzlement, poor financing, mismanagement of funds to poor leadership. This has deterred the development of state government in Nigeria. The major issues are; what has contributed to the non-performance; is it because of total dependence on federal statutory allocation? Is it as a result of poor internally generated revenue drive? Is it because of ineffective utilization of available scarce resources or mismanagement by public office holder? Among others, state government has always been over dependent on the statutory allocation thereby causing the state government to underperform which includes;

1. Dilapidated infrastructural facilities
2. Unavailability of social services to rural populace.
3. Underdevelopment of local communities.

Based on the above stated problems, it has become necessary to conduct an analysis on revenue generation in Lagos State.

1. Significance of the study

From the outlook, there is need for the state government to improve their performance. However, the research is significantly consideringthe closeness of state government to the grassroots’ people and theneed to utilize substantial revenue for its various sources in addition to federal statutory allocation for developmental purpose. The study will help to identifying some means of generating revenue that has been neglected over years. It will also be beneficial to the grassroots because improved revenue generation means improved standard of living in form of provision of social amenities such as road, hospital, park, drinkable water, rural electrification etc. The study will be educative as it will be a reference point for researchers.
1.4   Objectives of the study
The broad objective of this research is to evaluate the effect of internally generated revenue on the economic growth of Lagos State.
The specific objectives are;

1. To examine the relationship between internally generated revenue and economic growth in Lagos State.
2. To ascertain the extent which value added tax has contributed to government developmental effort.
3. To evaluate the extent to which internally generated revenue has contributed to the economic growth in Lagos State and it various sources.

1.5   Research questions
1. Is therea significant relationship between internally generated revenue and economic growth in Lagos State?
2. Does Allocation from Value Added Tax (VAT) significantly contribute to government developmental effort?
3. Is there a significant relationship between statutory allocation to the state government and economic growth in Lagos State? 
1.6   Research hypotheses
A hypothesis is a theoretical conceptualization or an idea or guest regarding how researcher thinks the result of his study will look. It consists of a set of assumptions accepted previously as a basis of investigation. It is a proposition that is yet to be tested for its validity. For the purpose of this research study, three null hypotheses were formulated.
• H01: There is no significant relationship between internally generated revenue and economic growth in Lagos State.
• H02: Allocation from Value Added Tax (VAT) does not significantly contribute to government developmental effort. 
• H03: There is no significant relationship between statutory allocation to the state Government and economic growth in Lagos State.
1.7   Limitations of the study
This study has some limitations most especially in the area of data collection which is to be covered and has time duration of five years (i.e. 2010–2014). Financial constraints as well as time available for the completion of the study are among other factors that would limit the scope of the study.
1.8   Scope of the study
The study would appraise the revenue generation for the period of five years (1999-2014) in Lagos State. The research is intended to be carried out using secondary data. Secondary data will be obtained from the monthly revenue generation account from the office of Accountant General of Lagos State.
1.9   Definition of terms
State Government: According to Lawal (2000) State Government as a political sub-division of a nation in Federal system which is constituted by law and has substantial control of local affairs which includes the power to impose taxes or exact labor for prescribed purpose.
Revenue: Public revenue could be defined as the funds generated by the government to finance its activities. In other words revenue is the total fund generated by government (Federal, state, local government/ to meet their expenditure for a fiscal year. This refers also to the grand total of money of income received from the source of which expenses are incurred. Revenue could be internal or external revenue.
Generation: This is the process of sourcing revenue for the local government in carryout their aim and objectives.
Internally Generated Revenue: Monies collected by a government through imposition of levies and taxes on facilities, incomes, sale of goods and services.
Growth: An increase in the capacity of an economy to produce goods and services, compared from one period of time to another.
Economy: The state of a country or region in terms of the production and consumption of goods and services and the supply of money.
Economic Growth: An increase in the amount of goods and services produced per head of the population over a period of time.
Expenditure: Public expenditure refers to the expenses which the government incurs for its own maintenance, in the interest of the society and the economy in order to help other countries. 
Tax: Tax can be defined as a compulsory levy by government on goods, services, income and wealth. It provides definite source of revenue for government expenditure. (Udeh 2008). It is the way by which government obtain extra money. It spent from income of individual and companies. Tax could be direct or indirect tax. A tax is a payment made by the taxpayers and used by the government for the benefits of all the citizens. 
Tax Evasion:This means illegal reduction in one’s tax liabilities, thereby paying less than the appropriate amounts and not paying at all. 
Tax Avoidance:This is the act of streamlining one’s financial affairs within the law so as to minimize the tax liabilities. Development: According to Ake (2001) Development is thus the process by which people create and recreate themselves and their life circumstances to realize higher levels of civilization in accordance with their own choice and values. It also a type of social change in which new ideas are introduces into a social in order to produce higher per-capital income and levels of living through more modern production methods and improved social organization.

 

 

 

EDITOR SOURCE: The Effect Of Internally Generated Revenue On Economic Growth Of Lagos State, Nigeria.

 

ONLINE REGISTRATION AND RESULT CHECKING FOR SECONDARY SCHOOL

ONLINE REGISTRATION AND RESULT CHECKING FOR SECONDARY SCHOOL IN NIGERIA (A Case Study of Ilorin Comprehensive High School, Ilorin).

 

 

 

 

The design of websites by individuals, corporate organizations, institution and Government of different countries has increased tremendously. It is importance and relevance of integrating and narrowing world into a global village cannot be over emphasized. The World Wide Web is an integral, important and exciting part of the internet. The internet is a broad to computer that links together small network of computer equipment that has been joined together in order to shared information and resources. The World Wide Web consist of a multimedia element such as  art galleries magazine, sound, music, educational materials, video etc. the Websites contain millions of document stored on several web pages in a host server as well  as design of these web pages can be done using Hypertext Makeup language (HTML) , Cascading Style Sheet (CSS), Script with php and Structure query language (sql). These are all set s or series of instructions which you add to ordinary text documents is a webpage and how the information on it should be displayed. We have decided to embark on this project in order to bring the benefits of the World Wide Web to the Ilorin Comprehensive High School will increase their efficiencies in terms of services quality of education and to better their correspondence with their students and other Secondary Schools irrespective of geographical locations.

1.2   STATEMENT OF THE PROBLEM

The role of World Wide Web in the development process of Institution like the Ilorin Comprehensive High School cannot be over emphasized. This stems from the fact that the school still carries out most of it activities using manual method which include the registration and result thereby I came to conclusion in order to improve the standard of this great school and the widely spread of the website all these should be done via internet for easy and quick access.

Online Registration:  interest candidate from different geographical location can purchase and submit all the application forms in the schools thereby reduces the application misplaced or miss-handled form.

Checking of Result:  student are unable to easily reference their result in case of theft, fire, outbreak or when misplaced.

 

 

 

1.3    AIM AND OBJECTIVES

The aim and objectives of this project is to design a website that will improve the manual method of result checking and admission processing of Ilorin Comprehensive High school

              I.        To prevent lost of student data and records during fire outbreaks, thefts etc.

            II.        For easy access of the existing student and incoming application to know more about the school

1.4    SIGNIFICANCE OF STUDY

This study is targeted at utilizing the vast potential and benefits of the internet judiciously and effectively (i.e online admission processing and result processing) this will increase the awareness of management towards new innovations, better their correspondence with other institution raise the standard of school as well as it efficiency and to reduce the problems associated with manual results checking and application for admission of Ilorin Comprehensive High School.

 

1.5    SCOPE OF THE STUDY

This project work is limited to these two major areas

a.    Online application for admission of the Ilorin Comprehensive High School.

b.    Result checking of Ilorin Comprehensive High School.

 

1.6    DEFINITION OF TERMS

              I.        School:    A place where children are taught and imply knowledge

            II.        Student:    someone who is studying at a school

           III.        Classroom:  A room that you have lesson In at school or colleges.

          IV.        Principal:    This is a person heading and controlling the school

           V.        Teacher:  Someone whose job is to teach.

          VI.        Period:   One of the equal parts that the school days are divided into lesson.

         VII.        School calendar:   A system for dividing the time, that fixed the event from which they are measure or arrange days into month and year of the school.

       VIII.        Bandwidth:  A measurement of the amount of data that can flow through a link between computers. It is measure in bits per second (bps).

          IX.        Browser:   A piece of software used to find and display document stored on the internet.

           X.        Arpanet:    (Advanced Research Project Agency Network) this is used by U.S department of Defence responsible for the research and technical development in where no single service has a clear jurisdiction.

          XI.        Download:   Simply means to copy a file on internet to your computer.

         XII.        FTP Client:   A program that enable one to contact another computer on the internet in order to exchange files.

       XIII.        HTML (Hpertext Transfer Protocol):  The standard language that allows web clients and server to communicate.

      XIV.        ISP  (Internet Service Provider): These are companies that offer access to internet for a fee to it’s subscribers.

        XV.        Tag:   HTML instruction enclosed in angular brackets.

      XVI.        Protocol:  Set of rules that allows for orderly and proper exchange of information in the network.

     XVII.        Webpage :   A computer document in HTML and linked to other computer documents by hyper link.

    XVIII.        WWW   (World Wide Web) :  This is the most exciting part of the Internet and usually refer to as Web, it works under a technology called hypermedia. Hypermedia allows the transfer of text, sound video, graphics, art, movies etc.

      XIX.        URL (Uniform Resource Location) :  It is the address that enable you connect to any website of your choice.

        XX.        Internet:   Interconnection of several network of computer i.e  many server are interconnected with one another on different host location.

      XXI.        Homepage:  This refer to the first page opened when you visit any Website/Webpage.

     XXII.        Hyperlinks:  The links that will link you to other Webpage/Website, this can be graphics, font colored ,

    XXIII.        text e.t.c on the internet.

   XXIV.        Database:   The logical collection of data and information with minimum duplication and redundancy.

    XXV.        Web Client:   Web client are those dependant computers that request / receive information from the Web servers.

 

1.7    ORGANIZATION OF THE REPORT

This project is arranged according to how it is carryout and logically design for easy understanding.

The chapter one comprises of the background of study, the problems, the aims and objectives, significance and scope of study.

The chapter two comprises of the literature review, review of related literature on the subject, the overview of the internet, historical background of the case study.

The chapter three also consist of the methodology research design , method of data collection, problem of the existing system, description of proposed system and the advantages of the proposed  system.

The chapter four consists of the design and implementation of the system such as the output design and specification, input design, database design, procedure design, choice of programming language, the hardware support, software support, also the system documentation i.e program documentation, operating the system, maintaining the system.

The chapter five is the concluding part of the project which include the summary, the problems encounters during the research conclusion and recommendation

 

 

EDITOR SOURCE:  Online Registration And Result Checking For Secondary School In Nigeria (A Case Study Of Ilorin Comprehensive High School, Ilorin).

 

THE CAUSES AND EFFECTS OF DRUGS AND SUBSTANCE ABUSE

 THE CAUSES AND EFFECTS OF DRUGS AND SUBSTANCE ABUSE

The term drug is defined as any substance that when absorbed into a living organism may modify one or more of its physiological functions. The term is generally used in reference to a substance taken for both therapeutic purpose and abused substances (Kwamanga, Odhiambo&Amukoye, 2003). Globally and even regionally, drug and substance abuse is an ever expanding problem and is recognized as a threat with serious effects on people’s health, security, social-economic and cultural welfare. In Nigeria, students have consistently shown that there is considerable prevalence of

drug and substance use; with varying preference rates found for both overall and specific drug abuse (Abdulkarim, 2005). Some of these commonly abused substances include tobacco, Miraa (khat), bhang, alcohol, cocaine, mandrax and heroine (NACADA, 2006).

            Drugs pose a very big problem in the world today and it is ruining the lives of many millions of people both in adolescent and general population. The use of illegal drugs has spread at a high rate and has penetrated every part of the world. No nation has been spared from the devastating problem caused by drugs and substance abuse. Nigeria has not been spared either and in most cases it has been as a transit point of hard drugs especially through AkwaIbom. Trafficking of hard drugs into developing countries has not spared, Nigeria the drug consumption and dependence among secondary and college students and has led to unrest and consequently wide ranging destruction of life and property (Ngesu, Ndiku&Masese, 2008). Factors influencing students to drug use have been identified among them parental influence whereby it has been noted that children from homes where parents take drugs tend to imitate their parents’ behaviors and by modeling they start using drugs (Ngesu, et al 2008).

School factors can also influence students to drug use (Ngesu et al: 2008). How the school administration manages students’ affairs may lead to drug abuse, high handedness, lack of freedom and failure to address them generally creates stress, which can lead to abuse of drugs as depressors (Kingala, 2000). Unfortunately, across all continents in the world and throughout time, drug abuse among both the young and adult population has manifested itself in various forms.

It appears that drug abuse affects behavior and its effects on schools whose prevalence was assessed in this study, is a worldwide problem with no exception of Nigerian students. Use of drugs has led to many health problems in the youth, especially among the students. The youth experience many special problems and considerations. This is the period of adolescence which is full of many challenges such as stress of physiological and physical change, competition in school and life in general, generation gap, unjust and cruel world among other problems. Psychologically, the adolescents have serious developmental tasks to handle such as peer identification and individualization from their family. Sexual identification; societal and vocational; role identification and negotiating issues of authority power and independence are primary (Oketch, 2008).

            A report by United Nation Drug Control Programme (UNDCP, 1998) shows that 60% of student’s abuse drugs. A survey by National Council Against Drug Abuse (NACADA, 2006) shows that substance abuse is widespread. It affects the youth mostly although it cuts across all social groups. Many young people especially the unemployed have resulted to using drugs like heroin and cocaine which are injectables. This has been a major contributor to the spread of HIV/AIDS due to the fact that they share syringes. Other drugs like alcohol can lead to risky sexual behavior as they affect judgment and decision making. A drunkard is unable to assert himself or herself especially when it comes to saying no to unprotected sex thus resulting to exposures to sexually transmitted infections.

Research findings indicate that there is a direct linkage between drug and substance Abuse and HIV and AIDS prevalence (NACADA, 2006). According to Siringi and Waihenya (2001), 22% of secondary school students are on drugs and it has been found out that males have high exposure to Mira and inhalants than females. PovertyAlso encourages drug use among students due to absenteeism and idleness (Adelekan 1998). As a result of lack of school fees, with availability of and access to drugs in The village kiosks the idleness may in one way or another encourage high prevalence of drug use among students aged 14-24 years old. This study therefore investigated the causes and effects of drug and substance abuse among students in Nigeria.

1.2       Statement of the Problem

            It is evident that drug use and abuse is still a problem in Nigeria secondary schools despite the various measures taken to curb it. Drug abuse menace has strangled Youthful population both secondary school students and non-students reducing them to dummies, zombies and drooling figures as well as wasting their lives at the age which they are most needed in society (Ngesu, et al 2008). Although the youth have been educated on the dangers of the drug abuse, most of the secondary school students have little or no knowledge of how dangerous the vice is (Ngesu et al 2008). Although students are expected to be aware of the effects of drug abuse and commit themselves to their studies, the habit still exists.

            Although several researchers have preventive measures suggested, the researchers have not effectively led to the desired results of curbing the menace of drug and substance abuse in Nigeria secondary schools. This is because apart from the youth facing a lot of challenges as individuals, the family and society including the church and school have not come out wholly to initiate methods of helping the youngsters.

            There is always a conflict of interest on who has the upper hand in helping the youth. It was against this background that this study investigated the causes and effects of drug abuse among students in Nigeria and suggested pragmatic measures to effectively curb this menace.

1.3 Purpose of the Study

            The purpose of this study was to investigate the causes and effects of drug and Substance abuse among students in Nigeria.

1.4 Objectives of the Study

The study was guided by the following objectives: -

i)                   To establish the extent to which parents’ sources of income influence the prevalence of drug and substance abuse among students in Nigeria.

ii)                 To determine how different location of schools influence the prevalence of drug and substance abuse among students in Nigeria.

iii)              To establish the extent to which school administration influences the

            Prevalence of drug and substance abuse among students in Nigeria.

iv)               To establish how peer pressure influences drug and substance abuse among students in Nigeria.

v)                 To make suggestions on how Drug and Substance Abuse can be minimized.

1.5       Research Questions

            This study was guided by the following research questions: -

i)                   To what extent do parents’ sources of income influence the prevalence of drug and substance abuse among students in Nigeria.

ii)                 To what extent does location of schools influence the prevalence of drug and Substance abuse among students in Nigeria?

iii)              To what extent does school administration influence the prevalence of drug and substance abuse among students in Nigeria?

iv)               How does peer pressure influence them on drug and substance abuse among students in Nigeria?

v)                 What measures can be taken to minimize Drug and Substance Abuse?

1.6       Significance of the Study

            This study sought to generate useful data on the causes and impact of drugs abuse on education in Nigeria. Therefore, the findings of this study may be useful in several, Ways: The Ministry of Education/National Board for Technical Education may use the study findings to find out ways of preventing drug and substance abuse through public enlightened campaigns in schools, promotion of awareness on the dangers of drugs and how they affect an individual, the family and the society at large.

            The government may put in modalities of strengthening the guidance and counseling Department in schools through taking the teachers for service teacher training courses. The findings may also be used to advocate that campaigns against substance use should be incorporated in schools with special focus on the adverse consequences of the substance use. Ultimately, the society will benefit from the findings of this study in creating a drug free society for social, economic and political development in line with sustainable development goals. The school principals may assist the students in identifying the sources of drugs so that they can take remedial measures. The guidance and counselling departments might be strengthened through appointment of trained and qualified counsellors to head the departments.

1.7       Limitations of the Study

The data collection technique was mainly the use of questionnaires which were used to obtain data from the respondents. There were chances that some respondents might have been unwilling to respond to the questionnaires. The researcher also narrowed down the research objectives to five factors which might, have been conclusive evidence as there are many other factors which are beyond the control of the researcher. Such factors may have included inadequate rehabilitation centers, breakdown of African culture, lack of parental influence, availability of pocket money and school related factors.

            There were a lot of funds needed to carry out a research so the researcher required a lot of money to research on the causes and effects of drug and substance abuse among students in Nigeria.

1.8       Delimitations of the Study

            The study was limited to Six (6)Technical College in AkwaIbom State, Nigeria. The findings in the study were used to generalize the percentage of students who engaged in drug and substance abuse.

1.9       Assumptions of the Study

            The study assumed that the respondents were honest, truthful and willing to give correct answers. The reasons for students’ high prevalence of drug abuse were also stated in the objectives of the study. Other factors had no negligible influence on the frequency of drug abuse among students. The researcher assumed that school heads would allow guidance and counseling teachers and students to participate and give correct data during the research. It was also assumed that drug abuse prevails in one way or the other in Nigeria.

1.10     Definition of Terms

            In this study the following terms were defined as:

Drug: Refers to any chemical substance which when taken into the body that can affect one or more of the body’s functions.

Drug misuse: Refers to the usage of any drug for any other purpose other than the recommended one.

Drug abuse: Refers to excessive illegal drug use and/ or legal drug use without a doctor’s prescription.

Drug tolerance: Refers to a state of reduced sensitivity of a drug to the body at given regular (normal) dose.

Substance abuse: Refers to harmful or hazardous use of psychoactive substances including alcohol and other illicit drugs to stimulate behaviour.

Drug dependence: Refers to repeated drug taking that usually results in tolerance, withdrawal and compulsive drug taking.

Parental influence: Refers to the role played by parents into the students’ drug use or against it.

Peer pressure: Refers to tendency to conform to the values and expectations of the peer group.

Adolescence: Refers to period between childhood and adulthood and characterized by physical and emotional changes.

Adolescent: Refers to a boy or girl between the ages of eleven and nineteen years. Also refers to as a teenager.

Legal/licit drug: Refers to a drug socially accepted and readily available.

Prevalence: Refers to the magnitude of drug use among a particular agepopulation.

School administration: Refers to managerial set ups in schools that may influence a non-drug user to start using illegal drugs.

Drug trafficker/peddler: Refers to a person who passes drugs to consumers.

Student: Refers to a male or female learner in form 1 -4 in public Schools in Nigeria.

 

 

 

 

EDITOR SOURCE: The Causes And Effects Of Drugs And Substance Abuse (A Case Study Technical College In Akwaibom State, Nigeria)