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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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