IIARD International Institute of Academic Research and Development

INTERNATIONAL JOURNAL OF SOCIAL SCIENCES AND MANAGEMENT RESEARCH (IJSSMR )

E-ISSN 2545-5303
P-ISSN 2695-2203
VOL. 11 NO. 4 2025
DOI: 10.56201/ijssmr.vol.11no4.2025.pg.25.37

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Assessment of Internally Generated Revenue (IGR) Strategies for The Management of Bauchi State in North-East Nigeria

Yakubu Adamu PhD Alhaji Kawugana PhD

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Abstract

This study assesses the strategies employed for Internally Generated Revenue (IGR) in Bauchi State, North-East Nigeria, with a view to evaluating their effectiveness in enhancing the state’s financial autonomy and development. Internally generated revenue remains a vital component for state governments in Nigeria, especially amid dwindling federal allocations. Despite Bauchi State's resource potential, its IGR performance has remained suboptimal due to various structural, administrative, and socio-economic challenges. The study adopted a descriptive survey research design. Data were collected through questionnaires and interviews with key officials from the Bauchi State Board of Internal Revenue, Ministry of Finance, and selected taxpayers. Secondary data from government publications and financial reports were also analyzed. The findings reveal that although several strategies have been implemented—such as tax reforms, automation of revenue collection, and taxpayer education—issues like poor compliance, weak enforcement mechanisms, corruption, and lack of innovation still hinder effective revenue generation. The study concludes that Bauchi State must adopt more strategic, transparent, and technology- driven approaches to improve its IGR. It recommends strengthening institutional capacity, expanding the tax base, leveraging digital platforms for tax administration, and increasing public awareness to boost compliance. These measures are crucial for sustainable development and improved service delivery in the state.

keywords:

Internally Generated Revenue, IGR strategies, Bauchi State, revenue collection, public finance, Nigeria

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