[01] John Nkeobuna Nnah Ugoani, Department of Management Sciences, College of Management and Social Sciences, Rhema University, Aba, Nigeria.

The study was designed to explore the relationship between discipline among civil servants in raising and managing internally generated revenue in Abia State in Nigeria. The issue of low IGR has become endemic in states in Nigeria as a result of indiscipline and corruption among civil servants in PFM. While Lagos state is reputed for being the highest in IGR in the world. IGR in Abia state is on the downward trend. Exploratory research design was employed for the study and data collected from secondary and primary sources were analyzed through descriptive statistical technique; and the result showed a strong positive association between discipline and IGR. It was a major recommendation of the study that the FRs must be complied with by civil servants to ensure probity and also to promote voluntary compliance in payment of taxes that would increase government revenue.

Discipline, Visible Social Contract, Political Will, Good Governance, Corruption

[01] Obilor, R. (2018) Indiscipline: A Threat To Political Civility. The Pointer Magazine, vol. 28, No. 6, pp: 41. [02] Adeshina, W. (2018) Ikorodu LG Plans to increase revenue, fish out ghost workers. Westafrica Business News, vol. 05, No. 270, pp: 16. [03] Emefiele, G. (2018) Fixing Nigeria economy through financial discipline. West Africa Business News, vol. 05, No. 270, pp: 7. [04] Onilude, O. (2018) Prompt Payment of Taxes, rates is social responsibility – Badagry LG Chair Westafrica Business News, vol. 05, No. 270, pp: 16. [05] Kaufmann, D. and Dininio, P. (2006) Corruption: A Challenge for Development. In R. Stapenhurst, N, Johnston, and R. Pellizo (eds) The Role Parliament in Curbing Corruption. The World Bank Washington, D. C. pp: 13-25. [06] Dorotinsky, W. and Pradhan, S. (2007) Exploring Corruption in Public Financial Management: In J. E. Campos and S. Pradhan (eds). The many Faces of Corruption; Tracking Vulnerabilities at the Sector Level. Pp: 257-294. The World Bank Washington, D. C [07] Anyanwu, J. C. (1999) Fiscal Relations Among the Various Tiers of Governments in Nigeria. NES Conference Paper Ibadan. [08] Cavusgil, S. T. and Zou, S. (1994) Marketing Strategy – Performance Relationship: An Investigation of the Empirical Link in Export Market Ventures. Journal of Marketing 58: 1-21. [09] Bernstein, T. P., and Xiaobo, L. (2003) Taxation Without Representation in Contemporary Rurual China: Vol. 37, Cambridge University Press. [10] Guyer, J. I. (1992) Representation without taxation: An essay on democracy in rural Nigeria: 1952-1990. African Studies Review. [11] Babalola, R. (2009) Boosting Government Revenue Through Non-Oil Taxes, NES, Conference Paper, Ibadan. [12] Di John, J. (2010) The Political Economy of Taxation and Resource Mobilization in sub-Saharan Africa. In the Political Economy of Africa V, Padayaches (ed) Rouledge. [13] Cheeseman, N, and Owen, O. (2017) Optimizing Internally Generated Revenue in Nigeria. LEAP: High-level Policy Dialogue Supplement To A Milestone, DFID, UK. [14] Ani, W. U. (1998) Government & Public Sector Accounting: A Professional Approach Enugu Immaculate Publications Ltd. [15] Ezeokonkwo, R. O. (1998) Public Finance For Tertiary Institutions: A Modern Approach, Awka, Fountain Publishers (Nigeria) [16] Kiabel, B. D. and Nwokah, N. G. (2009) Boosting Revenue Generation by State Governments in Nigeria: The Tax Consultants Option Revisited. European Journal of Social Sciences. 8 (4): 532-539. [17] Ezu, G. K. and Okoh, J. I. (2016) Effects of Tax Revenue on Selected Macroeconomic Variables in Nigeria (2000 – 2015) Proceedings of Faculty Management Sciences’ 8^th – 10^th November At Nnamdi Azikiwe University, Awka, Nigeria: 98 – 111. [18] Okonjo-Iweala, N. (2015) Correcting Gross Misrepresentation of The Economy. The Guardian Thursday May 28: 58. [19] Diog, A. (1999) Good Government, Good Governance, and Economic Development. An Essay by Alan Doig. In R. Stapenhurst and S. J. Kpundeh (eds) Curbing Corruption: Toward a Model for Building Natural Integrity 18 - 34. The World Bank, Washington, D. C. [20] Stapenhurst, R. Johnston, N. and Pellizo, R. (2006) The Role of Parliament in Curbing Corruption. The World Bank, Washington, D. C. [21] Barlow, H. M. (1993) Ethical Codes for African Administration: Nature, Limitation and Required Improvement. In S. Rasheed and D. Olowu (eds) Ethics and Accountability in African Public Service: AAPAM. [22] Rotimi, O., Abdul Azeez, A. A. and Idode, Patrick (2013) Revenue Generation and Transparency in Nigeria Oil and Gas Industry. [Position of Nigeria Extractive Industries Transparency Initiative (Neiti)] Research Journal of Finance and Accounting 4, (6): 99-114. [23] Ugoani, J. N. N. (2017) Effect of Weak Public Financial Management on Public Sector Management and Sustainable Development in Nigeria. American Journal of Environment and Sustainable Development 2 (4): 23-32. [24] Maduabum, C. P. (2006) The Machinery of Government in Nigeria. The Administrative Staff College of Nigeria (ASCON) Badagry. [25] Muhtar, M. (2010) Financial Regulations. No. 72, Vol. 96, 2009, edition. Abuja Jide Olakanmi& Co. [26] Ekiyor, H. A (1994) Reading in Contemporary Nigerian Politics. Ikeja – Free Enterprise Publishers. [27] Ozigi, A. O. (1977) A Handbook on School Administration and Management. Lagos Macmillan Nigeria Publishers Ltd. [28] Mohammed, A. (2013) Ethics and Accountability in Nigerian Public Service: Its Collapse and the Way Forward. Academic Journal of Interdisciplinary Studies, 2 (5): 117-120 [29] Cleary, R. (1992) Models as effective research tools: In D. M Cavanegh and G. M. Rodwell (eds) Dialogues in educational research. Darwin, NT: William Michael Press. [30] Dye, T. R. (1992) Understanding Public Policy Englewood Cliff, N. J. Prentice Hall. [31] Ugoani, J. N. N. (2018) Management Imperatives of Corruption and Governance Failures in Nigeria. Independent Journal of Management & Production. 9 (1): 215 – 244. [32] Agwunobi, J. C (2005) The Reasons For The Collapse of the First and Second Republic. In J. C. Agwunobi, (ed.) The Nigerian Military in A Democratic Society, Aba Logicgate Media Ltd: 2-4 [33] Mohammed, I. B. (1992) Discipline and Nation Building in Nigeria. University of Abuja, Abuja, Nigeria, pp: 32-35. [34] Aroh, J. C. (1995) Nigerian Companies Taxation For Tertiary Institutions. Onitsha Adson Education Publishers. [35] Umeora, C. E. (2013) The Effects of Value Added Tax (VAT) on the Economic Growth of Nigeria. Journal of Economics and Sustainable Development, 4, (6): 190-199. [36] Klugman, J. (2002) Tax Policy and Divergence Between Planned and Actual Revenue. In J. Klugman (ed.) A Sourcebook for Poverty Reduction Strategies: Core Techniques and Cross-Cutting Issues, vol. 1: 283-285. The World Bank, Washington, D. C. [37] Moses, E. (2018) Bank sues FIRS for N29.2m VAT Penalty. Westafrica Business News, vol. 05, No. 270, pp: 18. [38] Ogbodo, A. O. (2018) Tax Defaulters, Responsibility and the law. The Guardians, vol. 35, No. 14519,: 18. [39] Nigeria Governors Forum Secretariat (2017) Fiscal Sustainability of States. Discussion Paper Prepared by the NGFS in Partnership with DFID’s Learning Evidence and Advocacy Partnership. [40] Piracha, M. and Moore, M. (2016) Revenue-Maximizing or Revenue-Sacrificing Government?Property Tax in Pakistan. The Journal of Development Studies. [41] Prichard, W. (2015) Taxation, Responsiveness and Accountability in sub-Saharan Africa: The Dynamics of Tax Bargaining, Cambridge University Press. [42] Jibao, S. S. and Prichard, W. (2015) The Political Economy of Property Tax in Africa: Explaining Reform Outcomes in Sierra Leone. African Affairs. [43] Wane, W. (2001) The Optimal Income Tax When Poverty is a Public ‘bad’ Journal of Public Economics [44] Anyim, P. A, and Akanwa, P. U. (2002) Corruption in Nigerian Public Service. In P. A. Anyim and P. U. Akanwa (eds) Administrative Theory & Practice. Port Harcourt. Educational Books and Investment Ltd: 105 – 121. [45] Nwizu, G. C. (2002) Conduct and Discipline In Civil Service. In G. C. Nwizu (ed.) Studies In Modern Public Administration Okigwe, Marco Press: 147-162. [46] Tuan, M. L. (2007) Combating Corruption in Revenue Administration: An Overview. In J. E Campos and S. Pradham (eds) The Many Faces of Corruption: Tracking Vulnerabilities at the Sector Level. The World Bank, Washington, D. C.: 335 – 338. [47] Creswell, J. (2009) Research Design: Qualitative, Quantitative and Mixed Methods Approaches. London. Sage Publications, Inc. [48] Yin, R. K. (1994) Case Study Research: Design and Methods: London. Sage Publications, Inc. [49] Nwankwo, O. C. (2011) A Practical Guide To Research Writing For Students of Research Enterprise (Revisal Fourth Edition) Port Harcourt Pam Unique Publishers. [50] Zuleta, J. C. Leyton, A, and Ivanovic, E. F. (2007) Combating Corruption in Revenue Administration: The Case of VAT Refunds in Bolivia. In J. E. Campos and S. Pradhan (eds) The Many Faces of Corruption: Tracking Vulnerabilities at the Sector Level. The World Bank, Washington, D. C. 339 – 367. [51] Odiegwu, M. (2018) Bayelsa records N1b IGR in August. The Nation, vol. 13, No. 44b2, Pp: 41. [52] Sampson, O. (2018) Traders lament multiple levies by Abia trade ministry. Daily Sun, vol. 15, No. 4057, pp: 9. [53] Federal Republic of Nigeria (1999) Constitution (as amended), Abuja.