INTERNAL REVENUE GENERATION IN THE TARABA STATE, NIGERIA: PROBLEMS AND PROSPECTS

The paper focuses on Problems and Prospects of Internal Revenue generation in Local Government administration in Taraba State, Nigeria for the period of 2001-2013. The paper used both structured/unstructured questionnaires in collection of data; One hundred (100) questionnaires were administered out of which nine two (92) were retrieved. Simple percentage was used in analyzing the data. The major findings were that; revenue machinery are inadequate and out dated, inadequate staff and lack of professional personnel in revenue section, inadequate salaries and incentives for revenue collectors, inadequate provision of social services, Market and Motor Park and political interference in appointment into task force board. The following recommendation were proffered; (1) upgrading existing revenue machinery and up-dating the laws (2) Capacity building involving training and retraining of staff, (3) timely payment of salaries and provision of incentive to revenue collectors (4) provision of Market and Motor Park and (5) stop political interference in the appointment into the revenue task force board by the government