Evidence and Outcome-Based Performance Driven Revenue Administration for Local Governments in Nigeria: Using Orthogonal Ambidexterity Model

Ukpata, I. Sunday, Musa Leah, Shaibu, O. Blessing
2017 International Journal of Emerging Research in Management and Technology  
he problems that characterized Local Governments revenue mobilization in Nigeria are both endogenous and exogenous. Lack of transparency on the part of the Local Government revenue collectors and administrators perennially cloned high rate of corruption and corrupt practices at local government level in one hand; the resolve of the micro business enterprises and the ruralites to evade payments of taxes, fees, rates, charges etc due to lack of confidence and trust on governance has continued to
more » ... e has continued to mount drains on the local governments revenue streams at the other hand. This paper therefore evaluates the Evidence and Outcome-Based Performance Driven Revenue Administration for Local Governments in Nigeria by adopting the use of Orthogonal Ambidexterity Model (OAM) as a mechanism to deploy Information and Communication Technology (ICT) in Local Government revenue mobilization and collection. OAM advocates the use of explorative Vs exploitative learning in building workforce capacity. The broad objective is facilitating the awareness, and capacity building of workers and the public on technology-driven revenue administration in Local Government system. The methodology adopted was an exploratory historical review of the general local government revenue collection and expenditure process in Nigeria using OAM to create mediating trajectory between the old pattern of revenue administration and the new ICT revenue collection method. The attendant result of the study is to coalesce a trajectory between the old method of revenue collection and the use of OAM in training of the revenue officers and administrator for enhanced local government revenue generation streams. of these deductions have no account records or, subheads, and are not receipted. And staffs in this category of operations are kept over many years carrying out the same routine operations without checks and balances. Similarly, a major challenge for Local Government Internal Revenue generation processes is how to consolidate and aggregate revenue heads into a single platform. While revenue points exist in various departments and units, tracking of payments can be a daunting task. They often have to rely on 3 rd Party actors (revenue staff posted to outstations, revenue -consultants‖, banks etc) to collect revenues and reconcile accounts. Often time, even the third Party contracts for revenue collections are window-dressed where Councils collect receipts and proposals from Consultants and use same to do the jobs using non-professionals in order to make money for them. Ochefu, (2015) puts it, -the shortcoming of this method is pretty obvious and has always left the Local Government system with very poor returns as far as revenue generation and collection is concerned‖. Of course, the outcome is that you see individual revenue staff of local governments maintaining robust personal accounts with different banks that no one dare to question them on how they got such huge sums of money. This paper therefore examines the -Evidence and Outcome-Based Performance Driven Revenue Administration: an adaptation of Orthogonal Ambidexterity Model (OAM) for local governments revenue generation in Nigeria. It has the broad objective of facilitating the awareness, capacity and implementation of collection based and technology driven revenue administration in Local Government system in Nigeria.
doi:10.23956/ijermt/sv6n4/155 fatcat:i6znvmxahnacfocfdtrafchvna