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CHAPTER ONEINTRODUCTION

1.1 Background to the Study

Governance means the traditions and institutions by which authority in the country is

exercised. This implies that governance is the way power is exercised through a country’s

economic, political and social institution. Governance can also mean the exercise of political,

economic and administrative authority to manage a country’s affair at all levels. It comprises

mechanism, processes, and institutions, through which citizens and groups articulate their

interests, exercise their legal rights, meet their obligations and mediate their differences.

Governance can be good or bad; good governance is defined in terms of the mechanisms thought

to be needed to promote it. For example, in various places, good governance has been associated

with democracy and transparency, rule of law and with efficient public services. Good

governance has eight characteristics Viz: participatory, consensus oriented, transparency,

accountability, responsiveness, effectiveness and efficiency, equitability and inclusiveness and

the rule of law. The concept of good governance is believed to be organically linked to the object

of liberal democracy.

Democratic governance is expressed by popular rule by the people and for the people.

The transformation of the process of democratic governance ensures that the institutions of

government are accountable to the people and are based on the rule of law. This is one of the key

challenges of the democratization process in Africa in general and in Nigeria in particular. The

quest of democratic governance everywhere especially in Africa is apparently based on the

assumption that democratic governance would not only encourage people’s participation but also

facilitate accountability and responsiveness of government. Indeed, democracy is about openness

in government. When this objective becomes unattainable under democracy, the democratic

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governance may lose its appeal. Democratic governance is so far the most popular form of

government in the world today, this is because democratic governance facilitates development

and it is a form of governance that is centred on people’s participation.

Democratic governance in local government provides the people with a platform to

conduct their affair in line to the local needs, aspirations, resources and customs which they

alone understand better. That is, it provides a frame work for mobilizing and sustaining popular

zeal and initiative in development. Thus, local government is government in which popular

participation both in the choices of decision makers and in the decision making process are

conducted by local bodies which, recognising the supremacy of the central government, is able

and willing to accept responsibility for its decision. Local government being the third tier of

government in the federation and which should perform the social, economic as well as political

functions within their respective areas of jurisdiction, must have dependable source before they

can achieve these objectives.

Taxes perform many functions in local government in order to meet their

obligation. The functions of tax include: raising revenue, redistributing income, regulating

production and consumption of certain goods, protecting infant industries and stabilizing prize

among others. Every tax has its administrative cost of collection and assessment. It is expected

that total cost should as much as possible be kept to the lowest minimum. The importance of tax

collection and utilization to development cannot be overemphasized. This is because for any

organisation whether public or private to function effectively or efficiently, it must have viable

sources of revenue and local government are of course not left behind. It becomes necessary to

suggest the ways through which local government may formulate well planned and properly

articulated strategies to improve tax collection and utilization in local government so as to

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augment their financial viability, reduce their dependence on other sources, help local

government to be self-reliant, promote democratic governance, encourage accountability and

promote effective utilization.

1.2 Statement of the Research Problem

Over the years, local governments in Nigeria have not been able to live up to their

expectation. They have been accused of corruption, nepotism and general failure to bring

development to the people. No local government seems to be immune to these challenges.

Dutsin-Ma local government is one of the 774 local governments in Nigeria, therefore, a focus

on it will bring to light some of the failures with which local governments are characterized. Tax

collection and effective utilization are measures of good governance but are often haphazardly

handled and mismanaged in most Nigerian local government. Therefore, this research seeks to

interrogate how tax collection and utilisation enhances democratic governance in Dutsin-Ma

local government in particular and Nigerian local governments in general.

1.3 Research Questions

This study was based on the following research questions:

i. What is the nature of accountability and democratic governance in Dutsin-Ma local

government?

ii. How does effective tax collection and utilization enhance accountability and democratic

governance in Dutsin-Ma local government?

iii. How is the tax collected accounted for and utilised in Dutsin-Ma local government?

iv. What are the challenges of tax collection and utilisation in Dutsin-Ma local government?

v. How could the challenges be remedied?

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1.4 Objectives of the Study

The aim of the study is to investigate the level at which Dutsin-Ma local government

efficiently generate and utilize revenue (tax) for the purpose of development. The following are

the objectives:

i. To examine the nature of accountability and democratic governance in Dutsin-Ma local

government.

ii. To investigate the efficacy of tax collection and utilization in enhancing accountability

and democratic governance in Dutsin-Ma local government?

iii. To explain the extent to which the tax collected are accounted for and utilised in Dutsin-

Ma local government?

iv. To examine the challenges of tax collection and utilization.

v. To investigate how the challenges could be remedied.

1.5 Research Propositions and Assumption

The following propositions were tested for research conclusion or generalization:

i. The effectiveness of local government in terms of governance is largely dependent on

accountable and transparent tax collection and utilization.

ii. The extent to which local government perform their functions effectively depends on

the viability of tax collection and utilization.

1.6 Significance of the Study

This research is important as it examines the extent to which tax collection and utilization

contribute to the development, accountability and democratic governance in Nigeria as a whole

and Dutsin-Ma local government in particular. It will also promote knowledge and provide more

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light on the issue. The research is unique and different because no research of this nature has

been carried out in Dutsin-Ma local government, this research sources first-hand information

from local government officials and functionaries through interview aside the questionnaires that

were issued. The recommendation in this study will help local governments to address the

problems of tax collection and utilization that would promote accountability and democratic

governance in local governments in Nigeria.

1.7 Scope and Delimitation of the study

This research is on accountability and democratic governance in Dutsin-Ma local

government of Katsina State, Nigeria. It assesses it from the perspective of tax collection and

utilization from the period of 2012 to 2014. However, this research was limited by factors such

as the secrecy of government officials, lack of adequate responses from those concerned,

including interviewers and questionnaires.

1.8 Research Methodology

This part of the study is concerned with the methods that were used to collect the

necessary information or data for the study. It also focus on research design, various methods of

data collection, justification for choosing those methods and techniques of data analysis.

1.8.1 Methods of Data Collection

In this research work, both primary and secondary data collection methods were used. The

primary data collection methods involve interviews and distribution of questionnaires. Here, one

on one interview with different people were carried out which includes four (4) residents, four

(4) government functionaries and officials, two (2) tax collectors and officials making the total

numbers to be ten (10).

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The questions were quantitative and qualitative in nature.

This study constructs three sets of questionnaire. Thus:

i. Twenty (20) questionnaires were issued to the local government functionaries,

officials.

ii. Twenty (20) questionnaires were issued to the citizens of Dutsin-Ma local

government.

iii. Ten (10) questionnaires were issued to the revenue/ tax collectors/officials.

The secondary data used include information from relevant documents on accountability and

democratic governance and the subject matter in general.

1.8.2 Research Design

In this research study, survey research was adopted. This involves personal observation

and interviews to collect necessary information.

1.8.3 Justification for using the Methods

The use of personal interview method allows for a lot of data or information to be

collected as well as saving energy and cost. It also allows for immediate feedback on questions

concerning the study.

The distribution of questionnaire were also needed for people to settle down and access

issues pertaining accountability and democratic governance in local government so as to provide

relevant and reasonable answers to questions.

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1.8.4 Sample Size and Technique

Dutsin-Ma Local Government Area is used as the sample area. The sampling technique

adopted was the Random Selection sampling technique. This technique was adopted because of

its ability to ensure that the data obtained is balanced; not centring on specific segment of the

population categories which the research focuses on. Also, the suitability of this method was

enhanced because most Dutsin-Ma residents are educated enough to make informed decisions on

matters of accountability and democratic governance in the local government area.

1.8.5 Methods/Techniques of Data Analysis

The descriptive methods of data analysis was used. This involves the use of Tables and

percentages to explain the findings. This is necessary so as to answer the research questions

thoroughly.

1.9 Operational Definition of Terms

Accountability: Accountability is about being answerable to those who have invested their trust,

faith and resource to you. Accountability is the obligation to demonstrate that work has been

conducted in accordance to agreed rules and standards and the officer reports fairly and

accurately on performance result vis-à-vis mandated roles and or plans.

Democracy: Democracy is the form of government in which the generality of the people

participate in the making of ends and means decision for their society, directly or indirectly

through a system of representation by officials freely chosen at periodic elections.

Governance: Governance is the exercise of economic, political and administrative authority to

manage a country’s affair at all levels. It comprises mechanism, processes and institutions

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through which citizens and groups articulate their interests, exercise their legal rights, meet their

obligations and mediate the differences.

Democratic Governance: Democratic governance seeks in common with good governance

efficient institutions and predictable economic and political environment for effective public

service delivery and sustainable growth.

Local Government: According to the United Nation’s Office of Public Administration (1992),

‘local government is a political subdivision of a nation (or in a Federal System, a state) which is

constituted by law and has substantial control over local affairs including the power to impose

taxes or to exert labour for prescribed purposes’.

Tax: Tax is a compulsory contribution imposed by a public authority, irrespective of the exact

amount of service rendered to the tax payers in return and not imposed as a penalty for any legal

offense.

Tax Collection: Tax collection is an act and process by which money (tax) is received from

individuals or group of individuals or organizations for development purposes.

Utilization: Utilization is the process by which local government spends money on the

execution of new projects for the development of the local government area. Example, building

of new primary schools, maternities, health centres, new feeder roads, culverts, bore holes, motor

parks e.t.c

1.10 Organization of Chapters

This work is organized into five chapters. Chapter one builds a background to the

project work. It features the statement of research problem under study, the research question,

the aim and objectives of the research work, the scope and limitation of this research work, the

significance and the justification of the study, the methodology and or method of the research,

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the propositions to be treated, the definition of terms. Chapter Two considers literature review

and theoretical framework. It attempts to critically examine the various perspectives and views of

authors and individual as contained in the myriad of literature consulted in the course of this

study. Chapter three considers the historical background to Dutsin-Ma local government area of

Katsina state. Thus, the structure of the local government, the functions and the responsibilities

of the local government are examined under this chapter. Chapter four contains the presentation

and analysis of data on accountability and democratic governance in local government. The

chapter therefore provides and presents two responses of staff of the local government under

study (Dutsin-Ma) in addition to other presentations in a tabular form while responses are

carefully analysed. Chapter five constitutes summary, conclusion and recommendations of the

study. Incidentally, a brief summary of the work is presented together with conclusion and

recommendations based on the major findings of the study.

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CHAPTER TWO

LITERATURE REVIEW AND THEORETICAL FRAMEWORK

2.1 Introduction

This chapter reviews some of the works of the various authors who have in the past

written on the concept of accountability and democratic governance in local government,

assessment of tax collection and utilization. This is with a view to refreshing our memories and

to utilize those materials that may be relevant and or useful to the research problems under study.

2.2 The Concept of Accountability

The word ‘’accountability/ and transparency’’ is Anglo-Norman, in origin. Historically

and semantically, it is closely related to accountability, in its literal sense of bookkeeping.

According to Dubnick (2002), the root of the contemporary concept can be traced to the reign of

William 1, in the decade after the 1066 Norman conquest of England. In 1085, William required

all the property holders in his realm to render account of what they possessed. These possessions

were assessed and listed by royal agents in the so called ‘’Domesday Books’’. This census was

not held for taxation purpose alone: it also served as a means to establish the foundation of royal

governance.

In the centuries since the reign of William 1 of England, accountability has slowly

wrestled free from its etymological bondage with accounting. In contemporary political

discourse, “accountability” and “accountable’’ no longer convey a stuffy image of bookkeeping

and financial administration, but hold strong promises of fair and equitable governance.

Moreover, the accounting relationship has almost completely reversed their subjects to account,

but to the reverse, it is the authorities themselves who are being held accountable by their

citizens.

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The concept of accountability is one of the concepts that is often time misunderstood or

misinterpreted by various authorities. There is tendency for scholars and practitioners to reduce

the concepts of accountability to one that can be explained by simple balance sheet. Thus,

Accountability is all about trust, faith and resources. Adegbite (2010), defined Accountability as

the obligation to demonstrate that work has been conducted in accordance with agreed rules and

standard and the officer reports fairly and accurately on performance results vis-a-vis mandated

roles and or plans. It means doing things transparently in line with due process and the provision

of feedback.

Accountability involves giving an account of action taken and being held accountable for

those actions it is the complete and satisfactory account of the stewardship of a public officer in

respect of the acquisition and application of the resources entrusted to him in the process of

executing public policy and accomplishing the objectives Odion (2000). Put differently, public

accountability has to do with holding a public officer accountable for resources entrusted to him

and ensuring that he gives up – to – date account of what he has done with public resources.

According to United Nation’s Manual for Local Government Accounting and Budget Execution

(1952), accountability is a legal liability involving the establishment of a pattern of control over

receipt and expenditure that permits a determination either by the executive or by the legislature,

fund that are spent for public purpose. In his own words, Olowu (2002), explains that

accountability refers to being answerable for one’s actions or behaviours. It also involves the

development of objective standard of evaluation to assist the owner of an organization to

evaluate the performance of duties by individuals and units within the organization.

Consequently, Olowu (2002), opines that accountability has elements of responsibility, reporting

mechanism, system of evaluation, reward and sanctions.

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Johnson (2004) says that public accountability is an essential component for the

functioning of political system, as accountability means that those who are charged with drafting

and or carrying out policy should be obliged to give an explanation of their actions to their

electorate.

Premchand (1999) observes that the capacity to achieve full accountability has been and

continue to be inadequate, partly because of the widening range of objectives and associated

expectations attached to accountability. He further argues that if accountability is to be achieved

in full, including its constructive aspects, then it must be designed with care. The objectives of

accountability should go beyond the naming and shaming of officials, or the pursuits of sleaze, to

a search for durable improvement in economic management to reduce the incidence of

institutional recidivism. It should envisage a three-tier structure of accountability; that of

officials (both political and regular civil employees), that of intra-governmental relationship and

that between government and their respective legislatures.

According to Coker (2010), the various approaches to accountability based on the

language of account can be grouped into

i. Process Based Accountability: This approach measures compliance with present standard and

formally defined outcomes. Thus, it includes fiscal and managerial accountability with

reliance on the use of accounting methodology.

ii. Performance Based Accountability: This approach measures performance against broad

objectives. Thus measures may be qualitative and the criteria against which performance is

measured less precisely defined. Adegite (2010), also noted that there are three pillar of

accountability, which the United Nations Development program (UNDP) tagged ATI

(Accountability, Transparency and Integrity).Accountability which is segmented into

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(i) Financial Accountability: The obligation of any one handling resources, public office or

any other position of trust to report on the intended and actual use of the resource or of the

designed office.

(ii) Administrative Accountability: This type of accountability involves a sound system of

internal and balance (omission) supported by constitutional government and an engaged

citizenry. These include ethnical codes, criminal penalties and administrative reviews.

(iii) Political Accountability: This type of accountability fundamentally begins with free, fair

and transparent election. Through periodic elections and control structure, elected and

appointed officials are held accountable for their action while holding public office.

(iv) Social Accountability: This is the demand driven approach that relies on civic engagement

and involves ordinary citizens and groups exacting greater accountability for public actions

and outcomes.

Okoh and Ohwoyibo (2009), opine that accountability reflects the need for

government and its agencies to serve the public effectively in accordance with the laws of

the land. Appah (2010) points out that, with the number and monetary value of public

sector activity has increased substantially that this increases in activities has brought with it

an increased demand for accountability of public officers, who manage these activities of

the public Accountability is a fundamental value for any political system. Citizen should

have the right to known what action have been taken in their name, and they should have

the means to force corrective actions when the government acts in an illegal, immoral or

unjust manner (Peters, 1999). Accountability is also important for government, thus us

because it provides government with the means of understanding how programs may fail

and finding ways that can make programs performs better. Kaufman (2005), argues that an

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emphasis on accountability by citizens is one aspect of the growing emphasis on

eliminating corruption and promoting transparency in government. According to Intosai

(2004, accountability is the process whereby public) public service organizations and

individuals within them are held responsible for their decisions and actions including their

stewardship of public funds, fairness and all aspect of performance. This will be realized by

developing maintaining and making available, reliable and relevant financial and non –

financial information in timely report to the public.

In Nigeria, there is serious yearning for transparency and accountability in the public

sector Dandago (2008) in his argument explains that people who are placed in position of

authority are supposed to provide explanations and reason to interested parties (The public in

general) on how they have carried out the duties entrusted to them. Having assessed the gravity

of corruption in the country, and having found it to be incivility of moves towards sustainable

national development. Clarke and Cochrane (1989), in Humphrey, Miller and Scapen (1993),

recognise that the influence of accounting practice is fast eroding that it is no longer noticed, and

it is rarely challenged because it is simply part of the environment within which decisions are

made and policies are shaped. Pany and Whittington (1994), opine that accountability affords

reliable accounting and financial reporting allocation of resources in an efficient manner since

the primary goal of government is to allocate limited capital resources to the production of those

goods and services for which demand is great. Inadequate accounting and reporting, on the other

hand, conceal waste and efficiency, thereby preventing an efficient allocation of economic

resource. Adesola (2001), defines accountability as the duty imposed in any person who holds

power or authority or is in position of trust to act for and on behalf of another person to take

responsibility for his action and to render account of stewardship whenever it is necessary to do

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so. Humphreys et al (1993) also considers accountability as bothering on not undermining the

long held public service values in the pursuit of specified standard of efficiency and

effectiveness. Whether it is on performance, indicators, budgets, financial resource, management

information system or value for money audit to give a greater profile to the economies of public

sector delivery in order to restore trust in government. Also accountability is likened to

enterprises governance when it explains it as ‘’the set of responsibilities and practices exercised

by the board and executive management with the goal of providing strategic direction, ensuring

that objectives are achieved, as certain that risk are managed appropriately and varying that the

organizations resources are used responsibility (IFAC 2008). Olowu (2002, pines that

accountability has crucial elements of responsibility, reporting mechanisms, system of

evaluation, rewards, and sanctions with respect to public accountability it can be admitted that

local government chairman, supervisors councillors and indeed, council officials exercise

substantial power which do not belong to them, they belong to the citizens, on whose behalf or

mandate these powers are exercised. Local government functionaries are therefore stewards. The

power exercise by the stewards are only justified if those who exercised them are answerable to

them.

The above argument indicated that accountability has the characteristics of transparency

efficiency, effectiveness are below agreed levels, the cause of the underperformance should be

recognized and possible correct actions should be taken. An accountability relationship with

follow – ups is clearly incomplete and unlikely to be effective thus, for there to be a healthy

functioning local government, there must as a matter of fact be some element and measures of

accountability put in place at the local government level.

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2.3 Perspectives on Governance

The term ‘’Governance is simply defined as the rule of the rulers. In other words

governance is the process by which authority is conferred on rulers, by which they make the

rules and by which those rules are enforced and modified. Thus, understanding governance

requires an identification of both the rulers and the ruled as well as the various processes by

which they are selected, defined and linked together with the society (Eric, 1991).

Kaufman et al (2005), describes the term “governance’’ as the traditions and bodies

through which authority is exercised in the country.’’ This implies that governance is the way

power is exercised through a country’s economic political and social institutions. Governance is

also seen as the exercise of economic, political and administrative authority to manage a

country’s affairs at all levels. It constitutes mechanisms, processes and institutions through which

citizens and groups articulate their interest, exercise their legal right, meet their obligation and

mediate the difference. (UNDP 2006)

In the same vein, governance is also conceived to include

i. The activities or process of governing

ii. Those people charged with the duty of governing and

iii. The manner, method and system by which a particular society is governed (Pridham,

1991).

The term ‘governance’ is widely used to cover institutions, instrument and processes

ranging from short term operational management to long term policy development and planning

and from conventional forms of administration to modern forms of participative decision making

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processes. The importance of governance can be better appreciated by considering its

responsibilities. Governance is expected to establish overriding principles and objectives,

maintain and adapt infrastructures, develop policy and regulatory frameworks, plans norms and

regulations connect government with civil society; organize and coordinate collective action,

legitimate and balance stake holders interaction, enforce decisions and regulation, maintain

coherence across Jurisdiction space and time scales, define the condition for allocation of power

resources and benefits. (Vincent 2004).

From the above discussion, governance as a concept is not new. It is as old as human

civilization. It means the process of decision making and the process by which decision are

implemented, implying that there are formal and informal structures that have been set in place

to arrive at and implement the decision.

Government is one of the actors in governance. Other actors involved in governance vary

depending on the level of government that is under discussion. It should also be noted that there

are good governance and bad governance. Good governance is defined in terms of the

mechanisms thought to be needed to promote it. For example, in various places, good

governance has been associated with democracy and good civil rights, with transparency, with

the rule of law and with efficient public services.

According to UNDP, good governance has eight (8) major characteristics. They are:

i. Participatory

ii. Consensus oriented

iii. Accountable

iv. Transparency

v. Responsiveness

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vi. Effective and efficient

vii. Equitable and inclusive and

viii. The rule of law’’ (UNDP, 2006.)

The concept good governance is believed to be organically linked with the object of

liberal democracy. However according to Abdulhamid, (2010:66) “the attempt to view

democracy as a precursor of good governance has met with considerable difficulties. There is a

growing consensus among scholars that good governance is not about forms of government but

the substance of it.’’

2.4 Democracy and Democratic Governance

There is no one universally accepted definition of democracy. Scholars and statesmen

have conceptualized it from different perspectives and therefore, emphasized different aspects of

the process. It is perhaps much easier to identify a democracy then to define it. In other words,

democracy is a contested concept, which does not lend itself to any universally accepted

definition due to ideological, cultural and historical conceptualization that underpins it. It is on

this ground that Chafe observes that the word ‘’democracy’’ has become a household word

which has lent itself to many interpretations (chafe, 1994). For Eric (1993), democracy is

perhaps the most “promiscuous’’ word in the world of public affairs. A term that can mean

anything to anyone is in danger of losing its real value or original meaning. However, and in

spite of the disarray, an attempt must be made to consider some definitions. Democracy is seen

as a system of government where the people wield the governing power either directly or

indirectly through representatives elected by the people from time to time (Appadorai, 1974).

This view implies that a state may be termed democratic if it provides institution for the

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expression and the supremacy of the popular will on basic questions of social direction and

policy.

Webster Dictionary of the American language views democracy as government by the

people either directly or through selected representatives. This definition carried the import that

democracy is based on the people rather than on the elites or the few. However, the simple

notion of the rule by the people does not and will not go very far unless one understands the

meaning of the people as defined in the original Greek. Which viewed the people to mean the

“power’’ disadvantage or the many. Democracy is said to be a political system in which the

eligible people in the society participate activity, not only in determining the mind of the people

that govern them, but also participate actively in shaping the policy output of the government.

(Mbachu, 1997)

The above analyses and explanations show that democracy is a political and economic

empowerment of the majority of the ordinary people for effective participation in decision that

affect their lives, their individual and collective right and the way in which they are governed. In

the same vein, democracy is conceived to involve the ability of the electorates to choose freely

on a regular basis between competing person’s parties or groups of contestants who offered them

serves to steer the wheel of the state. Accountability, universal adult franchise, transparency,

respect for human right and independent and impartial judiciary are the hallmark of democratic

government. (Dahl, 1989)

The elegance of this definition lies in the fact that electorates are conferred with the right

to demand accountability from their elected representatives and also have the power of choice

through their votes if they are not satisfied with the performance of their representatives.

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Heater noted that democracy may be regarded as “a form of government a way of life, or

an attitude of the mind.’’ He goes on to argue that “democracy is essentially a method of

organizing society politically”; He further adds that:

“There are, it is suggested, five elements without which no community can call itself truly democracy. These elements are equality, sovereignty of the people, respect for human life, the rule of law, and liberty of the individual.” (Heater, 1964:134).

Heater explains further that respect for the dignity and worth of the human body and

mind is a basic ingredient and requirement for democracy to ensue. It is also necessary, he notes

that government be based, as far as possible on the “impersonal law’’ rather than on the

unpredictable whims of men; In order words, a democratic government administration should

also respect certain basic freedom of the citizens among which are; freedom of speech, freedom

of the press, freedom of assembly and freedom from arbitrary arrest.

Heater’s definition and analysis underlines the cardinal contents of liberal democracy. It

may however be faulted for its lack of emphasis on the role of political parties in the democratic

process. This deficiency is remedied in the analysis and definition provided by Diamond whose

definition of democracy explains that democracy entails meaningful and extensive competition

among individuals and organizations, groups (especially political parties) either directly or

indirectly for the major position of government power (Diamond, 1988:4)

It must be noted, though, that the existence of numerous parties and the conduct of

periodic elections may not result in popular choice of leadership. Held (1993) has provided what

may be regarded as a summation of the varied definitions of liberal democracy and a listing of its

major elements. According to him, liberal democracy in its contemporary form includes ‘’a

cluster of rules and institutions permitting the brooders participation of the majority of citizens in

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the selection of representatives who alone can make political decision’’ in more specific terms,

he explained that;

This cluster includes elected government free and fair elections in which every citizens vote has an equal weight; a suffrage which embrace all citizens irrespective of distinction of races, religions, class, sex and so on; freedom of conscience, information and expression on all public matters broadly defined, the right of all adult to oppose their government and stand for office and association autonomy. The right to form independent associations including social movements, interest groups and political parties (Heaters, 1993:20-21).

From the above definition, one can deduce that democracy denote a set of ideas,

institutions and processes of governance that allows the broad mass of the people to choose their

leader4s and that guarantees them a broad range of civic rights. In the same vein, democracy is

viewed as political and economic empowerment of the majority of the ordinary people for

effective participation in the decision that affect their lives, their individual and collective rights

and the way in which their society is governed. (Kwanashie, 2003).

The above definition suggests that democracy is a form of government in which citizens

in a state has political investment of political participation and trust. It essentially has to do with

the ability of the people to control decision making.

Whether it is a direct democracy of the Athenian model or a representative government,

the fact remains that power lies with the people and it is the will of the people that plays a

decisive role in the organization and working of the government. Democracy, therefore stands on

the assumption that the government is not an end in itself but a means for realization of the

greatest numbers. Inherent in the assumption of democracy is that the government sets out to

rule, not in the interest of any one group or alliance of groups, but in the common interest of all.

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From the above, it is glaring that democracy is a system that stresses the sovereignty of

the people that is why it has the people as subject called government of the people

(participation), by the people (as an object or target) and for the people. It is a form of

government in which there is a system relationship between society and the state and their

respective institutions.

In democracy therefore, the state is a product of the people’s conscious effort to organize

themselves for their common good in the public realm. Viewing democracy from a historical

perspective, it suffice to say that it possess an element of redistributive and utilitarian effects. It

is about establishing the greatest good for the greatest number of the citizens. It is about people

and their welfare. Thus, Audu rightly observes that even though democracy cannot solve all our

problems, it is an indisputable fact that we must admit that we cannot solve most of them without

Democracy. (Audu, 2010)

Nzongola-Ntalaja (2000:14) succinctly explain democracy as a continuous process of

promoting equal access to fundamental rights. According to him,

Democracy cannot be negotiated as a new bargain to development nations, rather, it has to be richer than the liberal model, and should be capable of leading to a development strategy that is home grown, people – centred and oriented towards eradicating poverty (Nzongola-Ntalaja, 2000:14)

In the same vein, Claude Ake argues that the real democratic culture that can bring about

real development in Africa is the one sustained by economic and political development based on

decentralization of power and reliance on indigenous communities to provide some refuge from

the centralized state. (Ake, 2001)

From the forgoing definitions, it is quite obvious that democracy is centred on the people,

it brings about development, it guarantees, freedom and right etc. Any democratic government

22

therefore that has little or no regards for the above, has negated the principles that underscore

democracy.

2.5 . Local governance

The term ‘’Local government is considered as a Linch – Pin for the realization of a

grassroots democratic politics and rural transformation. The system of local governance

according to Abbas is:

Designed by the political leadership, dictated by the system of economic relations, to bring government nearer to the people and vice versa. It is also designed to guarantee grassroots democracy and representative government with a decentralized system of power/authority. Since the system of local governance is designed to achieve multi-dimensional objectives, it is usually regarded as ladder of development as well as a vehicle through which various services, for the benefits of the generality of the community, are supposed to be coordinated, and provided. (Abbas, 2010:219)

From the above therefore, it can be suggested that local governance is aimed at genuinely

meeting the demands of the local population and democratic principles. Local problems must be

dealt with by local initiative and solution if they have to be sustained. Hence, local people are the

prime concern in the initiations and implementation of local policies and strategies.

It is therefore impossible to achieve effective and efficient governance without the direct

participation of the local people who are the overseers and implementers of the local issues

concerning their basic living conditions. For example, if public order must be maintained, there

must be efficient communication within locality in order to maintain harmony and peaceful

existence and for any policy made to seep down to the local communities.

In a similar view, a portion of the 1976 guidelines for Local Government Reform had

offered a definition of the local government in Nigeria as that:

23

Government at local level exercised through representative council, established by law to exercise specific powers within defined areas. This power should give the council substantial control over local affairs. They should cover staff, institutional and financial powers to initiate and direct the provision of service. Furthermore, it should also determine and implement project so as to complement the activities of the state and federal government in their area: All these to council, active participation of the people and their traditional institution, that local initiative and response to local needs or condition are maximized (Nigeria, 1976).

In the light of foregoing grassroots or local governance requires detailed local knowledge

for efficient performance and in which success depends on community responsiveness and

participation.

2.6 Local Government in Nigeria

The evolution and role of local government vary in different social settings. The variation

is with respect to the nature of state power and role within the economy. However, in all

situations, all over the world, local government has been subsumed into the general motion of the

state machine. The local government therefore function in accordance with the direction of the

state expressed policy and ideology.

As observed elsewhere, “local government emerged organically within the simultaneous

emergence of the state and other agencies/ apparatuses for the realization of certain goals or

objectives, local government is invariably conceptualized and designed to operate as a political

agency where by certain inputs and outputs are realized ’’ (Abbas, 2010:259).

Local government has existed in Nigeria since 1954 when the native Authority Law came

into operation. There were several reforms promulgated by the colonial and post-colonial state

rulers. When the military appeared on the political scene in 1966, it was one of its programs to

reform the system of local government. These efforts, like other subsequently reforms, were said

24

to be an attempt to find an avenue of machinery of maintaining constant contact with the people,

providing the necessary goods and services and maintaining law and order because the previous

reforms had failed bring about the desired results.

The nature, pattern, structure and functionality of the government at the local level

generally impaired the pursuit of development or empowerment. Since 1968, according to Abbas

(2010): “Local government system in Nigeria have continued to be reformed in order to, among

other things bring about the desired objectives in enhancing the provision of services to the

people and enabling the people participating directly in the administration of their respective

areas’’ (Abbas, 2010:214).

The native authority system was abolished and renamed local authority. Among others,

the distinction between chief and council were equally abolished and all chiefs were to comply

with the decisions of the local authority councils even though they retain their traditional

authority. Also, the 1999 Local Government reform in Nigeria was perceived, initiated,

formulated and implemented against the background of the limitations or problems of the local

government in the whole country with a view to providing some solutions and uniformity.

However, the current situation in the local government is characteristically chaotic as the

envisaged primary activities to be performed by them have almost melted away, thus leaving

majority of the people completely disillusioned. Paradoxically, a lot of material resources exist in

the local government but are not channelled for the benefit of the local communities’’ (Abbas,

2010:218).

In the same vein, Usman (2005) describes the nature of local government in the present

democratic dispensation in the following way:

The system of local Government in the country is constantly being jeopardized for its inability and incapacity

25

to coordinate and provide the necessary services to the people. Since the system of local Government has been transformed into an instrument of controlling and extracting resources from the local communities rather than serving and meeting their basic needs it therefore possess serious threats to the existence and sustenance of democratic practices (Usman, 2005:17)

In addition, Local Government in Nigeria have no perceptual succession notwithstanding

the legal or constitutional provision. Also, any activity to be carried out by the Local

Government has to be approved for them no matter how urgent it may be. This control

mechanism is designed to prevent any occurrence of the rivalries that may emerge between the

Local and State Government in providing services to the people. ‘’Local Government in Nigeria

therefore, have to operate within the worked out law and practice as well as the procedure

inherent in the laws and other accompanying circulars and rulers being establishing the state’’

(Abbas, 2010: 204).

2.7 Utilization

Since there is revenue coming to the Local Government, there must be expenditure on

which these revenues would be expended. Oke (2004) considered Local Government

expenditure under two major headings: recurrent expenditure and capital expenditures. He

added further that the expenditure of the local government can be considered from the point of

its function be it the function in the exclusive list or the function in the concurrent legislative

list.

Oke (2004) further noted that the recurrent expenditure of the local government are

money spent on:

26

i. Salaries and allowance of its workers; it is the duty of Local Government to pay the

salaries and allowances of its workers both administrative and political appointees.

ii. Each department in the Local Government is given imprest for its day to day running i.e.

administration and general, treasury, education, medical and health, town planning and

estate development.

Oke (2004),further states that under capital utilization of Local Government revenues, the

Local Government spends money on the execution of new projects for the development of the

Local Government Areas. Examples of such projects includes building of new primary schools,

maternities and health centres, new feeder roads, culverts, boreholes and wells, new markets and

motor parks. Etc. Capital expenditure is aimed at bringing – term development and therefore

covers different sectors of the local economy. The sector of the local economy includes the

economic sector, social service sector, area development sector and administrative sector.

Economic Sector: Development in economic sector covers areas such as agriculture and rural

development, livestock, forestry, fisheries, manufacturing and craft, rural electrification,

commerce, finance and cooperative and transportation.

Social Sector: Within the social sector, development mostly cut across areas such as education,

housing health, information social development such as sport and culture and dire services.

Area Development Sector: Capital expenditure channelled towards area development are

carried out in the provision of water resources and water supply environment sewage and

drainage, town and country planning and community development.

Administrative Sector: General administrative (office building) staff housing, workshops, all

over expenditure within administrative sector.

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2.8 Purpose and Objective of Revenue Generation (Tax) and Utilization

I. The raison d’ etre of Local Government is to collect its revenue efficiently and use that

revenue to provide infrastructure development for its tax payers. According to Abubakar

(1999), the purpose of revenue (Tax) collection is to raise money to finance government

expenditure; for instance, in social welfare, security, building of destitute homes and

payment of Local Government workers.

Internally generated revenue (Tax) helps to supplement federal allocation and assistance

from other inter- government sources which enhance and also promote development if utilized

through good democratic governance thereby promoting accountability. According to Allen and

Urwin (1972), revenue (taxes) are generated by government in order to achieve the following

objectives:

i. Financing Government expenditure

ii. Meeting the demand of the people within that area or country.

iii. Bringing development in the country, state and local; government areas.

iv. Providing qualitative education to the society

v. Providing good health care services for their people

vi. Proving among other social amenities to the people.

It should be noted that revenue generation (Tax) runs hand in hand with utilization of

these revenue (Tax) Local Government therefore generates revenue in order to improve the lives

of the people within its locality.

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2.9 Problems of Utilization of Revenue (Tax) in Local Government

Local Government enjoyed improved revenue from 1976 till date. This was achieved

through increase accruing to Local Government and fund generated through tax as an internal

source of revenue. Despite this, Local Government still suffers some problems in its revenue

(Tax) utilization.

Olawale (2002) posited that one of the problems of revenue (Tax in focus) utilization is

corruption. There exist high level of corruption in the Local Government system. The

internally generated revenue (Tax in focus) of the Local Government is kept as top secret. The

leadership in most of the local Government is corrupt. The revenue (Tax collected) is there for

them to carry to early out their functions but because corruption has become something very

common to them, they do otherwise. In some cases, the duty of the leaderships is to share their

monthly allocation and owed their staff salary; it is unfortunate to observe that several Local

Governments were dissolved between 1978 and 1979 in more than half of the nineteen states of

the federation on the ground of official corruption.

Achikanu (2002) stated that 99% of the people at the grassroots level are farming as their

major corruption, being the only means in which they earn a living, but local government has

failed to construct good roads, provide farm inputs, improved seeds and conduct seminars

through extension workers etc. to improve their productivity as a result of corruption.

Another problem that affects utilization of revenue in Local Government is the problem of

leadership (Okeke, 2001). Today in Nigeria, leadership is not based on merit. By that we find out

that many unqualified people find themselves in leadership position without qualities of a leader.

These people have no clear cut agenda for the local people. Rather, they initiate ghost project and

siphon money into private bank accounts. Leadership according to Nwatu (2000) is the ability

29

of one to exert power or authority on the followers, being that subordinate would not willingly

go about their tasks without being directed or coerced to do so. He also stated that there are

diverse styles through which a leader together with his subordinate could achieve the goals of

organization.

Odofia (2009) in his report of unsuccessful progress in the Local Government, stated that

the reason why most of the Local Governments are not successful is as a result of their leaders as

well as subordinate working under them. He clearly stated that when the head is bad, it

contaminates the entire body and because the leaders are not portraying good example for the

followers, they used the finance, time, resources of the Local Government to perform their

private businesses and activities at the detriment of the populace. These leaders does not care as

he is only concern with how to embezzle and bribe all those who are involved. Bad leadership

has ruined the Local Government sector as most of the Local Government are sorry sights to be

held with dilapidated areas.

Another problem or revenue (tax) utilization in Local Government is lack of skilled

manpower. Most of the revenue officials like market managers, valuation officers and a host of

others lack professional training. The finance department of most Local Government is not

adequately staffed with well qualified and experienced financial managers, accountants, auditors

and property valuation officers who would apply skills and initiative to develop plans and

strategies which would enable them harness and exploit fully and effectively the revenue. The

problems derive from two causes namely:

i. Inadequate skilled personnel at the middle and senior level, especially in the accounting and

other professional sections.

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ii. Desire for self – actualization or self-esteem outside official earning which are usually realized

through corrupt means in public office. It is now the latest in vogue occupants of a particular

political positions to feel that a Local Government chairman, for instance, should dress in a

certain way or ride a certain car e.t.c. without addressing the reality of what the office can

guarantee Vis –a Vis the monthly remuneration. It must be stressed, however, that shortage

of unskilled personnel as well as trained ones itself qualifies as a basic problem of Local

Government towards efficient and effective utilization of its revenue and performance of its

roles.

Another major problem of effective utilization of revenue at the local Government level

is the inadequate information. These responsible do not always possess adequate knowledge of

the total environment in which their Local Government operates. This can only be achieved

through adequate and accurate information by treasury department as well as the auditor both

internal and auditor general. According to the financial memorandum, section 6 which states that

the treasurer of the Local Government is responsible for informing the Local Government

chairman about its financial position informing the auditors general about illegal and irregular

payment made by any officers as well as the chairman who is the head and has the final say in

financial matters.

All the above explanations are the causes of the problems facing utilization of revenue

(tax in focus) at the grassroots level.

2.10 Tax / Tax Collection

According to Abubakar (1991) as quoted in Nigeria (2013), ‘’finance is the most

needed resources’’ to make organizations like government establishment effective. The modern

structure of tax system in Local Government is fashioned in such a way to enhance effective

31

tax administration. This is uniformly structured and enshrined in the 1963 constitution by

clearly specifying areas of jurisdiction guided by income tax management Act (ITMA) (1961)

and the amendments there to Ayua, (1984).

The Federal structure in Nigeria, constraints local Government’s ability to mobilize and

use revenue to meet their obligation in a sustainable way. Local Government system as the

third tier of government deserves adequate finances to enables it cope with numerous

development actives within its jurisdiction. Adedeji (1970) in Ndan (2013).

Local Government financial structure fall within the system of fiscal federalism or what

is often defined as ‘’Inter government fiscal relationship’’ under such arrangement, there are

five (5) district sources of revenue for Local Government. These are financial transfer; Local

tax which include; community tax or poll; tax or rate, users fees and charge and loans.

According to Jumare (2006) as quoted in Ndan (2003); the importance of sound and

effective tax administration and finances of the local Government cannot be overstressed. He

noted that where there is proper financial management it can usually facilitate implementation

and might provide a stimulus for policy implementation.

According to Meyer (1956) and Olatobosun (1982) as quoted in Ndan (2013), finance

is the life wire to Local Government and its autonomy. They argue as far as Local Government

have to live on income derived from the central government, the future of local government

does not seem bright’’. This is why even the 1976 Dasuki Local Government reforms

recognized the fact that, if financial resources are required.

From the foregoing, it is clear that improved financial capacity in a local government

offers the potential for numerous growth opportunities. Employees benefits from the growth

though promotion and increased earnings citizens benefits form expanded infrastructure and

32

services and dividend of democracy. Authorities and management benefits though ability to

fulfil political promises and personal fulfilment potential. Society also benefits through the new

jobs created.

According to Orewa (1991) as quoted in Ndan (2013), one of the main reasons why

local government exist is to collect various forms of revenue (tax) from its citizens and these

are used to provide social service in an efficient way (Government).

Tax is the most important sources of revenue for modern government, typically

accounting for about 90% or more. The remainders of government revenue come from other

sources which include borrowing users, charge, fees, rates, e.t.c. countries differ considerably

in the amount of taxes they collect.

Local government revenue source can be generally grouped into tax and non-tax

revenue. Tax of local government also falls under the system of inter-government fiscal

relationship. Two factor have been considered in allocating tax power amongst the component

level of government in any federal system. These are:

a) Administration efficiency

b) Fiscal independent

The efficient and fiscal independent; this criterion demands that a tax can be assigned to that

level of government that will administer it efficient at minimum cost, while fiscal independent

require each level of government shout as far as possible raise adequate resources from the

revenue sources assignment to it, to meet it needs and responsibilities. In effect, the allocation of

tax power should take into consideration the respective assignment of function among the federal

units (Abubakar 2000).

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Local government recurrent revenue, according to the financial memorandum (FM) is divided

primary into three (3) main categories meet the main categories.

a. General Revenue: These include all revenue to meet the net cost of all services operated by

local government. General review is mainly from taxes and rates local license, fees, rents, and

the government general allocation .i.e. Head. 1001, 1002, 1003, 1007, 1008 and 1009.

b. Revenue Related to Specific Services: These includes all revenue directly arising from the

operation of a particular service and which would cease if their services is not rendered. Head

1005 and Head 1006

c. Commercial Service: These include all revenue arising from the operation of commercial

services rendered by the local government. Head 1004

Abubakar (1999) noted that for each of the group of source outlined above, there exist

specific arrangements for revenue allocation. Some revenue like the bulk of those in Heads 1001

– 1003 e.g. Community and cattle tax are collected on an annual basis while others like revenue

from commercial undertaking, motor parks and markets fee are collected on a daily basis. He

added that the amount of money collected from any given source will depend on addition to a

strict adherence to the requirement of the financial memorandum (FM) relating to revenue

collection, the following factors are

a) The efficiency of the collection machinery

b) The total amount of revenue effort exerted by the revenue divisions

c) Prevailing levels and structures of rates, licenses and fees

d) The mode of collection itself

e) The effective level of corruption

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According to Diakwa (1990) local tax is a kind of levy imposed across the borders by a

government authority in every eligible citizen. It is a form of direct taxation paid at a flat rate

irrespective of whether or not tax payers enjoy some kind of services provided by the

government. He also observed that synonyms like community tax, head tax, cattle tax and

general tax are used as substitute for local tax. He also remarks that local tax has a pejorative

connotation because, in its strict sense as propagated by Lord Fredrick Lugards, it refers to a

mode of taxation imposed on a primitive community. The basic features of local tax are its

uniform application on members of a particular community having similar socio-economic

characteristics.

From the above, local government are highly encouraged to be independent through

developing various internal revenue sources so as to be able to meet their demands and

responsibilities for accountability ad good democratic governance

System Theory is adopted and utilized consideration its importance and relationship with

the research topic. This theory is important/useful is explaining the revenue of the public

organization, in which local government is one of them. In the subsection of this chapter, the

study has discussed the theory in details and it application to local government tax collection and

utilization in particular and is finance at large to enhance good and democratic governance.

2.11 Theoretical Framework

There are several theories that have the potentiality of delineating the topic

‘Accountability and Democratic Governance in Local Government: An Assessment of Tax

Collection and Utilization in Dutsin-Ma Local Government.’ Among these theories are the

Overlapping Authority Model propounded by Neil, S. Wright (1978). The theory states that local

government system needs a moderate amount of financial autonomy to be able to discharge its

35

responsibility effectively and efficiently which has the propensity of enhancing accountability

and democratic governance.

However, the System Theory is adopted for this research due to its suitability and

potentiality in clearly explaining the topic under study. Hence, the theory deployed as an

analytical tool in this research is the System Theory. System theory was made popular by Easton,

David (1957) and supported by other prominent scholars such as Isaak, C. Alan (1985), Osaghae,

E. (1988) among others. This theory enthroned the criterion of efficiency. These theorists also

see political life as a system of behaviour with established set of interaction for authoritative

allocation and utilization of values of society through an input and output matrix. In this sense,

therefore, tax collection and utilization could be seen as an output and responses of political

system to the demands, expectations and aspirations (input) of the citizens of Dutsin-Ma local

government which is accountability and democratic governance.

According to Aborishade and Marshal (1981), ‘’Finance is a thread that runs round the

cloth, if the thread is pulled wrongly one end, it will affect the design of the cloth and destroy its

beauty’’

The basic idea of system theory is that the whole is more than the sum of the parts, that

organization be seen as combination of sub-units or parts that are inter-related and play

complimentary role to the entire organization or system.

From the foregoing, it is clear that the system theory is important for it brought about the

development of the system analysis and design which encompasses problem definition, the

nature of the individual project and its boundaries, the objectives and benefits being sought,

investigation and recording of the way in which the existing system function and so on.

36

The use of the system theory will help in identifying strategies for improving revenue

generation or tax collection and utilization in Dutsin-ma Local Government Area. Using the

system theory will also facilitate the identification of other units or departments that are closely

related or inter-related with the treasury department so that they can be improved together. This

is because the local government is seen as a whole system to the extent that when a unit of it is

defective, the whole structure becomes defective.

According to Abubakar (1991) ‘’finance is the most needed resources’’ to make

organizations like government establishment effective.

The modern structures of tax system in local government are fashioned in such a way to

enhance effective tax administration for accountability and democratic governance. This is

uniformly structured and enshrined in the 1963 constitution by clearly specifying areas of

jurisdiction guided by Income Tax Management Act (ITMA) (1961) and the amendments there

to (Ayau, 1984).

Local government financial structures fall within the system of fiscal federalism or what

is often defined as ‘’Intergovernmental Fiscal Relationship.’’ Under such arrangement, there are

five (5) distinct sources of revenue for local government. These are financial transfers, local tax

which include; community tax or poll tax or rate, users’ fees or charges in order to promote good

governance.

Ayau (1984) added that the method or mode of collection of revenue is often a

crucial determinant of a number of lapses associated with revenue collection. Where the

collection is direct as in most of the local government revenue, the incidence of evasion is

usually quite high. Notwithstanding, sharp practices are usually easier under such arrangement.

He observed that the bulk of Local Government revenues are collected directly, hence the high

37

incidence of leakages is pronounced and so this theoretical framework seeks to proffer solution

on how tax would be collected and utilization effectively in order to enhance accountability and

democratic governance in Dutsin-Ma Local government.

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CHAPTER THREE

HISTORICAL OVERVIEW OF DUTSIN-MA LOCAL GOVERNMENT

3.1 Introduction

This chapter seeks to provide the historical background or rather the evolution of Dutsin-

Ma Local Government which is the case study of this research. It also attempts to the highlight

the objectives, the organisational structure, the functions of Dutsin-Ma Local Government and the

functions of the various departments in Dutsin-Ma Local Government.

3.2 Evolution or Historical Overview of Dutsin-Ma Local Government Area of Katsina

State.

Dutsin-Ma town was established around 1903 by a famous farmer and cattle rearer called

‘MA’ from whom the town derived its name, Dutsin-Ma, which literally means ‘Rock hill of MA.

The area is relatively rocky with stream tributaries and Fadama from angles. The town started to

flourish in 1925 when the then ‘Yan Dakan Katsina’, district head of Katsina, late Muhammad

Sada shifted the traditional seat of administration from Kurfi to Dutsin-Ma from 1925. The little

Dutsin-Ma became seat of Yan Dakan Katsina till today. Yandakawa have been the traditional

rulers of Dutsin-Ma from 19th century to date with Islamic mandate from Shehu Usman Danfodio.

The District Head of Dutsin-Ma is among the four senior District Head we have in the state, and

he is one of the four king maker as well as member of the emirate council.

Dutsin-Ma local government came into being in 1968 when the them Military Government

introduced fundamental changes such as the establishment of second tier institution at the state

level known as Administrative Area Council with a view to decentralize and bring the Local

Government closer to the people.

39

The Main Features of the Reform Were:

The abolishment of the term ‘Relative Authority Council’ with reference to the Local

Government Councils in the state (Kaduna and Katsina) by the then North Central State and

replacing it with the term ‘Local Authority Council’ Native Authority with effect from the date of

the reform was to be called ‘Local Authority’.

The Chief- in- Council structure of the native authority was abolished at all local authority

council, constituted as chief-in-Council were reconstituted as chief and Local Government

Councils. The implication of this would be that the emirs and chiefs who were all the chairmen of

their local authority council would no longer have veto power in the decision of the majorities of

the council in the state. During the reforms, Area Councils were created; Dutsin-Ma Area Council

was among the ten Area Councils created. Dutsin-Ma Area Council comprised of Katsina,

Ingawa, Musawa, Safana and Dutsin-Ma Districts with late Alhaji Usman Liman Durbin Katsina

as chairman with all the District Heads in the area as Exco offices and twenty seven elected and

nominated members, plus three other members to represent special interest. In 1976, the area

council was upgraded to the status of a Local Government Area. (LGA). As at then, the Local

Government comprised of Safana, Batsari and Dutsin-Ma Districts, with a population of 412,767

people in 1963.

Dutsin-Ma Local Government had a projected population of about 784,378 people in

1987. Presently, three other local government areas were carved out of the former Dutsin-Ma

Local Government Area. They include: Batsari, Safana and Kurfi. Now, the local government

consists of eight village areas namely: Karofi, Kuki, Bagagadi, Shema, Kutawa, Makera, Dabawa

and Dutsin-Ma, with a population of over three hundred thousand people.

40

Geographical Location

Dutsin-Ma local government is bounded to the west by Safana local government, to the

east by Charanchi local government, to the north by Kurfi local government, to the south by

Danmusa local government and to the south east by Mutazu local government areas respectively.

Climate

Dutsin-Ma Local Government has two main seasons which are the raining and dry seasons.

Rainfall lasts from May to October of every year. The maximum rainfall of the area as at

September, 1987 was 169mm while the annual maximum temperature as at December the same

year based on the reading from the Dutsin-Ma Water Works was about 185Oᶜ. Extreme heat is

experienced in the area during the month of April and May, heralding the arrival of raining

season. The harmattan season lasts from the middle of November to March every year.

Significant Achievements

Before the introduction of local government system in Nigeria, Dutsin-Ma was just a

District Head Quarter. In its status now as full-fledged Local Government proved to be a water

shed in the political and socio-economic development of the areas. The Local Government has

today exalted itself spectacularly in the areas of industry and commerce, social development,

education, health care delivery, agriculture and community development. It is on record that as of

December, 1988, the local government council approved the award of contracts for over 400

development projects spread through the various constituencies of the local government, which is

a great achievement in the history of the local government. It has indeed made significant and

commendable achievements in areas like:

41

Education

The first elementary primary school was built in this area in 1929 and the first primary

institution was established in 1976, from then, the area rapidly achieved success in the academic

field. Presently, the area has seventy four primary schools with a population of 50,102 pupils.

Meanwhile, because of the directives given by the Federal Government, to all teaching staff, that

the minimum qualification of teaching in primary school is N.C.E, this local government has set

the ball rolling by supporting its teachers to obtain the required qualification. Presently, 90% are

NCE holders in the payroll of local authority and over one hundred have registered with distant

learning programme to obtain their degree. There are over ten senior secondary schools in the

area with a total population of over four thousand students. The area also has one university,

which is Federal University, a Remedial Centre for Umar Musa Yar’adua University which is a

state university. There is also a state college of education known as Isah Kaita College of

Education.

Health

Prior to the creation of the local government council in this country, Dutsin-Ma depended

on the General Hospital in Katsina for treating health cases. A dispensary was built in the early

50s but could not cater for the teaming population of the area. Thanks to the reforms, in almost

every village, Dutsin-Ma local government has provided a standard dispensary with personnel.

Dutsin-Ma town has a standard General Hospital, Health Care Centres, maternity clinics and over

twenty four dispensaries. Dutsin-Ma local government spend millions of naira for its health

services including E.P.I programme and Guinea Worm Eradication.

42

Agriculture

The potential of this local government as an important agricultural area cannot be over-

emphasized. As a predominantly agricultural area, the local government was not left behind in the

provision of agricultural service facilities. Dutsin-Ma is a zonal head quarter of Katsina

Agricultural and Rural Development Authority. (KTARDA) Zone III. The Federal Government

has built Zobe Dam for the area to boost water supply and agricultural activities in the area.

Irrigation has become the second business of many people in the area. The Local Government has

seriously committed itself to the provision of agricultural facilities, especially that of irrigation.

Animal husbandry is also receiving good attention from the local government through its fire

veterinary clinic.

Infrastructure

Dutsin-Ma has a road network with very little problem. The Dutsin-Ma Katsina

road has been rehabilitated. With regard to the water supply, one can rightly say that

Dutsin-Ma has uninterrupted supply from the Dutsin-Ma water supply from the minor

Dam. The Federal Government is also undertaking a gigantic water project of water

supply from Zobe Dam to Katsina. On the other hand, electricity at Dutsin-Ma is

connected to the national grid and the supply is quite encouraging.

Mineral Resources and Industrial Potentialities

Dutsin-Ma Local Government is blessed with mineral resources such as kaolin which is

being used in paper industry, ceramic production and a filter in rubber, paints and plastics. There

is also a silk-sand which can be used in filtering water, with regard to the industries in the area;

Dutsin-Ma is regarded as the home of first plastic industry in the state that is famous. SHEMA

43

PLASTIC INDUSTRY NIGERIA LTD. Similarly, due to the agricultural potentialities, agro-

based industries could be successfully set up in the area.

Social Development

The Local Government has been making concerted efforts towards transferring Dutsin-Ma

into a modern metropolis, as street lights have been erected in Dutsin-Ma town and some major

villages like Karofi, Bangagade to mention a few. The council has awarded contracts for the

construction of television viewing centres, some of which have been completed and equipped.

The works department has seriously embarked on the rehabilitation and conversions of about 78

numbers of 260 kilometres dry seasons to all season roads spread throughout the local

government.

Occupation

The major occupation of the people of the area is farming. Irrigation is also highly

practiced in the area due to the existence of Zobe Dam which supplies water for the purpose.

Fishing activities also take place which provides fish, a source of protein and raise the level of the

income of the people. Poultry is another occupation of the people, especially those living around

Kadangaru area. They specialize in making pots of different size and shapes and ‘TULUNA’

which is used for preserving water, a kind of local refrigerator. This occupation provides them

with income and job opportunities, thereby, reducing the rate of unemployment.

Another occupation is blacksmithing. Blacksmithing is found almost everywhere around

the local government area. They make traditional farming tools such as: hoes, bull-drawn-

ploughs, knaves and other things. There are also mechanical works and services which take place

especially at the headquarters. The mechanical work includes: motor mechanics, welding, motor

cycle mechanics, wood works etc. Other commercial trading and services such as commercial

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business and buying of other commodities such as food stuffs, clothing materials, clothes,

cosmetics and patent medicine shop managers.

3.3 Objectives of Dutsin-Ma Local Government

The objectives of Dutsin-Ma Local Government could be viewed along the framework of

the reasons for the creation of local government which is as follows:

1. To mobilise local resources, human, capital and material resources towards development

of the local community. The local government mobilises the people to work together and

to participate in the development of their local communities as well as the local

government at large.

2. To provide services and development activities in response to local issues and initiatives.

If for instance government is centralized, it cannot meet the needs and aspirations of the

people efficiently. Local government is the government at the grass root, for that; it is in

the better place or position to know the needs of people of their respective areas.

3. To involve the people or the populace in the management of their local affairs especially

at the local level. Election is taken as criteria for local participation. Because people elect

their representatives, it means that they are participating in their local government affairs

through the representatives.

4. To provide a two way channel of communication between local communities and

government at all levels (higher level) i.e. state and federal government.

However, it is noteworthy that in spite of variations which may exist and determine that

system of local governments answer, some of these factors may be common to most systems. As

a corporate body, Dutsin-Ma Local Government has the authority to engage itself into any

commerce or industry which includes contractual engagements. It can delegate some of its

45

functions or duties to any subordinate authority or committee or to anything that is reasonable

incidental towards the development of their function.

3.4 Functions of Dutsin-Ma Local Government

According to the constitution of the Federal Republic of Nigeria, (1989 and 1999) in the

fourth schedule – part 1- Section 7 of both constitutions, the main functions (mandatory) of a

local government council are as follows:

a. Formulation of economic planning and development schemes for the local government

area.

b. Collection of rates, radio and television licenses.

c. Establishment and maintenance of cemeteries, burial grounds and homes for destitute

or orphans.

d. Licensing of bicycles, trucks (and other mechanically propelled trucks), Canoes, wheel

barrows and carts.

e. Establishment, maintenance and regulation of slaughter houses, slaughter slabs,

markets, motor parks and public conveniences.

f. Construction and maintenance of roads, streets, street lightning, drains, parks, garden

open spaces, or such public facilities as may be prescribed from time to time by the house

of assembly of a state.

g. Naming of roads and streets and numbering of houses.

h. Provision and maintenance of public conveniences, swage and refuse disposal.

i. Registration of all birth, death and marriages.

j. Assessment of privately owned houses of tenement for the purpose of levying such rates

as may be prescribed by the house of assembly of a state.

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k. Control and regulation of:

i. Outdoor advertising and hoarding.

ii. Movement and keeping of pets of all description

iii. Shops and kiosk.

iv. Restaurant, bakeries and other places for sale of food to the public.

v. Laundries.

l. Licensing and regulation of sale liquor.

Other functions of the local government (concurrent functions) include participation of

local government with other government especially states as respect to the following matters:

a. The provision and maintenance of primary, adult and vocational education

b. The development of agriculture and natural resources, other than the exploitation of

minerals.

c. The provision and maintenance of health service.

d. And such other functions that may be conferred upon a local government by the House of

Assembly of the state

Looking at the mandatory functions, apart from the function of economic planning, all

other function items carry a financial implication with it, but even then, good roads encourage the

opening up rural areas and markets and hence the generation of a good revenue.

According to Dandariya (2008) “the key and major functional that could generate revenue

area rates are: T.V licenses, market and parks and property rating. In the rural areas, markets are

the dominant revenue, while for urban, property rating and market arks contribute the most. The

mandatory functions carry revenue implication with it, the concurrent functions emphasize

provisions of certain costly social services. There are services functions emphasized that do not

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generate revenue directly. They are rather investment in human capital. Except for agriculture

that produces food on the short run, all others produce results that may be more than short term.

A lot of income is invested into primary education and health care. It is because of such

expenditure implication that these functions are shared with other governments.

The point to be made about local government function is that the mandatory functions must

operate at the same rate with the concurrent ones in other to maintain equilibrium between funds

available to local government and provision of services.

The Functions of Local Government are hereby classified under three major headings:

A. Participatory functions

B. Supply and maintenance functions

C. Control functions.

A. Participatory Functions: local government are allowed to participate in areas of primary

education. They should also participate in health programme initiated by the Federal

Government, development proposals; agricultural programmes that are initiated by the

Federal Government such as distribution of fertilizer, herbicide and farm implements.

B. Control Functions: the local government are charged with the responsibilities of naming

roads, streets, registration of birth, death and marriages’ disposal of refuse; regulation of

outdoor advertisements such as posters and bill boards; numbering of houses; regulation

of the establishment of shops and kiosks; restaurants and other public food centres;

regulation of all kinds of pets(cats, dogs etc. ) ; regulation of tenements.

C. Supply and Maintenance Function: the Local Government have duty of establishment and

maintaining health centres like the primary health centres; establishment and maintenance

of markets and public conveniences like toilets, burial grounds; establishment and

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maintenance of motor parks, destitute homes, slaughter and slab houses, street, drain like

gutters, roads and any other open space.

3.5 Function of the Various Departments in Dutsin-Ma Local Government

Dutsin-Ma Local Government has departments for effective and efficient co-ordination of

their activities in order to achieve their goals. The departments together with their specialized

functions are outlined below:

1. Personnel Management Department: this department is in charge of the general

administration of the Local Government. It is also saddled with the task of staff matters

(personnel functions) such as recruitment, placements, staffing, discipline, promotion,

training and development, wages and salaries administration and posting of staff. It is in

words it is the duty of personnel department to provide staff accommodation, offices and

office equipment, office stationeries/working materials as well as staff welfare (incentive).

2. Finance Department: this department is headed by the Local Government Treasurer

(LGT). The department is charged with all finances of the local government, among

which are revenue generation and accounting, expenditure purchasing and supplies,

budgeting/planning and statistics, record keeping of all accounting activities of the local

government. The department is also held responsible for the construction of market stalls,

motor parks, etc. And the local government treasurer is one of the signatories of the local

government.

3. Agricultural Department: this department is responsible for all agricultural inputs and

facilities such as tractors, cow ploughing, fertilizers, chemicals and all other farm facilities

as may be required by local farmers. Construction of slaughter slabs, women centres,

fertilizer stores and grain stores is the responsibility of the department.

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4. Education and Social Development Department (ESD): the department is responsible

for all social activities, public enlightment, public relation and community development

activities, youth development and supports, adult and vocational education etc. However,

the primary education of the local government, which is under the state primary education

board, is headed by education secretary. The supervision of primary educational activities

is also under him.

5. Water, Sanitation and Environmental Department (WSED): this department is

charged with the responsibility of exploring the various water sources such as the Zobe

Dam and the Minor Dam to ensure constant water supply to Dutsin-Ma residents. Also,

the department is charged with the responsibility of ensuring that Dutsin-Ma environment

is sanitized.

If local government comes to construct class rooms, adult education classes, television

centres and etc. is the duty of the department of education and social development of the local

government.

6. Primary Health Care Department: the department takes charge of primary health care

of the local government such as cleanliness of the environment; immunization of children;

provision of drugs and other health facilities for the benefit of the resident of the local

government; construction of clinics. Provision of health equipment including the posting

and supervision of health personnel is also the responsibility of this department.

7. Works Department: the department is headed by a professional person who is learned in

the field of engineering. The department is responsible for all works carried out by the local

government such works like construction of roads, rehabilitation, construction of houses, culverts,

drainages, boreholes, concurrent wells and general maintenance of all structures of buildings of

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the local government. It is also the responsibility of the department to issue certificate of

occupancy and matters relating to acquisition of lands, and general supervision of all contract

awarded by the local government.

Therefore, every department in Dutsin-Ma Local Government has specific functions to

perform towards the development of the local government. And these functions cannot be

exercised in the office only, but officers in the department must go into the local government

areas to find out what and how the development activities needed could be carried out efficiently.

A general function or responsibility of the department is budget preparation. General function or

responsibility of the department is budget preparation for recurrent and capital expenditure for

service delivery. In this junction, the councillors representing their communities (wards) are also

helping in identifying the basic needs of their people and forward it to the council for budget

which is prepared by this department of the local government.

Every department of Dutsin-Ma Local Government has an official designated as head of

the department (HOD) through which operation of the local government are exercised under their

supervision. Each head of department is subjected to the general political direction of a

supervisory councillor in matters of policy formation and in matters relating to the employers and

internal control of the secretary to the local government and the director of personnel

management of the local government.

3.6 Organizational Structure of Dutsin-Ma Local Government

Local government has come to have similar structures since the 1976 local government

reforms. This is because the reform emphasized uniformity and standardization. The 1976

structure which endured up to early 1991 with (little modification) can be divided into two. Viz:

the political and administrative structures. At the top is the political structure consisting of the

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local government council and chairman followed by the supervisory councillors and committees

then the office of the secretary to the local government and the various and the various

departments operated with units or sections.

In 1991 however, with the operation of the presidential system in local government, with

its attendant principle of separation of powers, there was a plurality in the political structure and

the office of the secretary become political. So there was the executive council, the legislative

council, office of the chairman, office of the secretary, departments, (With the personnel

department exalted among the rest because of additional responsibilities.) however, the practical

structure of the Dutsin-Ma Local Government is as follows:

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POLITICAL AND ADMINISTRATIVE STRUCTURE OF DUTSIN-MA LOCAL GOVERNMENT

Source: Dutsin-Ma Local Government Organisational Chart, 2014.

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Chairman

Secretary to the Local Government

Vice-Chairman Legal Officer

Director of Personnel

Supervisory Councillor of Health

Supervisory Councillor of agriculture

Supervisory councillor of works

Supervisory Councillor of E.S.D

Local Govt Treasurer

Head of E & SD Department

Head of Admin.

Head of Health Department

Head of Agric. Department

Head of Works Department

Other heads of Units






Other Staff Other Staff Other Staff Other StaffOther Staff Other Staff

CHAPTER FOURACCOUNTABLILTY AND DEMOCRATIC GOVERNANCE IN LOCAL

GOVERNMENT: AN ASSESSMENT OF TAX COLLECTION AND UTILIZATION IN DUTSIN MA LOCAL GVERNMENT AREA OF KATSINA STATE.

4.1 Introduction

This chapter presents and analyses the data from primary source in the Proposition already

stated in chapter one. Fifty (50) questionnaires were issued in three (3) categories, that is 20

questionnaires designed for residents of Dutsin-Ma local government, 20 questionnaires were

designed for government officials/functionaries and 10 questionnaires designed for tax

collectors/official. Out of the fifty (50) questionnaires distributed, thirty eight (38) were returned

while 12 were not. Fourteen (14) out of twenty (20) questionnaires distributed to the residents

were returned while 6 were not. Sixteen (16) out of twenty (20) questionnaires distributed to

government officials functionaries were returned while four (4) were not and eight (8) out of ten

(10) questionnaires distributed to tax collectors officials were returned while 2 were not.

Table 4.1: Questionnaire Distribution and Return Rate

Question Responses Frequency Distribution

Percentage (%)

Questionnaire Distribution and Return rate

Number of Questionnaire not returned

12 24

Number of Questionnaire returned

38 76

Total 50 100Source: Field Survey, (2015)

4.2 Data Presentation and Analysis for Residents of Dutsin-Ma Local Government

To start with the issue contained in the personal data of the questionnaires, it is important

to state that the male/female respondents are 14 respectively, the male respondents are 10 while

the female are 4. The age brackets of the respondents are 18-30 years are 6, 31 -40 years are 4,

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41-50 years are 3 and 51 and above is 1, while residents with university degree/Higher National

Diploma (HND) as their educational qualification are 6, those with Ordinary National Diploma

(OND)/National Certification of Education (NCE) are 5, professional qualification are 6, those

with GCE/SSCE are three (3) respectively.

From the data above, we can deduce that most of the respondents were male and that the

majority of them are degree/ Higher National Diploma (HND) holders. Also, it is obvious that

most of the questions were responded to, mostly by degree/ Higher National Diploma (HND)

holders that fall between 18-30 who are learned and civilized.

Table 4.2: Age Distribution of Respondents

Question Responses Frequency distribution Percentage %18-30 6 42.9%

Age 31 – 40 4 28.6%41-50 3 21.4%51 and above 1 7.1%

Total 14 100%Source: Field Survey,( 2015)

Table 4.2 above shows that 92.9% of the respondents are between the ages of 18-50 years

while only 7.1% of the respondents are between 51 years and above. This means that Dutsin-Ma

local government is old enough to recognise and appreciate the issue raised by the research.

Table 4.3: Sex Distribution of the Respondents

Question Responses Frequency distribution Percentage %Sex Male 10 71.4%

Female 4 28.6%Total 14 100%Source: Field Survey, (2015)

Table 4.3 above shows that the male among the respondents constitutes the majority with

71.4% and only 28.6% are female among the respondents. This means that males participate in

activity than females in Dutsin-Ma local government.

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Table4.4: Educational Qualification

Question Responses Frequency distribution Percentage %Degrees /HND 6 42.9%OND/NCE 5 35.7%

Education Professional Qualification 0 0%GCE/SSCE 3 21.4%Others 0 21.4%

Total 14 100% Source: Field Survey,( 2015)

Table 4.4 above indicates that 42.9% of the respondents have university degree/ Higher

National Diploma (HND), none possess any professional qualification, 35.7% of the respondents

have Ordinary National Diploma/ (OND) National Certificate of Education (NCE), qualification

and 21.4% of the respondents have GCE/SSCE. This means that Dutsin-Ma residents are

educated enough to make informed decisions on matters of accountability and democratic

governance in the local government area.

Table 4.5: Occupation of the Respondents

Question Responses Frequency distribution Percentage %Civil servant 6 42.9%

Occupation Teaching 3 21.4%Business 5 35.7%

Total 14 100%Source: Field Survey, (2015)

Table 4.5 above shows that the majority of the respondents who are civil servants are

42.9% and 21.4% are teachers while 35.7% are business men/women. This means that two major

occupations that dominate the activities of Dutsin-Ma local government are employment in civil

service and business and so if tax collected is utilized properly, it will encourage accountability

and democratic governance in Dutsin-Ma local government area.

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Table 4.6: Can the system of Governance in Dutsin-Ma Local Government be said to be Democratic?

Question Responses Frequency distribution Percentage%Yes 10 71.45%

System of Governance No 4 28.6%Total 14 100% Source: Field Survey, ( 2015)

Table 4.6 above shows that the system of governance in Dutsin-Ma local government is

democratic because the chairman and councillors were elected and not selected or appointed.

Table 4.7: Result showing if Dutsin-Ma Local Government is accountable to the people

Question Responses Frequency distribution Percentage %Is Dutsin-Ma local government accountable to the people?

Yes 5 35.7%

No 9 64.3%Total 14 100%

Source: Field Survey, (2015)

Table 4.7 above shows that Dutsin-Ma Local Government is not accountable to the

people that brought them into power. This means that the residents are not aware of the activities

of the Local Government and are not also aware of the finances of the Local Government and

how they are utilised. Therefore, democratic governance is hampered.

Table 4.8: Result showing if Dutsin-Ma Resident are you really Feeling the Impact of Tax Collected by the Government

Question Responses Frequency distribution Percentage %Are you feeling the impact of tax collected?

Yes 2 14.3%

No 9 64.3%No idea 3 21.4%


Table 4.8 above shows that 14.3% of the residents are feeling the impact while 64 .3of the

residents are not. 21.4% of the residents have no idea. Therefore, the majority that is 64.30% of

the residents are not feeling the impact of tax collected by the government. This, no doubt, may

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discourage the residence from performing their civil responsibility thereby having great effect on

accountability and democratic governance in Dutsin-Ma local government.

Table 4.9: Result showing if the residents Feel Confident Paying Tax to the Local Government

Question Responses Frequency distribution Percentage %Do you feel confident? Yes 2 14.3%

No 12 85.7%Total 14 100%


Table 4.9 above shows that 14.3% of the respondents indicate that they feel confident

remitting their tax while 85.7% majority of the respondents’ opinion indicated that they do not

feel confident paying their tax. Therefore lack of confidence in remitting tax to the local

government hinders accountability and democratic governance in Dutsin-Ma local government.

Table 4.10: If yes, in what way? If no, why?

Question Responses Frequency distribution Percentage %

If yes, in what way? If no, why?

Yes 2 14.3%

No 12 85.7%Total 14 100%Source: Field Survey, (2015)

From the data gathered from the respondents, 14.3% feel confident while 85.7% while is

the majority do not feel confidents in remitting their tax and so accountable, good and

democratic government cannot be achieved as no government can perform effectively without

internally generated revenue (tax

4.3 The Impediments to Accountable and Democratic Governance in Dutsin-Ma Local Government

From the opinion of the respondents, bribery and corruption, nepotism, favouritism, poor

Governance and bad leadership, lack of discipline and political will/interest and unqualified and

inappropriate official and non-challant attitude of the local Government’s management/staff are

59

the impediments to accountable and democratic governance in Dutsin-ma Local Government.

But corruption and bad Governance and poor leadership were the major factors identified by the

respondents.

Table 4.11: Result showing if the Local Government can Enhance Development through Effective Tax Collection and Utilization

Question Responses Frequency distribution Percentage%Do you think? Yes 13 92.9%


Table 4.11: In the above table 7.1% of the respondents do not agreed that the local

Government can enhance development through effective tax collection and utilization. While

92.9% of the respondents which are the majority agreed. Therefore the above analysis shows that

if tax is collected effectively and utilised without misappropriation, the Dutsin-Ma Local

Government will witness meaningful development.

Table 4.12: Result showing if Tax Collectors are Neutral in their Collection


Do you think? No 11 78.6%Total 14 100%Source: Field Survey, (2015)

Table 4.12 above table shows that 21.4% accepted that the tax collectors are neutral while the

78.6% of the respondents who are the majority disagreed. Therefore for effectives tax collection

system to be enhanced and improved , tax collectors should not be sentimental, bias and corrupt

they should be disciplined and exhibit professionalism .

4.4 What, in your own Opinion, are the Factors that Hinder Effective Tax Utilization in Dutsin-Ma Local Government?

From the opinion of the respondents, bribery and corruption, bad governance and poor

leadership and lack of political will, tax evasion and lack of effective tax structure, under

60

declaration of tax collected and selfish interest and indiscipline are the factors that hinder

effective tax collection and utilization in Dutsin-Ma Local Government. But bribery and

corruption and poor leadership and Governance and lack of political will featured the major

factors collated from the respondents. Therefore, an unprecedented progressive reform needs to

be implemented to address all these follies.

4.5 What are the Shortcomings of the Tax Collection System in Dutsin-Ma Local Government?

From the opinion of the respondents, immobility of tax collectors, corruption, poor

taxation system, lack of skilled manpower and qualified personnel, lack of commitment by both

residents and officials lack of transparency are the shortcoming of tax collection system in

Dutsin-Ma local government but poor taxation system and corruption were the major factors

raised by the respondents.

4.6 What advice do you have for the Local Government regarding how Tax Collection and Effective Utilization can Enhance Accountability and Democratic Governance?

From the opinion of the respondents, government should be accountable and transparent.

Government should also train and motivate staff with attractive salaries and packages.

Government should also embark on developmental project to better the lives of the citizenry,

while being faithful to its obligation and duties. Government should as well sensitize tax payers

and be fair to all citizens.

4.7Data Presentation and Analysis for Government Officials and Functionaries

Considering the issues contained in the personal data section of the questionnaires, it is

well to state that male and female respondents are sixteen (16). The male respondents are 10

while the female are 6. The age bracket of the respondents that are 18-30 are 3; 31 – 40 are 5; 41-

50 are 7 and 51 and above is one. Government officials with university degree/HND as their

61

educational qualification are 4, those with OND/NCE are 9, professional qualification and with

less than a year experience is 1, those who have 6-10 years of service are 4 while those who have

11 years and above of service are 6 and junior staff are nine 9 while the senior staff are 7.

From the above data, we can deduce that most of the respondents were male and that

majority of them are Ordinary National Diploma (OND)/ National Certificate of Education

(NCE) holders. Also, it is obvious that most of the questionnaires were responded to by Ordinary

National Diploma (OND)/ National Certificate of Education (NCE) holders that fall between

ages 41-50. Therefore, Dutsin-Ma Local Government Council or area is composed of learned

staff with Ordinary National Diploma (OND)/National Certificate of Education (NCE)

qualification than the staff with degree/ Higher National Diploma qualification.

Table 4.13: Age Distribution of Respondents

Question Responses Frequency distribution Percentage%18 – 30 3 18.75%31 – 40 5 31.25%

Age 41 – 50 7 43.75%51 and above 1 6.25%


Table 4.13 shows that 75% of the respondents are between the ages of 31- 50 years while only

18.75% of the respondents are between 18-30 years and 1% is above 50 years and above. This

means that the local government has able bodied and matured people working as staff of the

local government.

Table 4.14: Sex Distribution of the Respondents

Question Responses Frequency distribution Percentage%Sex Male 10 62.5%


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Table 4.14 above shows that males among the respondents constitute the majority with

62.5% while only 37.5% are female. Therefore, it can be said from the above table that men

participate more in Local Government administration and/or functions than women in Dutsin-Ma

local government.

Table 4.15: Educational Qualification of the Respondents

Question Responses Frequency distribution Percentage%Degree /HND 9 56.25%

OND/NCE 4 25%Education Professional Qualification 0 0%

GCE/SSCE 3 18.75%Others


Table 4.15: The data presented in table 14 above shows that 56.25% of the respondents

are degree/HND holders, 25% are NCE holders and 18.75% are SSCE and GCE holders. From

the above, it shows that the majority of the respondents are literate and have attained a certain

level of educational qualification. This means that the local government has qualified staff to

manage tax collection that will bring about accountability and democratic governance

Table 4.16: Length of Service of the Respondents

Question Responses Frequency distribution Percentage%Less than 1 year 1 6.25%

1-5 years 4 25%Length of service 5 – 10 years 4 25%

11 and above 7 43.75%Total 16 100%Source: Field Survey, (2015)

Table 4.16 shows that majority of the respondents have been working with the local

government for over 10 years. This category constitutes 43.75% while 6.25% are less than 1

year, 25% are between 1-5 years and 25% are between 6-10 years.

Table 4.17: Cadre of the Respondents

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Question Responses Frequency distribution Percentage%Cadre Junior 9 56.25%

Senior 7 43.75%Total 16 100Source: Field Survey, (2015)

Table 4.17 above shows that majority of the respondents, constituting 56.25%, are junior

staff while only 43.75% are senior staff in the local government. This means that Dutsin-Ma

Local Government has more junior than senior staff.

The following questions were administered to the management staff and other staff of

Dutsin-Ma Local government Council

Table 4.18: Result showing if Effective Tax Utilization has Anything to Do with Accountability and Democratic Governance in Dutsin-Ma Local Government

Question Responses Frequency distribution Percentage%Yes 16 100%

Do you think? No 0 0%No idea 0 0%


Table 4.18 above indicates that 100% of the respondents are of the believe that effective

tax utilization can enhance accountability and democratic governance.

Table 4.19: Result showing if Local Government Train Revenue Collectors Before Tax Collection Exercise

Question Responses Frequency distribution Percentage%Does the local government Yes 2 12.5%

No 14 87.5%Total 16 100%


Table 4.19 above indicates that 12.5% of the respondent agreed while majority with

87.5% of the respondent disagreed. This means that revenue collectors are not being trained

before tax collection exercise. Therefore effective tax collection will not be achieved.

Table 4.20: Result showing How Tax Contribute to the General Revenue of the Local Government

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Question Responses Frequency distribution Percentage%Excellent 3 18.75%

How well does? Good 7 43.75%Fair 3 18.75%Poor 3 18.75 %


Table 4.20 shows that majority of the respondents making up 43.75% responded ‘good’

while 18.75% responded ‘excellent’, 18.75% responded ‘fair’ and 18.75% responded ‘poor’.

This means that if the local government intensifies her effort towards sensitizing the residents

about tax, its contribution will become excellent.

Table 4.21: Result showing if the Local Government Realize it’s Estimated Tax Rate for a Year


Does the local Government No 13 81.25%Total 16 100%


Table 4.21 indicates that majority of the respondents (81.25%) disagreed while 18.75%

disagreed. This means that if the local government can work on the tax collection system in

Dutsin-Ma, then their estimated tax rate for a year can be realized.

Table 4.22: Result showing if the Numbers of Tax Collectors are enough to Collect Tax Due to the Local Government


Are the numbers No 14 87.5%Total 16 100%


Table 4.22 above table indicates that majority of the respondents constituting 87.5%

disagreed while 12.5% of the respondents agreed. This means that the numbers of tax collectors

are not enough as to enhance effective tax collection system.

In what Development Areas are the Taxes Collected in Dutsin-Ma Local Government Utilized?

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From the opinion and data gathered from the respondents, taxes collected in Dutsin-Ma

local government are utilized in the following areas (a) education i.e. building of schools and

awarding scholarship (b) health i.e. building of hospitals and dispensaries and buying of drugs

(c) building of markets and motor parks (d) provision of good water system (e) maintenance of

graveyards etc.

Table 4.23: Result showing if Tax Collection and Effective Utilization Enhance Development Project in Dutsin-Ma Local Government


Does tax collection No 0 0%Total 16 100%Source: Field Survey, (2015)

Table 4.23 above shows/indicates that 100% of the respondents are of the opinion that

tax collection and effective utilization enhances developmental project in Dutsin-Ma local

government.

4.8 Result showing if Effective Tax Utilization Enhance Accountability and Democratic Government in Dutsin-Ma Local Government

From the opinion and data collected from the respondents, effective tax utilization can

enhance accountability and democratic governance because:

1. It will bring the government closer to the people

2. It will enhance growth and development

3. It will make the people (residents) have confidence and trust in the government.

4. It will promote good governance

5. It will enhance and raise the living standard of the people.

4.9Result showing how Tax Collection and Utilization can be Improved in Dutsin-Ma Local Government to Enhance Accountability and Democratic Governance.

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From the data collected from the respondents, it was gathered that government should:

a. Train tax collectors and provide a robust salary package for them.

b. Should create an awareness programmes to sensate the people on the needs and

benefits of tax.

c. Set up a task force and similar committees to monitor the utilization of public funds.

d. Employ skilled and capable hands to manage the tax collection system.

e. Empower the audit and investigation department to reduce embezzlement, siphoning

and stealing of tax payers’ money.

4.10 Data Presentation and Analysis for Tax Collectors/ Officials

In this section, the male and female respondents are eight (8), with six (6) male

respondents and two (2) female respondents. The age bracket of the respondent are: 18-30 are 3,

31-40 are four (4), 41-50 is one (1) and 51 and above is 0, while tax collector and officials with

university degree/HND as their educational qualification is zero (0) those with GCE/SSCE who

are the majority are 8, with 100%.

There is no official with less than a year experience while in the category of staff who

have 1-5 years of experience in service only one (1) is found. Those who have 6-10 years of

experience in service are two (2); those who have 11 years and above experience in service are

five (5) and those who are junior staff are 8, while senior staff is zero (0).

From the above data, we can deduce that most of the respondents are male and that

majority of them are GCE/SSCE holders. Also, it is obvious that all the questions were

responded by GCE/SSCE who falls between 18-50 years, who are mostly SSCE holders.

67

Therefore, Dutsin-Ma Local government tax collectors and officials are SSCE/GCE holders and

are junior staff.

Table 4.24: Age Distribution of the Respondents

Question Responses Frequency distribution Percentage%18-30 3 37.5%

Age 31 40 4 50%41 – 50 1 12.5%

51 and above 0 0%Total 8 100%Source: Field Survey, (2015)

Table 4.24 above shows that 37.5% of the respondents are between 18-30 years, 50% of

the respondents are between 31-40 years, 12% of the respondents are between 41-50 years. This

means the local government is old enough to recognise and appreciate the issues raised by the

research.

Table 4.25: Gender Distribution of the Respondents

Question Responses Frequency distribution Percentage%Sex Male 6 75%

Female 2 25%Total 8 100%Source: Field Survey, (2015)

Table 4.25 above shows that male among the respondents constitutes the majority with

75% and only 25% are female among the respondents. This means that male staff form the

majority of staff collecting tax in Dutsin-Ma Local Government.

Table 4.26: Educational Qualification

Question Responses Frequency distribution Percentage%Degree/HND 0 0%

Education OND/NCE 0 0%Professional Qualification 0 0%

GCE/SSCE 8 100%

68


Table 4.26 above indicates that 100% of the staff are SSCE/GCE holders. These mean

that all the tax collectors and officials in Dutsin-Ma Local Government are junior staff with low

qualification.

Table 4.27: Years of Service of the Respondents

Question Responses Frequency distribution Percentage%Less Than 1 Years 0 0%

Years of service 1- 5 Years 1 12.5%6-10 Years 2 25%


Table 4.27 above shows that majority of the respondents are working with the local

government for over 10 years which constitute 62.5%. While 25% are between 6-10 years and

12.5% are between 1-5 years. This means that majority of the tax collectors and official are

experienced tax collectors.

Table 4.28: Cadre of the Respondents

Question Responses Frequency distribution Percentage%Cadre Junior 8 100%

Senior 0 0%Total 8 100%Source: Field Survey, (2015)

Table 4.28 above shows that 100% of the respondents are junior staff. This means that

Dutsin-Ma local government needs to employs senior staff in addition to other available staff to

enhance efficiency and effectiveness in the tax collection system.

The following questionnaires were administered to the staff (tax collectors and officials)

of the revenue unit and department of Dutsin-Ma local government.

69

Table 4.29: Result showing if Tax Collection and Utilization has anything to do with Democratic Governance in Dutsin-Ma Local Government

Question Responses Frequency distribution Percentage%Do you think? Yes 8 100%

No 0 0%No idea 0 0%


Table 4.29 above indicates that 100% of the respondents believe that tax collection and

utilization has a lot to do with democratic governance in Dutsin-Ma local Government.

Table 4.30: Result showing if Tax is collected from all Internal Sources Available to the Local Government

Question Responses Frequency distribution Percentage%Do you collect tax from all? Yes 1 12.5%

No 7 87.5%No Idea 0 0%


Table 4.30 above indicates that 87.5% of the respondents disagreed that all internal

source of revenue are collected while, 12.5% of the respondents agreed that all internal sources

of revenue are exploited. The analysis indicates that revenue is not collected from most sources.

Table 4.31: Result showing how regularly Taxes are collected

Question Responses Frequency distribution Percentage%Daily 0 0%

How regularly? Weekly 6 75%Monthly 2 25%Annually 0 0%


Table 4.31 above indicates that 75% of the respondents agreed that taxes are collected

weekly while 25% of the respondents said taxes are collected monthly. This means that most

taxes are collected weekly in Dutsin-Ma local government.

Table 4.32: Result showing if Dutsin-Ma Local Government has the Necessary Structure for Tax Collection

70



Table 4.32 above shows that 62.5 of the respondents disagreed and think that Dutsin-Ma

local government do not have necessary structure for tax collection while 37.5% of the

respondents agreed and think that Dutsin-Ma local government have necessary structure for tax

collection. This means that Dutsin-Ma local government does not have necessary structure for

tax collection. Therefore, the local government should put up modern and functional structures to

aid tax collection in Dutsin-Ma Local government.

4.11 Result showing the Factors Affecting Realization of Effective Tax Collection

From the data gathered from the respondents, the factors affecting the realization of

effective tax collections are as follows

a. Corruption and bribery

b. Lack of sensitization

c. Lack of mobility of collectors

d. Favouritism and Nepotism,

e. Lack of adequate personnel

The above factors indicate the rationale behind the realization of effective tax collection

in Dutsin-Ma local government.

4.12 Result showing the Challenges Affecting Tax Collection in Dutsin-Ma Local Government

From the data gathered from the respondents, respondents are of the opinion that the

following are the challenges:

71

a. fighting with tax collectors and officials

b. Noncompliance of tax payers

c. inability of the government to be accountable

d. inadequate personnel’s (tax collectors/officials)

e. improper supervision and lack of sensitization

This means that the local government should redouble effort to provide lasting solution to

these challenges by being accountable. It should also sensitize the citizen about tax and its uses,

employ capable hands, provide security and mobility to the tax collectors, among others.

4.13 Result showing how the Challenges Facing Tax Collections in Dutsin-Ma Local Government can be remedied

From the data gathered from the respondents, the challenges facing tax collections in

Dutsin-Ma Local government can be remedied through the following ways:

a. Government should sensitize the citizens on tax and its uses.

b. Government should employ more capable and qualified hands

c. Government should be transparent and accountable for the citizens to see and have

confident on her.

d. Government should provide social and basic amenities for the citizens.

e. Government should provide mobility and security for tax collectors and officials

4.14 Result showing the Purpose for which Tax is used

From the data gathered from the respondents, they are of the opinion that the tax are used

for the following

a. Building of community markets

b. maintenance of graveyards

72

c. building of motor parks

d. Provision of conveniences at public places. Etc.

The above opinion means that if taxes collected are used for its purpose it will promote

accountability and democratic governance in Dutsin-Ma local government.

Table 4.33: Result showing how Tax Collection Enhance Development in Dutsin-Ma Local Governance

Question Responses Frequency distribution Percentage%YES 6 75%

In your own view NO 2 25%NO IDEA 0 0%


Table 4.33 above shows that 75% of the respondents are of the view that tax collection

and utilization enhance development in Dutsin-Ma local government while the minority with

25% of the respondents are of the view that tax collection and utilization does not enhance

development in Dutsin-Ma local government. Therefore for Dutsin-Ma local government to start

witnessing more changes development wise, tax collection and its effective utilization should be

given priority by the government.

Table 4.34: Result showing if the General Attitude of the Citizens towards Tax Collection Encouraging

Question Responses Frequency distribution Percentage%YES 0 0%NO 8 100%


Table 4.34 above shows clearly that 100% of the respondents agreed that the general

attitude of the citizens towards tax collection is not encouraging. Therefore the local government

73

needs to sensitize the general public on the uses and importance of tax in order to enhance

democratic governance in Dutsin-Ma local government.

4.15 Discussions of Major Findings

From the findings above, we can understand that the local government is not financially

stable (from its internal source i.e. tax) because tax collected that should be effectively utilized to

promote transparent, accountable and democratic governance is not being utilized effectively.

The research also discovered that the local government is not collecting taxes from all its internal

sources and this brings about inability of the local government to generate income and carry out

its function effectively in ways that would have enhanced democratic and good governance.

Management staff and revenue collectors suggested that the problems of tax collection

and utilization can be solved through new strategies such as establishment of efficient tax

collection agencies, the employment of adequate and well trained tax collectors and officials

(staff), motivation schemes, using effective control system, tax payers’ mobilisation and

enlightenment programmes among others are to be put in place. Also, residents of Dutsin-Ma

local government suggest that if Bribery and Corruption., nepotism, favouritism, poor

governance and bad leadership, indiscipline and lack of political will/interest as well as

unqualified and in appropriate officials and non challant attitude of the local government

officials are curbed and or checked in an efficient manner, accountability and democratic

governance will become effective and efficient and the residents general attitude towards tax will

rise to its highest stage.

4.16 Research Propositions One

The first Propositions states thus:

74

The effectiveness of the Local Government in terms of tax collection and utilization

depends largely on the strategies and structures used

The effectiveness of the Dutsin-Ma Local Government in terms of tax collection and

utilization depends largely on accountability and democratic governance.

From the data and responses generated from the respondents, it is shown that there is a

relationship between performance of the local government and its function which is

accountability and democratic governance and effective tax collection and utilization.

Therefore, the null Proposition is rejected while the alternate Propositions is accepted.

4.17 Research Proposition Two

The relationship between the performance of functions and the viability and effectiveness

of tax collation and utilization, as outlined in chapter one section 1.5 – the first proposition states

that:

The extent to which local government perform their function effectively (accountable and

democratic governance) depends on the viability and effectiveness of tax collection and

utilization.

The extent to which Dutsin-Ma local government perform their function (accountability

and democratic governance) effectively depends on the viability and effectiveness of tax

collection and utilization.

The above relationship was tested through questionnaires administered. Data obtained

revealed that there is relationship between performance effectiveness accountability and

democratic governance) and tax collection and utilization in Dutsin-Ma local government which

agreed with the alternate Propositions, the null Propositions is therefore rejected.

4.18 Problems of Tax Collection and Utilization in Dutsin-Ma Local Government

75

The problem affecting tax collection and utilization in Dutsin-Ma are numerous. This has

affected accountability and democratic governance in the local government. Some of these

problems are outlined and discussed below.

a) Inappropriate Staffing: Dutsin-ma local government lacks appropriate and qualified staff

with the required skills and commitment. This poses a serious constraint on them to come up

with new and better strategies for improving revenue generation (tax collection). There is

also the problem of lack of motivation of staff especially the tax collectors and officials.

b) Corruption: This is a very serious problem that is affecting tax collection i.e. revenue

generation and its utilization in Dutsin-Ma local government. Revenue (tax) officials and

collectors do not remit the exact amount of the revenue (tax collected) and the revenue

remitted would not be used for the purpose for which it was collected.

c) Lack of Interest: Dutsin-Ma local government lack much interest in internally generated

revenue due to over dependence on statutory allocation and this a serious problem. There is,

therefore, over reliance on federal government allocation when allocation is compared with

the annual estimate.

d) Bad Leadership and Poor Performance of the Local Government: because of the

inability of the local government to provide efficient and effective service and be accountable

and responsive to the needs of the people, the people become sceptical to payment of taxes

since the local government does not perform to its expectation.

e) Political Consideration: In order for politicians to score cheap political goals and maintain

their support base among the people they show reluctance and care free attitude or lack of

interest in collecting taxes and rates from the residents which could generate enormous

76

resources for the local government that will enhance and promote accountability and

democratic governance in Dutsin-Ma Local Government.

77

CHAPTER FIVE

SUMMARY, COMCLUSION AND RECOMMENDATIONS

5.1 Summary

The study found that inappropriate staffing, corruption, lack of power of enforcement, lack

of interest, bad leadership and poor governance, lack of political will, poor performance by the

local government, in terms of inadequate coordination, lack of effective control system among

other factors are some of the major problems of tax collection and utilization in Dutsin-ma local

government. These problems are seriously affecting tax and revenue generation and democratic

governance in Dutsin-ma local government.

Furthermore, there is too much dependence on external sources (statutory allocation) of

revenue at the expense of internal sources (taxes) due to very weak internal sources. This is also

as a result of the strategies and structures used for internally generated revenue and this

hampered accountability and democratic governance. The amount generated as revenue from tax

from internal sources is very low because the sources are not viable the resultant effect of this is

that the ability of the local government to meet the needs of the people is hampered because the

local government will be found in dire financial crises whenever the statutory funds or allocation

are delayed or withdrawn and this hindered democratic and good governance.

It has also been discovered that the local government is not financially stable and lacks

autonomy simply because it has abandoned most of its non-statutory sources and that until it

formulates well planned and properly articulated strategies to improve or maximize internal

revenue (taxes), which has the propensity of promoting democratic and good governance through

its dividends, it will continue to be dependent and financially unstable.

78

Finally, there exist numerous sources of internal revenue (taxes) to be exploited by the

local government. Tax is not collected from all the sources and there are other sources that are

yet to be explored due to the little attention or priority given to the internal sources of revenue

especially tax. This has great effect on democratic and good governance in Dutsin-ma local

government.

5.2 Conclusion

This study started with the view that tax collection and utilization is very important and

that local governments cannot perform their functions effectively without adequate financial

resources because for every administrative action, there is always a corresponding financial

implication. As such, for accountability and democratic governance to be enhanced in Dutsin-

ma local government there is need to strengthen tax collection system and utilize it effectively

for development purpose and for the general good of the entire local government.

In the course of this study, we reviewed how tax as one of the revenue generation sources

in Dutsin-ma is collected and utilized. The study highlighted the problems of tax collection

and utilization and provided strategies for improving tax collection and effective utilization

that will enhance and promote accountability and democratic governance in Dutsin-Ma local

government.

Local government should strive towards improving internally generated revenue

especially tax and utilize it effectively in a transparent and accountable manner. This can be

effectively carried out through community participation in various activities. Also the need to

carry people along in the execution of projects for developmental purpose will encourage

administrative openness, accountability as well as democratic and good governance in Dutsin-

ma local government.

79

Finally, the research concludes that Dutsin-ma local government can experience a better

democratic governance if it improves its internally generated revenue especially tax is able to

mobilize adequate revenue. It needs new and better strategies and structures to improve

revenue generation in the area of tax as this will go a long way to boost democratic

governance in Dutsin-ma local government.

5.3 Recommendations

From the above study, accountability and democratic governance can be improved if

particular issues are tackled therefore, this study put forward the following recommendations

i. Public Sensitization and Awareness Programme: - tax collection cannot be

effective if the persons expected to contribute and observe their civic responsibility

are not adequately informed of the provision of the law. It is therefore recommended

that the general public be sensitized on the need to pay taxes, rates of taxes, where to

pay the taxes. The benefits associated with tax payments should also be

communicated and made known to the public as this will encourage voluntary

compliance, reduce collection cost, collusion with tax collectors and ultimately

enhance tax collection.

ii. To Enhance Efficiency in Tax Collection and Utilisation:- it is recommended that

the local government should put in place a robust and durable accounting system

which will ensure that all taxes collected are adequately accounted for and finally go

into the government account. To achieve this, the following are also recommended.

a. Regular accounting of tax receipts and other important documents and records.

b. Complete and immediate documentation of actual amount collected that is issuance of

receipts, bank teller e.t.c. and recording in the cash book.

80

c. Banking of the amount collected if not paid directly and recording in the cash book.

d. Regular preparation of statement of account and tax collection.

e. Ensure that the receipts and other documents are sourced from respected organization so

as to reduce the chance of fake receipts and documents to check revenue leakages.

iii. Establishment of Efficient Tax Administration Authorities: - Dutsin-Ma local

government should establish efficient and effective tax collection agencies that is tax

committees as provided by the law. The tax committee should comprise of well

qualified trained and motivated personnel who must be persons of high integrity.

Impeccable character, honesty and transparency.

iv. Tax payers should be seen as the most important factor in revenue generation.

Therefore, the government should provide them with the dividends of their tax

payments in the form of social infrastructures and other basic amenities like

construction of rural roads, building of motor parks, building of public conveniences,

supply of water, maintenance of cemeteries, and building of dispensaries e.t.c.

v. Charges should be review from time to time to reflect reality of the time. Also the

local government should identify more sources of internal revenue generation and

the sources should be given legal backing so that tax collection will be enhanced.

vi. There is also the need for the tax committee of the local government to put in place a

robust internal control system that will make it difficult for any fraudulent activities

and raise alarm as soon as there is fraud.

Finally, the local government tax collectors should be closely monitored and properly

trained. Also, they should be given incentives to boost their tax collection duties since by so

81

doing, tax collected will be accounted for and this will enhance good and democratic governance

in Dutsin-ma local government.

82

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APPENDIX ;I

QUESTIONAIRE FOR RESIDENTS

I am a student of Political Science, Faculty of Arts, Management and Social Sciences,

Federal University, Dutsin-Ma. I am presently carrying out a research on the topic

“Accountability and Democratic Governance in Local Government: An Assessment of Tax

Collection and Utilization in Dutsin-Ma Local Government Area of Katsina State.” This is in

partial fulfilment of the requirement for the award of B.Sc. in Political Science.

This questionnaire is therefore designed to generate data to be used for the above

purpose. I shall be pleased if you will kindly provide genuine answers to the questions and make

brief comments where necessary.

However, your name is not required and you are assured that all information provided by

you shall be used for academic purposes only and shall be treated confidentially.

THANKS FOR YOUR CO-OPERATION

Yours Faithful,

ART/2012/0072.

Lawrence Mathew Elaigwu.

SECTION ‘A’: PERSONAL DATA

Instruction: please tick against the appropriate option.

1. Age Group:

a. 18-30 ( )

b. 31-40 ( )

c. 41-50 ( )

d. 51 and above ( )

87

2. Gender

a. Male ( )

b. Female ( )

3. Academic Qualification

a. University Degree/HND ( )

b. OND/NCE ( )

c. Professional Qualification ( )

d. GCE/SSCE/TCII ( )

e. Others (specify) .........................................................................................................

4. Occupation

...................................................................................

SECTION ‘B’: ADMINISTRATIVE QUESTIONS

5. Can the system of governance in Dutsin-Ma Local Government be said to be democratic?

a. YES b. NO

6. Is Dutsin-Ma Local Government accountable to the people?

a. YES b. NO

7. As a Dutsin-Ma resident, are you really feeling the impact of tax collected by the

government?

YES b. NO c. No idea

8. Do you feel confident remitting your tax to the Local Government?

a. YES b. NO

9. If yes, in what way?

..........................................................................................................................................

..........................................................................................................................................

10. If no, why?

..........................................................................................................................................

..........................................................................................................................................

88

..........................................................................................................................................

..........................................................................................................................................

11. What are the impediments to accountable and democratic governance in Dutsin-Ma Local

Government? (please, list)

................................................................................................................................................

................................................................................................................................................

................................................................................................................................................

.................................................................................................................................

..........................................................................................................................................

12. Do you think the local government can enhance development through effective tax

collection and utilization?

a. Yes b. No

13. Do you think the tax collectors are neutral in their collection?

a. Yes b. No

14. What, in your own opinion are the factors that hinder effective tax utilization in Dutsin-

Ma Local Government?

a........................................................................................................................................

b........................................................................................................................................

c........................................................................................................................................

d........................................................................................................................................

e........................................................................................................................................

15. What are the shortcomings of the tax collection system in Dutsin-Ma Local Government?

a......................................................................................................................................

b......................................................................................................................................

c......................................................................................................................................

d.......................................................................................................................................

e.......................................................................................................................................

16. What advice do you have for the local government regarding how tax collection and

effective utilization can enhance accountability and democratic governance?

a......................................................................................................................................

b......................................................................................................................................

89

c........................................................................................................................................

d......................................................................................................................................

e......................................................................................................................................

90

APPENDIX II

QUESTIONARE FOR GOVERNMENT OFFICIALS AND FUNCTIONARIES




Collection and Utilization.” This is in partial fulfilment of the requirement for the award of B.Sc.

in Political Science.







Yours Faithful,

ART/2012/0072.

Lawrence Mathew Elaigwu



1. Age Group:

a. 18-30 ( )

b. 31-40 ( )

c. 41-50 ( )

d. 51-60 ( )

2. Gender

a. Male ( )

91

b. Female ( )


a. University Degree/HND ( )

b. OND/NCE ( )

c. Professional Qualification ( )

d. GCE/SSCE/TCII ( )

e. Others (specify) .........................................................................................................

4. Years of Service

a. Less than one year ( )

b. 1-5 years ( )

c. 6-10 years ( )

d. 11 years and above ( )

5. Cadre

a. Senior Staff ( )

b. Junior Staff ( )

6. Position (optional)

.......................................................................

SECTION ‘B’: ADMINISTRATIVE

7. Do you think that effective tax utilisation has anything to do with accountability and

democratic governance in Dutsin-Ma Local Government?

a. YES

b. NO

c. NO IDEA.

8. Does the Local Government train revenue collectors before tax collection excercise?

a. YES b. NO

9. How does tax contribute to the general revenue of the Local Government?

a. Excellent

92

b. Good

c. Fair

d. Poor

10. Does the Local Government realise its estimated tax rate for a year?

a. YES b. NO

11. Are the numbers of tax collectors enough to collect tax due to the local government?

a. YES b. NO

12. What areas are the taxes collected in Dutsin-Ma Local Government utilised?

a...................................................................................................................

b...................................................................................................................

c....................................................................................................................

d....................................................................................................................

e...................................................................................................................

13. Does tax collection and effective utilisation enhance developmental project in Dutsin-Ma

Local Government?

a. YES b. NO

14. In your own opinion, how can effective tax utilization enhance accountability and

democratic governance in Dutsin-Ma Local Governance? (please, list)

a...........................................................................................................................................

b........................................................................................................................................

c..........................................................................................................................................

d........................................................................................................................................

e.........................................................................................................................................

15. Make a general comment on how tax collection and utilisation can be improved in

Dutsin-Ma Local Government to enhance accountability and democratic governance.

...................................................................................................................................................

...................................................................................................................................................

...................................................................................................................................................

...................................................................................................................................................

...................................................................................................................................................

93

APPENDIX III

QUESTIONARE FOR TAX COLLECTORS/OFFICIALS




Collection and Utilization in Dutsin-Ma Local Government Area of Katsina State.” This is in

partial fulfilment of the requirement for the award of B.Sc. in Political Science.







Yours Faithful,

ART/2012/0072

Lawrence Mathew Elaigwu



1. Age Group:

a. 18-30 ( )

b. 31-40 ( )

c. 41-50 ( )

d. 51-60 ( )

2. Gender

94

a. Male ( )

b. Female ( )


e. University Degree/HND ( )

f. OND/NCE ( )

g. Professional Qualification ( )

h. GCE/SSCE/TCII ( )

i. Others (specify) .........................................................................................................

4. Years of service

a. Less than one year ( )

b. 1-5 years ( )

c. 6-10 years ( )

d. 11 years and above ( )

5. Cadre

c. Senior Staff ( )

d. Junior Staff ( )

6. Position (optional).......................................................................

SECTION ‘B’: ADMINISTRATIVE

7. Do you think tax collection and utilisation has anything to do with democratic

governance in Dutsin-Ma Local government?

a. YES

b. NO

c. NO IDEA.

8. Do you collect tax from all internal sources available to the local government?

a. Yes b. No

9. How regularly do you collect taxes?

95

a. daily b. Weekly c. Monthly d. annually

10. Do you think Dutsin-Ma local government has the necessary structure for tax collection?

a. Yes b. No

11. If yes, how effective are these structures?

a. Effective b. Ineffective c. Do not know

12. What are the factors affecting the realisation of effective tax collection? Please list

a...................................................................................................................

b...................................................................................................................

c...................................................................................................................

d...................................................................................................................

e....................................................................................................................

13. What do you think are the challenges affecting tax collection in Dutsin-Ma Local

Government?

a. ...................................................................................................................

b. ...................................................................................................................

c. ...................................................................................................................

d. ...................................................................................................................

e. ...................................................................................................................

14. In your own opinion, how could the challenges facing tax collections in Dutsin-Ma Local

government be remedied?

a...........................................................

b...........................................................

c...........................................................

d............................................................

15. For what purposes is the tax used for?

a. Building schools/hospitals.

b. Providing drugs to clinics.

c. Constructing roads. Etc.

16. How is the tax collected accounted for in Dutsin-Ma Local Government?

a.........................................................

b.........................................................

96

c.........................................................

d.........................................................

17. In your own view, does tax collection and utilisation enhance development in Dutsin-Ma

Local Government?

a. Yes b. No c. No ideas.

18. Is the general attitude of the citizens towards tax collection encouraging?

a. YES b. NO.

19. What are the difficulties faced in tax collection in Dutsin-Ma Local Government?

a.....................................................................................................................

b.....................................................................................................................

c.....................................................................................................................

d.....................................................................................................................

e.....................................................................................................................

97

APPENDIX IV

TABLES SHOWING FREQUENCY OF RESPONDENTS IN THE

ADMINISTRATION OF QUESTIONS

Table 1: Questionnaire Distribution and Return Rate

Question Responses Frequency Distribution Percentage (%)Questionnaire Distribution and Return rate

Number of Questionnaire not returned

12 24

Number of Questionnaire returned

38 76


Table 2: Age Distribution of Respondents

Question Responses Frequency distribution Percentage %18-30 6 42.9%

Age 31 – 40 4 28.6%41-50 3 21.4%51 and above 1 7.1%


Table 3: Sex Distribution of the Respondents

Question Responses Frequency distribution Percentage %Sex Male 10 71.4%


Table 4: Educational Qualification

Question Responses Frequency distribution Percentage %Degrees /HND 6 42.9%OND/NCE 5 35.7%

Education Professional Qualification 0 0%GCE/SSCE 3 21.4%Others 0 21.4%

Total 14 100% Source: Field Survey, (2015)

98

Table 5: Occupation of the Respondents

Question Responses Frequency distribution Percentage %Civil servant 6 42.9%

Occupation Teaching 3 21.4%Business 5 35.7%


Table 6: Result showing if the system of Governance in Dutsin-Ma Local Government can be said to be democratic


System of Governance No 4 28.6%Total 14 100% Source: Field Survey, (2015)

Table 7: Result showing if Dutsin-Ma Local Government is accountable to the people

Question Responses Frequency distribution Percentage %Is Dutsin-Ma local government accountable to the people?

Yes 5 35.7%

No 9 64.3%Total 14 100%


Table 8: Result showing if Dutsin-Ma Resident are really Feeling the Impact of Tax Collected by the Government

Question Responses Frequency distribution Percentage %Are you feeling the impact of tax collected?

Yes 2 14.3%

No 9 64.3%No idea 3 21.4%


Table 9: Result showing if residents Feel Confident Paying Tax to the Local Government

Question Responses Frequency distribution Percentage %Do you feel confident? Yes 2 14.3%

No 12 85.7%Total 14 100%


99

100

Table 10: If yes, in what way? If no, why?

Question Responses Frequency distribution Percentage %

If yes, in what way? If no, why?

Yes 2 14.3%


Table 11: Result showing if the Local Government can Enhance Development through Effective Tax Collection and Utilization



Table 12: Result showing if Tax Collectors are Neutral in their Collection


Do you think? No 11 78.6%Total 14 100%Source: Field Survey, (2015)

Table 13: Age Distribution of Respondents

Question Responses Frequency distribution Percentage%18 – 30 3 18.75%31 – 40 5 31.25%

Age 41 - 50 7 43.75%51 and above 1 6.25%


Table 14: Sex Distribution of the Respondents

Question Responses Frequency distribution Percentage%Sex Male 10 62.5%


101

Table 15: Educational Qualification of the Respondents

Question Responses Frequency distribution Percentage%Degree /HND 9 56.25%

OND/NCE 4 25%Education Professional Qualification 0 0%

GCE/SSCE 3 18.75%Others


Table 16: Length of Service of the Respondents

Question Responses Frequency distribution Percentage%Less than 1 year 1 6.25%

1-5 years 4 25%Length of service 5 – 10 years 4 25%


Table 17: Cadre of the Respondents

Question Responses Frequency distribution Percentage%

Cadre Junior 9 56.25%

Senior 7 43.75%

Total 16 100


Table 18: Result showing if effective Tax Utilization has anything to do with Accountability and Democratic Governance in Dutsin-Ma Local Government


Do you think? No 0 0%No idea 0 0%


102

Table 19: Result showing if the Local Government Train Revenue Collectors Before Tax Collection Exercise

Question Responses Frequency distribution Percentage%Does the local government Yes 2 12.5%

No 14 87.5%Total 16 100%


Table 20: Result showing if Tax Contribute to the General Revenue of the Local Government

Question Responses Frequency distribution Percentage%Excellent 3 18.75%

How well does? Good 7 43.75%Fair 3 18.75%Poor 3 18.75 %


Table 21: Result showing the Local Government Realize its Estimated Tax Rate for a Year


Does the local Government No 13 81.25%Total 16 100%


Table 22: Result showing if the Numbers of Tax Collectors are enough to Collect Tax Due to the Local Government


Are the numbers No 14 87.5%Total 16 100%


Table 23: Result showing if Tax Collection and Effective Utilization Enhance Development Project in Dutsin-Ma Local Government


Does tax collection No 0 0%Total 16 100%Source: Field Survey, (2015)

Table 24: Age Distribution of the Respondents


103

18-30 3 37.5%Age 31 40 4 50%

41 – 50 1 12.5%51 and above 0 0%


Table 25: Gender Distribution of the Respondents

Question Responses Frequency distribution Percentage%Sex Male 6 75%

Female 2 25%Total 8 100%Source: Field Survey, (2015)

Table 26: Educational Qualification

Question Responses Frequency distribution Percentage%Degree/HND 0 0%

Education OND/NCE 0 0%Professional Qualification 0 0%

GCE/SSCE 8 100%Total 8 1005Source: Field Survey, (2015)

Table 27: Years of Service of the Respondents

Question Responses Frequency distribution Percentage%Less Than 1 Years 0 0%

Years of service 1- 5 Years 1 12.5%6-10 Years 2 25%


Table 28: Cadre of the Respondents

Question Responses Frequency distribution Percentage%Cadre Junior 8 100%

Senior 0 0%Total 8 100%Source: Field Survey, (2015)

Table 29: Result showing if Tax Collection and Utilization has anything to do with Democratic Governance in Dutsin-Ma Local Government


104

Do you think? Yes 8 100%No 0 0%

No idea 0 0%Total 8 100%Source: Field Survey, (2015)

Table 30: Result showing if Tax are collected from all Internal Sources Available to the Local Government

Question Responses Frequency distribution Percentage%Do you collect tax from all? Yes 1 12.5%

No 7 87.5%No Idea 0 0%

Total 8 100%


Table 31Result showing how regularly Taxes are collected

Question Responses Frequency distribution Percentage%Daily 0 0%

How regularly? Weekly 6 75%Monthly 2 25%Annually 0 0%


Table 32: Result showing if Dutsin-Ma Local Government has the Necessary Structure for Tax Collection



Table 33: Result showing how Tax Collection Enhance Development in Dutsin-Ma Local Governance

Question Responses Frequency distribution Percentage%YES 6 75%

In your own view NO 2 25%NO IDEA 0 0%


105

Table 34: Result showing if the General Attitude of the Citizens towards Tax Collection Encouraging

Question Responses Frequency distribution Percentage%YES 0 0%NO 8 100%

Total 8 100%Source: Field Survey,( 2015)

106

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