Research Article

KADUNA STATE INTERNAL REVENUE SERVICE SUPERVISION OF REVENUE COLLECTION AS DETERMINANT OF REVENUE GENERATION IN THE STATE

Lurwanu Usman1*, Aliyu Abubakar2, Barakatu Sani1
1 Department of Public Administration Kaduna State University
2 Department of Public Administration, Kaduna State University, Kaduna.
* Corresponding author: lurwanu.usman@kasu.edu.ng
Published: Dec, 2025
DOI: 10.68022/kbmr.2025.gzervfgj
Pages: 182-194
Views: 10
Downloads: 1

Abstract

Revenue generation constitutes a critical pillar for effective governance, as it provides the financial resources required for the delivery of public goods and services. At the state level in Nigeria, internally generated revenue largely depends on efficient tax administration and effective supervisory mechanisms. This study examined the effect of supervision of revenue collection by the Kaduna State Internal Revenue Service (KADIRS) on revenue generation in Kaduna State. The objective is to determine the extent to which supervisory activities influence revenue performance in the state. The study adopted a survey research design, targeting 434 staff of KADIRS across the three senatorial districts. Using the Krejcie and Morgan sampling table, a sample size of 260 respondents was selected through cluster sampling. Data were collected through structured questionnaires, with 229 valid responses (88% response rate). Descriptive statistics and simple linear regression analysis were employed using SPSS version 23. Findings revealed a positive and statistically significant effect between supervision of revenue collection and revenue generation. The study rejected the null hypothesis and concluded that effective supervision through periodic performance reviews, target monitoring, training, and enforcement mechanisms significantly improves revenue generation in Kaduna State. The study recommends strengthening supervisory mechanisms, enhancing continuous training of revenue officers, establishing clear performance benchmarks, and minimizing revenue leakages through improved monitoring systems. These measures are essential for optimizing internally generated revenue and supporting sustainable fiscal development in Kaduna State. 

Keywords

Supervision Revenue Collection Revenue Generation

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How to Cite

Usman, L., Abubakar, A., & Sani, B. (2025). KADUNA STATE INTERNAL REVENUE SERVICE SUPERVISION OF REVENUE COLLECTION AS DETERMINANT OF REVENUE GENERATION IN THE STATE. Kaduna Business and Management Reviews, 6(2), 182-194. https://doi.org/10.68022/kbmr.2025.gzervfgj

L. Usman, A. Abubakar, and B. Sani, "KADUNA STATE INTERNAL REVENUE SERVICE SUPERVISION OF REVENUE COLLECTION AS DETERMINANT OF REVENUE GENERATION IN THE STATE," Kaduna Business and Management Reviews, vol. 6, no. 2, pp. 182-194, December 2025. doi: 10.68022/kbmr.2025.gzervfgj

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