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首页> 外文期刊>British Journal of Economics, Management & Trade >Beyond Statutory Federal Allocation: A Critical Evaluation of the Contribution of Personal Income Tax on Internally Generated Revenue of Benue State
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Beyond Statutory Federal Allocation: A Critical Evaluation of the Contribution of Personal Income Tax on Internally Generated Revenue of Benue State

机译：超越法定联邦分配：对个人所得税对Benue州内部产生的收入的贡献的严格评估

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摘要

Internally generated revenue of the various state governments in Nigeria has consistently been on a decline owing to the neglect of this source of revenue and consequent preference on the statutory federal allocation. This is confirmed by the inability of the various state governments to even pay salaries and provide the basic infrastructural and social needs of its citizens. Considering the foregoing, the study examined the impact of PIT sources on IGR of Benue state government. The research utilized secondary sources of data from the budget office of ministry of finance from 1999 to 2014. The data were analyzed using multiple regression through (Eview statiscal package). The Augmented Dicky-fuller test ADF and diagnostic test were carried out to test for data stationarity, multicollinearity and serial correlation. Findings show that PIT contributes significantly to IGR of Benue state during the period under study and hence recommend that the state should improve on these various sources of revenue as it is a genuine source through which the government deficits finances can be solved.
机译：尼日利亚各州政府的内部产生的收入一直在下降，这是由于忽略了这种收入来源，因此偏爱法定的联邦拨款。各个州政府无力支付薪水并提供其公民的基本基础设施和社会需求，证实了这一点。考虑到上述情况，本研究考察了PIT来源对贝努埃州政府IGR的影响。该研究利用了1999年至2014年财政部预算办公室的二手数据。这些数据使用（Eview statiscal package）进行多元回归分析。进行了增强的Dicky-fuller测试ADF和诊断测试，以测试数据的平稳性，多重共线性和序列相关性。研究结果表明，PIT在研究期间为贝努埃州的IGR做出了重大贡献，因此建议该州应改善这些各种收入来源，因为它是可以解决政府赤字财务的真正来源。

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