REVENUE

This study investigates how internally generated revenue (IGR) affects the delivery of primary healthcare (PHC) services in Ovia North East Local Government Area of Edo State between 2010 and 2024. The problem underlying this study arises from the
persistent inadequacy of healthcare funding at the local government level despite the strategic role of PHC in community well-being, leading to irregular drug supply, poor infrastructure, and inconsistent service quality. The objective of the study is to determine the influence of IGR on the availability, quality, sustainability, and infrastructural development of PHC services. The study adopts a descriptive survey design and collects data from 120 PHC workers using a structured questionnaire, and the data are analyzed using frequencies, percentages, and mean scores. The findings reveal that IGR significantly improves the availability of essential drugs, enhances service quality, supports sustainable PHC operations, and contributes to infrastructural upgrading and the procurement of medical supplies, though challenges such as low tax compliance, weak revenue management, and limited institutional capacity hinder full optimization. The study concludes that IGR remains a critical determinant of effective PHC delivery in the local government area. It recommends strengthening revenue mobilization strategies, improving transparency and accountability in fund management, expanding the local revenue base, and enhancing investment in PHC infrastructure to ensure sustainable and quality healthcare services.

This study examines the role of internally generated revenue (IGR) in enhancing primary health care (PHC) delivery in Egor Local Government Area of Edo State from 2010 to 2024. The problem investigated arises from the persistent inadequacy of locally generated funds to meet the operational and infrastructural needs of PHC facilities in the area. Despite reforms to improve tax administration and revenue collection, Egor LGA continues to face poor funding, inefficient collection systems, mismanagement, and low public compliance, all of which hinder effective health service delivery. Guided by the Fiscal Federalism Theory, Systems Theory, and Public Choice Theory, the study emphasizes the importance of fiscal autonomy, accountability, and interdependence between financial systems and health institutions. A survey research design was adopted, using structured questionnaires administered to 400 respondents drawn from health workers, administrators, and community stakeholders. Data were analyzed using descriptive statistics. Findings revealed that internally generated revenue significantly supports the running of PHC facilities through the provision of drugs, maintenance of infrastructure, and payment of staff allowances. However, challenges such as weak revenue collection mechanisms, political interference, poor accountability, and inadequate human resources continue to limit its effectiveness. The study also established that improvements in IGR correlate with better health service quality and accessibility when funds are transparently managed. The study concludes that sustainable PHC delivery in Egor LGA depends on effective mobilization and utilization of IGR. It recommends the modernization of revenue collection systems through digital platforms, stricter financial accountability, staff training, and community participation in fiscal planning. Strengthening institutional frameworks and enforcing transparency in fund allocation will enhance the capacity of Egor Local Government to finance and sustain quality primary health care services.

The main objective of this study is to find out the association between demographic characteristics of Social Work Students of University of Benin and the awareness of Ubuntu Philosophy? This study focused on the total full time undergraduate and postgraduate students in University of Benin in the 2019/2020 Session. The population for this study is 46,986 and the sample size is 400. Data for this study was collected by personally administering the questionnaires to the respondents with the help of a research assistant and analyzed using the Statistical Package for Social Sciences (SPSS). This study concludes that most of the respondents are aware of Ubuntu Philosophy, but the level of awareness varies by demographic characteristics. Although the respondents are aware of the Ubuntu Philosophy, they do not consider that Ubuntu is what Nigeria needs. This is the major findings of this study. This study recommends that the government and Non-Governmental Organizations should promote awareness programmes on the awareness of the relevance of Ubuntu Philosophy to the contemporary challenges in Nigeria. This would inspire young people to spread knowledge about Ubuntu with their schools, homes and communities and help restore the Spirit of Ubuntu among them. Furthermore, the influence of Ubuntu could help address contemporary social issues like drunkenness and sexual assault, among others, for the benefit of community members and throughout Nigeria.

This study investigated the effect of tax reforms on revenue generation in Nigeria using time series data from 2012 to 2022. In order to determine the effect of tax reforms on revenue performance in Nigeria, tax reforms were measured by reform in Petroleum Profit Tax (PPT), reform in Company Income Tax (CIT), reform in Value Added Tax (VAT) and reform in Personal Income Tax (PIT) while revenue performance on the other hand was represented by total federal collection revenue. Four hypotheses were formulated to guide the investigation and the statistical test of parameter estimates was conducted using descriptive statistics and multiple regression model analysis operated with E-view 8. Ex-post facto research design was adopted and data for the study were obtained from the National Bureau of Statistics, Central Bank of Nigeria (CBN) statistical Bulleting and Federal Inland Revenue Service (FIRS). The regression result showed that the value added tax (VAT) coefficient is found to have a negative relationship with total tax revenue (TTR), the reform customs and excise duties (CED) coefficient is found to be positive with total tax revenue, the reform petroleum profit tax (PPT) coefficient had a positive relationship with total tax revenue in Nigeria, but it is statistically insignificant at 5%, the reform company income tax (CIT) coefficient is found to have a positive relationship with total tax revenue in Nigeria, and it is statistically significant at the 5%.