Improving Internally Generated Revenue (IGR) of South Eastern States of Nigeria: An Empirical Review of Abia State

Revenue generation is the nucleus and the path to modern development. Thus, this study assessed the various ways of enhancing internal revenue generation in Abia state. The research methodology entailed the use of survey research design and purposive sampling method to select respondents from Abia State Inland Revenue Office.

Questionnaires and statistical data were instruments used for the study. Descriptive and inferential statistics were the statistical tool used for the analysis. The descriptive statistics involves the use of simple percentages. The result showed that there are several factors hindering IGR and the system of generation which need to be reformed. The study also revealed the various methods of generating internal revenue, which are the enforcement of tax personnel, contribution, and creating awareness to the public. The findings of the study however show that revenue administration agencies need to be reviewed to generate more revenue in the country.