Browsing by Author "Umma Yahaya Sufiyanu"

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ANALYSIS OF THE IMPACT OF TAX REVENUE ON THE ECONOMIC ACTIVITIES OF NIGER STATE
(KEBBI JOURNAL OF ECONOMICS AND SOCIAL SCIENCE (KJESS), 2019) Musa Abdullahi Sakanko; Umma Yahaya Sufiyanu; Joseph David
The relevance of tax revenue cannot be overemphasized especially with the recent declining on the federal allocation and diversion of most revenue to the rehabilitation of Northeast. Both the federal and state governments have been on their stand to diversify revenue bases available to them and attention is now being shift to other sectors and government parastatals that can yield revenue to the government. On this note, Availability and mobilization of revenue is the fundamental factor to which any economy is managed and run. The main objective of this study is to examine the impact of tax revenue on the economic activities of Niger state, employed a logistic regression model to analyze the primary data. The results revealed that tax revenue has a positive and statistical insignificance impact on the economic activities of the Niger state. Tax evasion, tax avoidance, illiterate, corruption, and tax collector habits, had a decline effect on tax revenue in Niger state and statistically significant. However, tax administrator and poor management have a positive effect on tax revenue but the former is statistically insignificant and later statistically significant. Thus, the study concludes that effective and efficient tax policy is a necessary component of an economic policy, for a state to sustain and strengthen its economic activities and compete favorably with the neighboring states. Therefore, recommends, the government to put more effort in revenue since tax revenue serves as a source of funding for government in undertaking infrastructural development. This could be achieved by improving efficiency in tax administration by strengthening, rewarding, modernizing collection and streamlines of tax exemptions.
POVERTY REDUCING MECHANISMS: EMPIRICAL EVIDENCE FROM POPULATION CONTROL AND INCREASE IN ASSET OWNERSHIP IN NIGER STATE
(LAPAI INTERNATIONAL JOURNAL OF MANAGEMENT AND SOCIAL SCIENCES (LIJOMASS), 2018) Musa Abdullahi Sakanko; Umma Yahaya Sufiyanu
Abstract Factors that influences poverty either negatively or positively differs with locations such as hamlets, rural and urban areas, hence the need for individual study factors such as population control and increasing asset ownership. The paper examined the mechanisms which reduces poverty in different region with special reference to asset ownership and population control. Using 150 cross-sectional data randomly collected, and employing individual Logistics regression model (Logit), the result revealed that asset ownership and credit facilities are significant in lowering poverty in all regions while family size, agricultural activities, low education and increase in living cost escalate poverty. The study thus, recommends that the overhauling of health and educational system in the country, as all other factors rely on it, enlightenment and discouragement against increase in family size, provision of credit facilities, and provision of housing infrastructure to reduce cost of living.