ABSTRACT

The study was centred on the roles of revenue mobilization in the economic growth and development. The main objective of the study is to examine the roles of revenue mobilization in the economic growth and  development  in  Akwa  Ibom  State.  Primary and secondary data sources were applied and the population of this study is 57, however,the sample size used was 50. The research instrument used for thefiled   survey   of   this research work includes:   oral   interview   and   the questionnaires.   The   research   study   has   revealed   that   RevenueMobilization is a vital role in the internal Revenue Services, which helps in both Revenue Mobilization and budget Realization.

TABLE OF CONTENT

CHAPTER ONE INTRODUCTION

1.1 Background of the study- - - - - - 1

1.2 Statement of the problem - - - - - - 11

1.3 Objective of the study -- - - - - - 11

1.4 Research question/research hypotheses- - - 12

1.5 Significance of the study- - - - - - 13

1.6 Delimitation and scope of the study- - - - 15

1.7 Limitation of the study- - - - - - - 16

1.8 Definition of terms - - - - - - - 16

CHAPTER TWO REVIEW OF RELATED LITERATURE 

2.1 Introduction - - - - - - - - 18

2.2 Theoretical framework - - - - - - 18

2.3 Budget - - - - - - - - - 20

2.4 Types of budget  - - - - - - - 23

2.5 Purpose of Government Budget- - - - - 25

2.6 Procedure for preparing and Approval of Budget - 27

2.7 Budgeting techniques or system- - - - - 30

2.8 Revenue- - - - - - - - - 32

2.9 Theories- - - - - - - - - 33

2.10 Theory of public revenue - - - - - - 34

2.11 Categories of taxes collected by state board of internal revenue- - - - - - - 35

2.12 Nature of government revenue- - - - - 37 

2.13 Functions of state board of internal revenue  - - 39

CHAPTER THREE RESEARCH METHODOLOGY 

3.1 Introduction - - - - - - - - 40

3.2 Research Design - - - - - - - 40

3.3 Area of the study - - - - - - - 41

3.4 Population of study- - - - - - - 41 

3.5 Sampling and sample size determination - - - 42

3.6 Research instrument    - - - - - - 43

3.7 Evaluation of Research instrument- - - - 44

3.8 Method of Data Analysis- - - - - - 45

CHAPTER FOUR

4.1 Introduction - - - - - - - - 46

4.2 Data Presentation and Analysis - - - - - 46

4.3 Test of Hypotheses - - - - - - - 49

4.4 Discussion and Data interpretation - - - - 53

CHAPTER FIVE SUMMARY, CONCLUSION AND RECOMMENDATIONS 

5.1 Introduction - - - - - - - - 55

5.2 Summary - - - - - - - - 56

5.3 Conclusion   - - - - - - - - 58

5.4 Recommendations- - - - - - - 60

Questionnaire  - - - - - - - 62

References - - - - - - - - 67