Chapter One: Introduction
1.1 Background of the Study
Political accountability is a cornerstone of effective governance, ensuring that elected officials and public institutions remain responsive to the needs of the citizens. In Nigeria, one of the areas where political accountability plays a crucial role is in the management of tax revenues. Tax revenue is essential for financing public services, infrastructure, and development programs at the local government level. However, in Gombe LGA, Gombe State, the effectiveness of tax revenue collection has been a subject of concern due to inadequate political accountability, leading to challenges such as tax evasion, mismanagement of funds, and insufficient taxpayer education (Musa & Alhaji, 2024). This study will explore how political accountability within the local government affects tax revenue collection, focusing on how the actions or inactions of political leaders influence the efficiency and transparency of tax collection processes. The research will provide insights into the relationship between governance practices, political transparency, and fiscal outcomes in the context of Gombe LGA, contributing to the broader discourse on local government fiscal management in Nigeria.
1.2 Statement of the Problem
Despite the importance of tax revenue for local development, Gombe LGA continues to face challenges in achieving optimal tax collection due to lapses in political accountability. The local government's inability to hold tax officials accountable, alongside political leaders' lack of transparency in managing public funds, has resulted in inefficiencies in tax collection, leading to inadequate funding for essential services and infrastructure (Olatunji & Idris, 2023). Additionally, there is a gap in understanding how the political leadership's accountability (or lack thereof) influences public trust in the tax system and the subsequent willingness of citizens to pay taxes. This study aims to examine the extent to which political accountability affects the efficiency of tax revenue collection in Gombe LGA, focusing on the relationship between governance practices and fiscal outcomes.
1.3 Objectives of the Study
1.4 Research Questions
1.5 Research Hypotheses
1.6 Significance of the Study
This study will contribute to the understanding of the role of political accountability in enhancing the efficiency of tax revenue collection, which is essential for local government development. The findings will be useful for policymakers, tax authorities, and local government officials seeking to improve tax collection mechanisms and governance practices. Additionally, this study will provide recommendations on how to strengthen political accountability to ensure better fiscal outcomes at the local level.
1.7 Scope and Limitations of the Study
The study focuses on Gombe LGA, Gombe State, and specifically examines the effect of political accountability on tax revenue collection. It does not extend to other forms of revenue collection or other local governments within Gombe State. The study will be limited to the period of investigation and will not cover long-term trends or external factors affecting tax revenues.
1.8 Operational Definition of Terms
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