Abstract
Finance is the livewire of every organization. The growth and survival of both public and private enterprises therefore anchors not just on it but more importantly on its generation. However, revenue generation process is fraught with numerous problems which at times derail any organization's entire mission, and Nigerian Public Agencies are no exception. Using the Nigeria Immigration Service and the Nigeria Customs Service as cases both primary and secondary data were sourced. The primary data were collected through the administration of a self-designed questionnaire on a sample of 480 participants and interview on 10 participants in Six State Commands/Area Commands of the Nigeria Immigration Service and the Nigeria Customs Service; the secondary data were collected from related books, journals, articles, annual reports, newspapers as well as published and unpublished dissertations and theses. The research adopted an explanatory sequential mixed method design. The study used a simple random sampling method and a purposeful sampling method for administering questionnaires and interviews respectively. Data collected were analysed using descriptive and inferential statistics tools with the Statistical Package for Social Science (SPSS). The Pearson Product Moment Correlation Coefficient was used to determine the relationship of the dependent variable (revenue generation) and the independent variables employee factor (corruption and personnel attitude) and also non-employee factors (leadership, government policies, staff strength, staff training and development, adequate modern facilities, porous borders). This study applied multiple regression analysis to predict the value of the dependent variable based on independent variables. The thematic analysis method was also used to transcribe and analyzed interviews of the participants of the study. The results of this study showed that there is a significant relationship between revenue generation and employee factors (corruption and personal attitudes). And also, the relationship between revenue generation and non-employee factor (leadership, government policies, staff strength, staff training and development, modern facilities, porous borders) is significant. The study concluded that the importance of employee and non-employee factors cannot be overemphasized. Arising from the above, the researcher recommended, among others, creating a border patrol agency, putting barriers at the borders, effective border management to avoid smuggling, illegal entry of immigrants and other activities that affect revenue collection.Strict disciplinary action was recommended for all fraudulent acts by these agencies' staff, as well as for anyone involved in illegal activities, and the replacement of any obsolete types of equipment, staff training and retraining, and staff motivation. This study has established that the challenges of revenue generation in public agencies in Nigeria are surmountable, and as it has undoubtedly dusted how public agencies can surpass their present revenue generation.
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