CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF THE STUDY
Before its establishment, the then Anambra State Board of Internal Revenue, was established under the Anambra state of Nigeria Civil Service edict with its Headquarters at Enugu Secretariat. The Board had its four zonal offices (Enugu zone, Fegge zone, Nsukka zone and Abakaliki zone). Enugu state Board of Internal Revenue came into being after creation of state from old Anambra state in August 27th 1991. The Board had its first Director in the person of Chief H.O. Attama with over one thousand, two hundred staff. It was left with three zonal offices (Enugu, Nsukka and Abakaliki zones) Today Enugu State Boad of Internal Revenue exists with only two zonal offices (Enugu and Nsukka zones) after carving out Abakaliki from Enugu state in 1996. The state Board of internal Revenue still has its head office at the state secretariate opposite Enugu state Criminal Investigation Divisional (CID) office. Its statutory services is collecting and accounting for Taxes due to the state. The Enugu state Board of internal Revenue today has staff Board of internal Revenue today has staff strength of Nine hundred and fifty with the following departments:
1. The policy section (chairman office)
2. Public Relations office
The Internal Audit HOD collection HOD Assessment HOD Personnel HOD
Capital Gain Tax (other taxes) HOD statistics
1.2 STATEMENT OF PROBLEM
The problems that hindered the smooth and efficient Running of this establishment included the following: Enugu state Board of Internal Revenue has diversed and varied personnel management problem which includes lack of motivation policies for their employee. Enugu state Board of Internal Revenue had not articulated a meaningful training or retaining programmes for their workers The state Board of Internal Revenue had not been promoting their staff as and when due. The welfare packages of the state Board of Internal Revenue were not promoting and cannot be compared to other similar establishments.
1.3 OBJECTIVE OF THE STUDY
There are numerous reasons why government set up this establishment. The establishment is in public sector with the emphasis on revenue generation. It is expected that as revenue organization that it can constitute a binder to the public and the government that formed it and this may include:
1. To investigate the motivational policies of the Enugu State Board of Internal Revenue to enhance revenue generation in the state.
2. To examine the training programmes of the Board with a view to evolving one tail to meet the needs of the employee.
3. To find out why Enugu State Board of Internal Revenue are not promoting their workers as and when due.
4. To appraise the welfare packages of the Board and compare it with those of other establishment.
1.4 RESEARCH QUESTIONS
1. To what extent does personnel management meet what is required from it to Enugu State Board of Internal Revenue?
2. To what extent does Enugu State Board of Internal Revenue consider experience in engaging worker?
3. To what extent does the Enugu State Board in Internal Revenue sponsor Personnel management training both internal and external?
4. What kind of leadership style does the Board of Internal Revenue applies in their operations?
1.5 SIGNIFICANCE OF THE STUDY
Enugu State Board of Internal Revenue will get their establishment objectives which increase motivational policies for their workers. Consequently the workers will be able to have their promotion as and when due. Through this investigation, training and retaining of workers of Enugu state Board of Internal Revenue will increase in the development of the establishment. On the same issue, the establishment will decide the welfare packages of the workers to be similar with other establishments. Lastly, government will be in a position to plan the right strategies to enable the establishment reach their objectives.
1.6 SCOPE OF STUDY
The scope of this study covers: The activities of personnel management in government owned establishment as represented by Enugu State Board of Internal Revenue. The activities of personnel management in government owned corporations as represented by Enugu State water Corporation
