Budgeting As A Tool On Service Improvement In ICT Industries In Nigeria (A Case Study Of MTN Nigeria Plc, Owerri Branch)

Project and Seminar material for Accountancy

Project and Seminar material for Accountancy


This study reviewed budgeting as a tool on service improvement in ICT industries in Nigeria. The objectives of this study were to examine the historical development of budgeting, meaning and purpose of budgeting, process and types of budget, control and techniques of budgeting and to identify the introduction of telecom services, types and give reasons for quality services as well as give the strategies and finally to give the impacts of budgeting on ICT service improvement.

The data collected through questionnaire were analyzed, tabulated and presented using average and simple percentage. The hypothesis was tested using chi-square (x2) at 0.05 level of significance and degree of freedom 5. the sample size no = 30 was used and represented the population size (n). The chi-square (x2) was calculated and compared with the critical value, accepting the alternative hypothesis (Hi) since the calculated value is higher than the critical value.

The major finding of this study is that there was significant relationship between budgeting and service improvement in ICT industries. On recommendation, ICT industries should apply budgeting in order to improve their standard, service and achieved the firms’ objective.

Table Of Contents

Preliminary Page(s)

  • Title page
  • Approval page
  • Certification page
  • Dedication
  • Acknowledgment
  • Abstract
  • Table of contents

Chapter One

1.0 Introduction

  • 1.1 Historical background of case study
  • 1.2 Statement of the problem
  • 1.3 Purpose of the study
  • 1.4 Research questions
  • 1.5 Hypotheses
  • 1.6 Scope of the study
  • 1.7 Significance of the study
  • 1.8 Definition of terms

Chapter Two

2.0 Review of Related Literature

  • 2.1 Historical development of budget/budgeting
  • 2.2 Other Nature of Budget and Budgeting
  • 2.2.1 The meaning of budget/budgeting
  • 2.2.2 The purpose of budgeting
  • 2.2.3 The condition necessary for a successful budgeting
  • 2.2.4 Process of budgeting
  • 2.2.5 Classification of budget
  • 2.2.6 Budgetary control system
  • 2.2.7 Budgeting techniques
  • 2.3.0 Introduction of ICT services
  • 2.3.1 Types of service provided by ICT industries
  • 2.3.2 Reasons for poor quality services
  • 2.3.3 Strategies for service improvement
  • 2.4 The impact of budgeting on ICT service improvement in Nigeria

Chapter Three

3.0 Research Methodology

  • 3.1 Introduction
  • 3.2 Research design
  • 3.3 Sources of data and Method of data collection
  • 3.4 The Study Population and sample size
  • 3.5 Sample Technique
  • 3.6 Validity and reliability of measuring instrument
  • 3.7 Method of analysis

Chapter Four

4.0 Presentation and Analysis of Data

  • 4.1 Introduction
  • 4.2 Presentation of data
  • 4.3 Analysis of data
  • 4.4 Test of Hypothesis
  • 4.5 Interpretation of results.

Chapter Five

5.0 Summary, Conclusion and Recommendation

  • 5.1 Introduction
  • 5.2 Summary of Findings
  • 5.3 Conclusion
  • 5.4 Recommendation
  • Bibliography
  • Appendix

Chapter One

1.0 Introduction

1.1 Background Of The Study

Government of a state needs money to secure its territories and to provide social service such as maintenance of law and order, security of lives and properties of its citizens. Thus, it becomes compulsory that every subjects to a state must give financial support to the government as merely as possible in proportion to their income. That, it in proportion to the revenue which they respective enjoy under the protection of the results of economic activity of individuals of a State to support its government in the discharge of its constitutional responsibility of providing enabling environment for economic activity and security of lives and properties.

Taxation is of two types and they are direct and indirect taxes.

Indirect taxes are levied on goods and services and they include import duties, export duties, exercise duties etc. among all forms of direct tax, personal income tax remains the most important significant component of direct taxes. It is imposed mainly on self employed individual, tax is mainly pay- as- you earn, scheme, which involves deduction from income of the said employees or government and remittance to the appropriate tax authority.

Direct taxes are levied on income and properties of individual and companies examples include personal income tax, companies income tax,, capital gain tax, petroleum profit tax, education tax etc.

The issue of personal income tax is the inability of am taxable adult to report a sacas of taxable income been a canker worms that has eaten deep into the states major sources of revenue. These problems have started long ago, as evidence in history, tax payment has been a catalyst that sparkled off many violence in the country, for example the Owerri Women Riot of 1929 was as a result of women fear of tax imposition on them.

The rate at which tax evasion on government revenue has been growing is very alarming. In an attempt to minimize tax evasion in Nigeria, many state have introduced or adopted several measure such as operation show your tax clearance policy before one could be awarded contract or register business firm. Various studies and conference have been held by tax assessors on how to improve tax administration in the country.

After careful observation of this trend of tax events, it becomes penitent to study “cause of personal income tax evasion and its effect on government revenue” in Imo State in particular and Nigeria in general with a view of finding a lasting solution to it.

1.2 Statement Of The Problem

Personal income tax is levied on the income of an individual, usually in a period of one year and this forms one of the major sources of state government revenue. The problems been that taxable individuals have been paying their income tax as and when due to the tax authorities taxable individuals willfully fail to report sources of taxable income to tax authority and this has hindered the realization of the government estimated revenue from personal income tax. Eligible tax payers do not evade tax but also abuse tax collectors.

As a result of this situation, some project which could have been completed still remain uncompleted due to the fact that most of the estimate revenue for every fiscal year from personal income tax has not been fully actualized. This has hindered the progress of Imo state in particular and Nigeria in general. Personal income tax evasion takes the form of understatement of none declaration of income, fraud and other illegal means of reducing the tax liability.

1.3 Need Of The Study

The need of this piece of work is as follows

  1. To determine why taxable adults do not like to pay their personal income tax to the authorities as at when due.
  2. To find out ways which personal income tax evasion will be minimized so that the government will finance for borrowing.
  3. To study and review how various causes of tax evasion could be corrected so that the government will realized the estimated income tax to full
  4. To determine if personal income tax reduce government revenue.

1.4 Research Questions

  1. Does tax evasion exist in Imo State?
  2. is it true that tax payers pay their personal income tax promptly.
  3. Can personal income tax evasion be caused by administrative legal and natural factors
  4. Does the government realize all the estimated personal income tax?
  5. Does personal income tax evasion reduces government revenue?
  6. Has the government provided a conducive legal, administrative and social economic atmosphere?
  7. Does taxable adults pay their personal income tax as at when due.
  8. Can personal income tax evasion effect economic growth and development?
  9. Is it true that some people are not aware of the importance of payment of personal income tax promptly?
  10. (Can personal income tax evasion be minimized with good governance?.

1.5 Scope Of The Study

The study ’’cause of personal income tax evasion and its effects on government revenue” covers personal income tax administration in Imo state which is mainly pay-as-you-earn tax are the deducted at source which makes tax evasion impossible. The researcher wished to use some Local Government Area in Imo State as the area of study. It is to the researchers believe that the scope of the cause of tax evasion and its effects on the government revenue of Imo state in general.

Finally, the scope will cover some theoretical framework of the study, operational definition of terms, literature review, finding from the study of data, suggestions and recommendation at the end of the research study and then area of further research.

1.6 Assumptions Of The Study

The constraints encountered by the researcher in conducting this research work are numerable to mention but a few as follows.

  1. Time and financial limitations
  2. Erotic nature of the return of the questionnaires
  3. Difference in the respondent’s degree of literacy’ among others.

I, the (researcher) cannot claim to have exhausted all relevant detailed facts and information about the ’’cause of personal income tax evasion and its effects on government revenue” this is largely due to time constrained and other academic and social commitments.

However, despite all these constraints, the findings of this project work are quite reliable and could be use to achieve a reasonable extent of the objectives of the study.

1.7 Definition Of Terms


According to Okezie (2003:8) defined tax as a compulsory payment or levy imposed on a person or company by a constituted authority.
Henry Touch (1979:4) defined tax as a compulsory payment for which the government need offer no Explanations.

Tax Evasion:

This is a conscience refusal to pay tax which one is legally liable. In the words of Njoku P.O. (2003:77) tax evasion implies a willful act of failure, one of the part of taxation or entity to disclose his assessment and thereby escaping completely from tax liability.

Tax Avoidance:

This refers to the practices of using legal devices or means by a tax – payer to secure a maximum reduction in the amount of tax which is due from him.

Personal Income Tax:

This refers to a tax charged on aggregate personal incomes less allowable expenditure of an individual. It embraces pay-as-you-earn scheme.

Tax Relief:

These are allowances of a tax payer who has been granted personal, wife, children, dependent, relation and life assurance allowance based on some circumstance prevailing in the preceding year assessment.

Tax Administration:

This is the enforcement of tax law to ensure that every tax payer target under a particular law pays his tax at the right time and place.

Chapter Five

5.0 Summary, Conclusion And Recommendation

5.1 Introduction

This chapter summarized the entire chapter, it says that there is a significant relationship between budgeting and service improvement in information and communication technology industries (ICT) in Nigeria.

It also drew a conclusion based on the research topic and recommended appropriately, lastly suggested areas for further study as shown below.

5.2 Summary Of The Finding.

This study investigates the relationship between budgeting and service improvement in ICT industries in Nigeria using MTN Nigeria PLC Owerri Branch as a case study. The purpose of the study was to find out if there is any significant relationship between budgeting and service improvement in ICT industries in Nigeria.

A general introduction of budgeting and how it helps towards service improvement in ICT industries were discussed.

Research questions asked, focuses on the impacts of budgeting on ICT service improvement in Nigeria. The responses of this question were collected and presented logically. Based on the analysis from the data presented, all the positive research questions asked were favoured instead of the negative question. Therefore indicating that there is a significant relationship between budgeting and service improvement in ICT industries in Nigeria.

5.3 Conclusion Drawn From The Findings

Going through all that have been discussed so far, it is obvious that budgeting is an important technique towards service improvement in ICT industries in Nigeria more to the case study MTN Nigeria Plc, Owerri.

From the finding of this study, the research questions put up earlier have all been answered and the hypothesis tested. The answers to the questions as discussed by the study shows:

  1. That budgeting will help ICT industries to plan on how to increase the number of rollout base stations across the country.
  2. It helps to set targets, anticipate problems and how to reduce network congestion.
  3. Budgeting will help the management of ICT to communicate the organizational objectives and the community objectives.
  4. Budgeting helps to control the income and high rate of call cost in all the regions of the country.
  5. Budgeting will help to co-ordinate the activities and responsibilities of ICT staff and also motivate them to improve their performance.
  6. Budgeting will help to ensure that adequate cash is available at all times to meet the operating needs of the organization.
  7. It will also help to sort for loan to develop infrastructures that will help improve voice quality, and address incessant drop calls. Conclusively, the researcher is strongly restating that budgeting and service improvement in ICT industries in Nigeria.

5.4 Recommendation

Considering the various contributions of budgeting towards services improvement in ICT industries in Nigeria with reference to MTN Nigeria Plc Owerri, the researcher deemed it necessary to recommend the sue of budgeting towards services improvement especially those involved in ICT industries. it will help in planning and control of the objectives set out by the firm.

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