This study assessed the prospects and problems of revenue mobilization in Nigerian Local Governments. It specifically determined the significant impact of development on internally generated revenue of local government in Nigeria; assessed the impact of financial misappropriations on internally generated revenue in the local government in Nigeria. The study employed the use of closed ended and likert scale ranked, wellstructured questionnaire as the source of data collection. The responses of the questionnaire were coded and later analyzed with the use of inferential (multiple regression) statistics. The study revealed that development has significant impact of 21.9% (t= 3.575 and p< 0.05) on internally generated revenue of local government in Nigeria, while financial misappropriation has significant impact of 26.5% (t= 4.668 and p<0.05) on internally generated revenue of local government in Nigeria. The study concluded that the level of development (human and infrastructural) and the rate of financial misappropriation are determinants to the revenue base of Nigerian local governments. It is recommended that Nigerian local government authorities should ensure both human and infrastructural development in their respective constituencies as this is influential on the level of revenue derivation. In addition, local government authorities should ensure a carrot and stick approach whereby members of staff are rewarded on performance and strictly punished for perpetrating financial misappropriations in other to curb the menace of the anathema on the fabric of the society.

This study investigated the effect of electronic taxation on revenue productivity in Nigeria. Specifically, the study examined the difference between revenue productivity before and during e-taxation, effect of e-taxation adoption on revenue productivity and tax to GDP ratio in Nigeria. The study employed secondary data covering the period 2000-2017. Data were analyzed using, trend analysis, independent t-test and ordinary least regression estimator. Result revealed that there is significant difference between revenue productivity in the pre and post e-taxation adoption and that the revenue productivity is higher at the post adoption. Also, this study showed that e-taxation has significant positive effect on actual tax revenue and tax to GDP ratio in Nigeria with coefficient of 2083.034 (p<0.05) and 1.017351 (p> 0.05). The study concluded that there is a substantial difference between the level of revenue productivity of the pre and post adoption of electronic taxation, and established that the effect of adoption of electronic taxation on actual tax revenue generation in the country is positive and significant, though such impact does not hold a substantial ground in the discourse of the ratio of tax revenue to the level of gross domestic product in the country.

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This study examined the effect of TQM on the non-financial performance of hospitals in Ekiti State, Nigeria. The study adopted a descriptive survey design and the population for this study covered all the 4371 staffs of public Tertiary Institutions in Ekiti State. Using Taro Yamane formula (1967), the sample size for this study was 367 workers. A self-structured questionnaire was used to elicit the needed information from the sampled respondents. The data were analyzed using multiple linear regression. It was discovered that customers focus, employee involvement and supplier partnership exert a positive but insignificant effect on the treatment outcome of hospitals in Ekiti State. Also, the result revealed that management commitment and training have a positive and significant effect on the treatment outcome of hospitals in Ekiti State. Also, the study revealed that customer focus, management commitment, employee involvement, supplier partnership and training exert a positive and significant effect on the increased patronage of hospitals in Ekiti State, Nigeria. Thus, the results suggest that the management should initiate total quality management initiatives that network the entire organization regularly to attain and sustain high-quality standards and meet customer needs and expectation.