1.1 Background of the Study
Initially in developing countries, the achievement of maximum output was given greatest emphasis with belief that; a rapid increase in output level can lead to achievement of development policy objectives. But, due to the experiences of most countries in Africa and Nigeria not an exception, the shortages of skilled and knowledgeable manpower constitute a binding constraint in executing development plans. This is leading to the failure in achieving higher productivity objectives in Nigerian economy most especially in the public sector organizations.
However, the researcher further observes that, development policies in any economy may likely not be successful without ensuring sufficient and adequately trained manpower is put in place. Not only that, but also to ensure that the trained manpower is fully employment appropriately. This may lead to higher productivity in an economy. The public sector is one of the largest sectors of Nigerian economy that provide jobs to citizens. In Nigeria, government is generating a lot of revenue from the public annually with the aim of providing essential services to the general public. Furthermore, in relation to the case study (Board of Internal Revenue), it is basic for the government to have resources required in running activities for enhancement of the quality of lives of its citizens. Thus, taxes have to be levied on all taxable people, individuals and corporate organizations.
In line with this, in order to attain aims of the public sector organizations, and also meet-up with the current technology developments, manpower training has to be embarked on. This is because; manpower training can lead to higher productivity in the organizations since it is the bedrock of every organization success.
According to Nyanwu (1997), Nigeria set up PEs (Public Enterprises) in all sectors of the national economy, because they were seen as the only way of attaining economic growth in the face of; inadequate entrepreneurial skills, shortage of investible capital, fear of foreign control of the national economy, and underdeveloped capital market. He further state that, during the oil boom era of 1970s, PEs total about 600 at federal level and 900 at state level. In the 1990s PEs accounted for 30 – 35 percent of GDP and large proportion of employment in the modern economic sector (Bureau of Public Enterprises, 1996). But it was later discovered that there are many hunches leading to poor performance of the PE sector among which is lack of manpower training.
Due to the economic problems and in particular, PE sector, it dawned on the federal government for solution to rescue the PEs. Consequently, the privatization and commercialization programme was conceived introduced by SAP (Structural Adjustment Programme). Another organization similar to SAP handling issue like this, is NEEDS (Nigerian Economic Empowerment and Development Strategy) introduced by Obasanjo Regime.
Various agencies are involved in tax policy administration in the country. At the federal level we have Federal Board of Inland Revenue (FBIR), Federal Inland Revenue Services (FIRS), Federal Tariff Review Board (FTRB), Federal Ministry of Finance, etc. while at the state level we have State Board of Internal Revenue (SBIR), State Internal Revenue Services (SIRS) and the Planning and Budget Department. Thus, there are at the federal, state and local government levels, Federal Inland Revenue Services, State Internal Revenue Service and Local Government Revenue Committee (LGRC) respectively. Each service has a board which is its governing body with responsibilities. Some of their objectives might include: Collect tax base on law by cheap means to actively encouraging compliance; Prosecute the tax laws very vigorously; Maximize tax collection by effective and extensive coverage of the country; and Maintain public confidence in integrating tax system through fairness and uniformity.
Therefore, in line with the above background, Kaduna State Board of Internal Revenue came into being by an Edict of 1997. The Edict derives its enabling power from section 9 of the Personal Income Tax Decree 104 of 1993 of the Military Regime. It states as follows:
“there is hereby established for the state a body called the board of internal revenue (hereinafter in this edict referred to as “the board”) whose operational arm shall be known and called internal revenue services (hereinafter in this edict referred to as “the state service”) which shall be a body corporate with perpetual succession and a common seal, and with a power to sue and be sued in its corporate name and acquire, hold and dispose of movable and immovable property”
Given the above background, the research work seeks to investigate manpower training and its impact on employee productivity in the public sector. This means that manpower and training of organization employees will be studied with emphasis on how the training administered to the employees may influence their productivity and the entire performance of the organization as a whole. The case study considered for this research work is Kaduna State Board of Internal Revenue. This is because the Board is being patronized by customers and offer services to both domestic and international investment.
However, the Board does not operate in isolation. This is because of the prevalence of numerous challenges offered by the contemporary government, business and financial world. Some of these challenges include: information technology (IT) and computer operation, project financing, government policies are among others in the PE sector like privatization and commercialization. The board is required to find ways forward for performance in line with the organization requirement for high productivity.
But the board productivity in practice may depend on the employees’ performance because it greatest worth and saddled with a lot of responsibilities, which may be impacted through manpower training and development or education to influence job performance. And the question of interest is; does manpower training have effect on employee productivity in the Board?
In addition, this research work is intended to establish some form of relationships between the effects of manpower training on employee productivity in form of 3 angles influential variables on the organization employees which include: knowledge, skills and attitude.
These influential variables are carefully selected for consideration because manpower training is aimed at changing the behavior of the organizations’ employees towards better job performance, improved productivity and the overall success of the organization objectives.
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