Developing Effective Strategies to Boost Internal Revenue Generation from Cattle Markets in Adamawa State of Nigeria

Abstract

This study examined strategies to enhance internally generated revenue (IGR) from cattle markets in Adamawa State, Nigeria, focusing on five major variables: modern market infrastructure, market management committees, motivation of personnel, security arrangements, and sanction of corrupt or fraudulent staff. Despite the state’s abundant cattle markets, revenue collection remains below potential due to infrastructural deficits, operational inefficiencies, insecurity, and corruption. The study employed a descriptive survey and ex post facto research design, collecting primary data from 300 respondents where 288 dully responded across six strategically selected cattle markets representing the three geopolitical zones in the state. Data were analyzed using descriptive statistics, correlation analysis, and multiple regression techniques with STATA 14. Regression results revealed that modern market infrastructure positively and significantly affects IGR (B = 0.1813, p = 0.000), while management committees (B = 0.2992, p = 0.000) and security measures (B = 0.3615, p = 0.000) were the strongest predictors of revenue generation. Motivation of personnel also positively influenced revenue (B = 0.1090, p = 0.020), whereas sanctions showed a negative effect on IGR (B = -0.1654, p = 0.000). The findings identify the critical role of adequate infrastructure, competent management, motivational incentives, and adequate security in optimizing revenue, while improperly applied sanctions can reduce participation and revenue performance. The study recommends that local government authorities invest in modern market facilities, strengthen management committees, provide appropriate incentives, enhance security, and implement fair and consistent sanction policies to maximize internally generated revenue from cattle markets in Adamawa State.