Research Proposal for Revenue Generation on Haulage System: A Case Study of Osun State Government in Nigeria.

Research Proposal for Revenue Generation on Haulage System: A Case Study of Osun State Government in Nigeria

Adekunle Ayobami  Ademola.

Department of General Education Studies, Adeleke University Ede, Osun State

DOI: https://dx.doi.org/10.47772/IJRISS.2025.90400367

Received: 10 October 2023; Accepted: 25 March 2025; Published: 16 May 2025

ABSTRACT

In Nigeria, there was the Presidential elections, which took place on  25^th  February,  2023, and the Governorship elections, which was held on  18^th  March,  2023. However, on May 29^th, 2023 the New President and the Governors were sworn in, so as to take over the affairs of the Country and the various States of the Federation. It was observed that majority of the State’s  Chief Executive Officer, realised the need to look for more revenue apart from the monthly revenue from the Federation Account, so as to do more good things for their people. The paper examined a  research proposal on Haulage System using Osun State of Nigeria as a case study. Secondary sources of information were relied upon. The methodology adopted was qualitative research method.  The Author also conducted an in depth interviews  on some key Stakeholders on revenue matters in the State. The study examined various sources of revenue that are available to a State  Government, with a focus on revenue generation on Haulage System, which is one of the viable internal sources of revenue. The research proposal concludes as follows: ( a ) It is better to make use of an experienced revenue Consultant to  drive revenue on Haulage Business, and collect the revenue on behalf of the State Government. ( b) The Osun State Government and the Consultant should ensure that there is proper accountability in the activities of all Stakeholders, that are involved in the revenue drive and generation. ( c) There should also be transparency in the collection and keeping of funds realised from the revenue generation on Haulage System. ( d ) More indigene of Osun State will be gainfully employed, either as a supporting Staff or as one of the Supervisor. ( e )  It is time for the State Government to look into the possibility of Digitalizing the generation and collection of revenue so as to collect more revenue for the benefit of the  Citizens.

Keywords:    Research Proposal, Revenue Generation, Haulage System, Revenue Consultant, Sources of Revenue, Case Study, Osun State, Nigeria.

INTRODUCTION

Revenue is regarded as a life blood for any Government that wants to do more good things for its citizens. Therefore for a State Government to continually sustained the needs of its citizens, she has to generate more revenue from the various sources of revenue that are available. One of the sources of revenue is the revenue on Haulage System.

In Nigeria, the Presidential elections and that of Governorship took place on 25th February 2023 and on 18^th March, 2023 respectively. The Presidential elections was held all over the Country, while the Governorship elections took place in 28 States out of the 36 States, that are in Nigeria.

It is on record that in Nigeria, there is an arrangement of  sharing revenue from the Federation Account every month. That is every month, the Federal Government of Nigeria, the 36 States in Nigeria and the 774  Local Governments shared the total revenue that are accrued to the Federation Account, using the formula suggested by a body called Revenue Mobilisation Allocation and Fiscal Commission. The sharing formula kept changing in the last ten years. Howbeit, the current sharing formula is as follows. The Federal Government was given 52.68 per cent; All the States Government were given 26.72 per cent. The Local Government has 20.60 per cent; while 13 per cent out of the shared  of the Federal Government is called derivation, and the derivation percentage is meant for the Oil Producing States in Nigeria. ( Ujah Emma, 2023 ).

It was observed that immediately after the swearing in of some of the State Governors on 29^th May, 2023, they set the ball rolling by looking for ways to generate and collect more revenue, into the coffers of their various States Government. It is in line with this passion that the present study by the Author examined the generation of revenue by a State Government, with the collaboration of a Consultant, using revenue generation on Haulage System as one of the sources of internally generated revenue.

The generation and collection of additional revenue from Haulage Business, will help to solve the following problems.

• The issue of inadequate funding from the Federation Account.
• The problem of Economic hardship in the  Nigerian Economy, as a result of removal of fuel  subsidy.
•  The passion of the Chief Executive Officer (CEO)  to do more good things for the citizens.
• Lack of proper accountability by the past Leaders.There are also noticeable numbers of  abandoned projects by the past Administrators. Some of these projects needs to be fixed, so that people can make use of them.

Statement of the Problem

The Osun State Government needs to generate and collect more revenue so as to meet the ever increasing demand from the Government, by its citizens. As such the Government have to provide adequately for the welfare of the citizens. There should be a serious efforts, to generate and collect more revenue from the Haulage System., with the collaboration of the State Government and an experienced revenue Consultant. The expectation is that a Consultant will be more effective, rather than making use of the Government Staff in the collection of the revenue.

As a result of the earlier mentioned points, the State Government will require additional revenue for the following reasons.

Funds are required to pay the salaries and allowances of the Government Workers.

There is the issue of inadequate funding from the Federation Account. This need to be supplemented by additional money.

The problem of Economic meltdown and Inflation that surfaces as a result of removal of  Petroleum Subsidy. Government needs money to properly address the issue.

During the electioneering campaign, the Governor made a promise to the Citizens that he will provide good roads network, portable water, uninterrupted supply of electricity, good health facilities, functional education system, and provision of jobs for the teeming Youth population. All of these laudable programmes required more funds, so as to effectively fulfilled the manifesto.

In some cases  we have abandoned projects all over the State. These are the project the past Administrators were unable to complete during their tenure in office. There is need for the present Chief Executive Officers to complete these projects for the benefits of the people. In short the passion the State Governor has, to do more good things for the citizens can only be effectively and efficiently actualize if there is an additional sources of revenue, that is well tapped for the optimal benefits of the masses.

Objectives of the Study

The main objective of the Study is to provide or explain ways any  State Government can collect more revenue, from the available internal revenue sources, using revenue generation and collection from the Haulage System as an example. The Google search defined a case study as  “a  research approach that is generally used to elucidate an in—depth multi-purpose understanding of any complex issue so as to look like a real life context.” Therefore since the research proposal is a case study, the specific objective is to use Osun State Government as an example, so as to make the Study a practical one. That is not just theory but practicable example to bring the matter into a clearer perspective.

Scope   Of   The   Study

The Study was centred on the State Government of Osun in Nigeria. There are few big Cities and many Towns in Osun State. Some of them are Osogbo,  Ile Ife,  ilesa, Ikire,  Gbongan,  ila-Orangun,  Iwo,  Ede, Ejigbo, Ikirun and so on. However the Author is of the opinion that the revenue generation on Haulage System should start from Osogbo, which is the State Capital of Osun State.

METHODOLOGY

Secondary sources of data were relied upon, for the collection of data for the Case Study. Information were collected from write up on revenue and the Author make used of his past experiences as a Director of Finance in many  Local Governments in Osun State and also in the State Civil Service, which spanned for more than 25 years. Furthermore qualitative method of research was adopted. The Author also carried out in-depth interviews on some key Stakeholders on revenue matters in the State.

Major  Cities  And  Towns  In  Osun  State.

Osun State which is  also called the State of the living spring, was created on August  27,  1991, from the Old Oyo State, by the Military Administration of General  Ibrahim Badamosi  Babangida .The State is a citadel of the Yoruba cultural heritage. The approximate area of the State is 14,875 square kilometres. Osun State is bounded by Ogun State in the South,  Kwara  State in the North, Oyo State in the West and Ekiti  and  Ondo States in the East. (  Oladipo    Oladosu,   2010 ).                                            Some of the major Cities and Towns are  Osogbo  which is the State Capital.  Others are ile—Ife,  ilesa ,  ila   Orangun,  iwo ,  Ede,  Ejigbo,  Ikirun,  Okuku, Ikire, Gbongan,  Iragbiji,  Oke  Ila,  ifon , Ilobu,  Ode—Omu,  ipetumodu, ipetu—ijesa  and so on.                                                                                                           The Author is of the Opinion that the State Government should first of all start the revenue generation business on haulage system with  Osogbo,  which is the State Capital. Later on the generation can be extended to other Cities and Towns in the State.

Roads/Routes  That Enters Osogbo

As  earlier been suggested by the Author, the State Government may wish to commences the revenue generation business on Haulage from the State Capital, which happened to be Osogbo. The following listing are the roads/ routes that enters Osogbo. These are the routes  that the revenue collectors will use ,so as to carried out their assignment.

Gbongan——–Odeomu———-Osogbo    Road.

Iwo——Ede——-Osogbo     Road.

Ogbomoso——Ejigbo—–Osogbo    Road.

Ifon—-Ilobu—–Osogbo    Road .

Ofa ——-Ikirun—Osogbo   Road.

Ilesa——Owode—-Osogbo   Road.

Ile—Ife —–Ede —–Osogbo   Road.

Source——- Author 2023.

Conceptual  Review

Meaning   Of    Haulage

Haulage can be described as the Business or the act of transporting goods by either Road or Railway system, usually between Suppliers and Consumer’s outlets, which also include factories warehouses and  deports. In short Haulage covers everything Human beings might wish to move in bulk, such as cement, cartoons of beer, bottled water  pack of satchel water,  vegetables,  food stuffs, clothes, iron ore, coal, plank, and so on.( Blaszak, Michael  W, 2011 )

Types   Of    Haulage

There are different types of Haulage. Plessas ( 2022 ), enumerated the different types of Haulage, as Road Haulage, General Haulage, Plant Haulage, Hazardous Haulage, Heavy Haulage, Vehicle Haulage, Fragile Load Haulage and Parcel Delivery Haulage, At this juncture,  it is necessary to explain further each of these different types of Haulage.                                                                                                              Road Haulage——-this is adjudged to be the most common type of all the various Haulage. Road Haulage uses trucks and trailers to transport goods on public roads. It is a good method of transporting goods over a long distances. Road Haulage does not require the use of expensive infrastructures, such as railway and pipelines. It should however, be noted that road haulage depend on good weather and good road conditions. It is also very vulnerable to delays and disruptions.

General Haulage:—— this is used in most industries to transport large amount of goods. As an example it can be used to transport containers from ports to factories. General Haulage often consists of safe- to- transport items.

Plant  Haulage:—– this is used to transport plant machinery. Here specialist vehicles are fitted with the necessary safety gadgets, such as winches, so as to accommodate the heavy duty machines and vehicles. Some of the machinery, that can be transported with the aid of Plant Haulage are cranes, digger and excavators.

Hazardous Haulage:—– this is useful, if a person or a company wants to transport a dangerous material, such as chemical or gas or explosives. Hazardous Haulage can be regarded as a specialised Haulage. As a result of it hazardous nature, the companies and vehicle that can be used for this type of Haulage have to meet certain legal requirements  in order to transport the dangerous substance earlier mentioned.

Heavy Haulage:—- this is used to transport a larger or heavier loads, especially on public roads. We have different levels of heavy Haulage. The levels depend on the weight band that the vehicle is carrying. It is important to note that there are different speed limit for each of the level of heavy Haulage.

Vehicle Haulage:—– this is used to carefully and safely transport various vehicles from one place to another. As an example, it can be used to transport a lot of vehicles from the manufacturing company to the show room. Here the type of vehicle used are purposely modified to  allow for a wide range of vehicles to be loaded on a lorry

Fragile Load Haulage:—– this is useful when there is need to transport delicate or fragile goods. The goods can be glasses, screens, delicate electronics or servings plates. There used to be specialised training in safe driving for companies that specialise in delicate good transportation.

Parcel Delivery Haulage:—–  often time People usually forgot the parcel delivery Haulage. It is essential because it allows the company to transport large amounts of parcels and packages at once. Parcel delivery Haulage System is also called next– day delivery business. However the Study focuses on Road Haulage System.

Equipmen Used   For  Road   Haulage   In   Nigeria:—–

Some of the equipment that are used for road haulage are large vehicles, small and big trucks, trailers, covered body trailers, sided trailers, refrigerated trailers and heavy duty equipment.

Advantages     Of    Road    Haulage    System:—

It is possible to transport a wide variety of goods at once

It saves business time and money. This is because one can transport goods in bulk.

The system make it possible to trace and track your goods from one location to another location.  Road Haulage System is also more flexible in term of scheduling time, the capacity and also in term of delivering options.

Road Haulage System also make it possible to deliver personalized service. That is it is possible to deliver door—to—door services for the customers. The personalised services is regarded as one of the greatest assets of road transport system. Some authorities called it the life blood of the transport sector, because of the uniqueness of the services provided. ( Tarushi   Singh ,2022 ).

Disadvantages    Of    Road     Haulage     System:—-

The road haulage system is affected by the changes in weather. That is as a result of the seasonal fluctuations in weather conditions, the roads can  be unsafe and unusable, due to the effect of heavy rainfall, thunder storms, fog and other unfriendly weather conditions.

In road haulage system, there is high vulnerability to accidents. This made the mode of transportation to be less predictable, and secure.

The  slow nature of the road haulage system is another disadvantage. The system is slow if one compared it with air transport. Furthermore, there can be delay on the road due to traffic or poor road.

In term of organizational and structural balance,  the road  transport system is adjudged,  to be less organised, when on compared it with air and water transport system. ( Tarushi   Singh , 2022 ).

In Nigeria the menace of highway thieves, armed robbers and herdsmen are other militating factors that is affecting road haulage system.

Sources    Of    Revenue    For   A    State    Government.

According to Omoniyi  and  Hassan ( 2020 ),the  sources of revenue that are available for a State Government can be classified into External Sources and Internal  Sources.

External  Sources:—-

The statutory monthly allocation from Federation Purse. This is in line with the 1999 constitution of the Federal Republic of Nigeria, that is section 162 of the Nigeria constitution. That is every month, the  Federal Government of Nigeria, the 36  States and the 774  Local Governments Area, shared the money that are accrued to the Federation Account.

Grant—in—Aid  from the Federal Government of Nigeria.

Borrowing from the various Financial Institutions, like First Bank, Wema Bank, United Bank for Africa, and so on.

The share of each State from the proceeds of Value Added Tax, generated by the Federal Government.

Grant—in—Aid from the Foreign Donors or International Agencies. Ecological funds, from the Federal Government of Nigeria. Proceeds from gains on petroleum profits.

Internal Sources:-

The money the State Government collected from Pay– As– You—Earn ( PAYE ). That is the funds realised after the Monthly payments of salaries and allowances.

Capital gains tax from an individual Person. Payment of stamps duties on instruments executed by individuals.

All the money realised from Pools Betting,  Lotteries, Gaming and Casino. Street naming registration fees, especially in the State Capital.

Fund realised from Business premises registration.

Earnings from the activities of miners in the State.

All funds realised from the various investment embarked upon by the State Government. For example in Osun State we have the Osun State Investment Company ( OSICOL ). Some of the Business investment being managed by  OSICOL are, filling  station, shopping malls, water bottling company and so on.

THEORETICAL  REVIEW

Theory      Of      Revenue:—

According to  Professor Dooley, “ The revenue of a firm is its sales receipt or income “ In explaining the  theory of revenue, it is necessary to explain the three concepts of revenue. These are Total Revenue, Average Revenue and Marginal Revenue.  Total  Revenue——– Dooley ( 2008 ) further defined Total Revenue as the sum total of all sales receipt, or income receipt or income of a firm. Thus Total Revenue can be taken to be the amount of money that a firm receives for the offer of its products and services  in a given market situation.  The total revenue of a firm can be calculated by taking the quantity sold in a given period and multiplied it by the price. Thus   TR  =  Q × P

Here     TR  is   the    Total   Revenue.   Q      is  the  quantity   of   sales   sold   and    P  is  the  price  per unit   of  output.

Average     Revenue——— The concept of Average Revenue, is better explained in a perfect competitive market.  Average Revenue is used as a price .It is calculated by finding the ratio of the firm total revenue and the available number of goods sold at a particular time.                                                 Thus    AR =  TR /  Q      Here  AR   is   Average    Revenue.      TR    is   the   Total     Revenue    and  Q   is   the number   of units  sold.

Marginal  Revenue———- In a situation where by a firm receives an extra money by selling one more additional unit of the commodity, the extra money or revenue received is called  Marginal Revenue. In other words by selling an additional unit of the commodity, the firm will earns an additional revenue that sum up to the total revenue.  It is this addition to the revenue that is called  Marginal Revenue.  Marginal Revenue is Calculated  like  this

Thus       MR  =  TR n—  TR n—1        Here  TR n    is the Total Revenue on   n  units   and  TR n —1  is the Total Revenue of  n—1  units.

Political   Economy    Theory  Based   On   Marxian   Concept—–

The Political Economy Theory can be explained by anchoring the theory on the Marxian Concept of  Dialectical Materialism of the Society. Essentially the Marxian Concept emphasised the followings,  these are  primacy of the material conditions, of a society; the complexity and relatedness of some elements in the Society and the ever changing character of the social reality. ( Nwekeaku  Eke, 2013 )

In any Society, the mode of production, of that Society can be used as a basis to know more about the Man and his social relationship with other elements in the Society. Generally the mode of production in any Society can be classified into productive forces and the social relations of production.

The productive forces consists of Men, Machines, Money and Materials. While the social relations in production are measured by the personality of ownership of the means of production; the role the owner play and the way the outputs is distributed.

In an attempt to apply the theory to the Nigerian situation, we find out that the  means of production, distribution and exchange are largely owned and controlled by the various Governments in the Federation. Although there are some few individuals who also controlled the means of production, distribution and exchange of resources. As a result of the above scenario, there are a lot of struggle among the various social classes in other to partake in the sharing of National Wealth. The National Wealth can also be called the Revenue, which the various social classes in Nigeria are making frantic efforts to have a fair share.

Political     Economy     Theory    Of    Fiscal     Policy —

The theory says that Government used to raise revenue resources to finance Public Investment, provision of public goods and services, as well as have it in mind to focus on development projects. Here the Government made policy decisions and determined how best she can allocate the collected scarce resources into different alternatives competing sectors. ( Hassler  et  al  2007;   Battaglini   and  Coate , 2008 ).

EMPIRICAL REVIEW

Clement, Bhattacharya, and  Nguyen ( 2003 ) .  The Scholars observed that, there are evidence to show that, any time most developing  Countries, underwent fiscal adjustment, due to the implementation of economic reforms it usually resulted in cuts of Public expenditure, more so when the Economic reforms, included some policies measures that can restrain  Government revenue. As a result of this there will be pressure on budgetary allocation, which will eventually diminished  available resources for Public spending.

Kumar, Leigh, and  Plekhanou  ( 2007 ). According to these Scholars  there are evidence to show that in any period when there are restrictive polices and fiscal consolidation from the Government, it is the Public spending on infrastructure that will be the first to suffer, due to the Government expenditure compression. Their evidences are from  the fact that harmful effects of reduced Public investment are quickly felt ,whereas in other components of the State budgets,  like Public sector wage bill the effects is not quickly felt.

Roy;  Heuty  and   Letouze  ( 2026 ), observed that any time there is higher State budget deficit in the previous period ,there is tendency that this will lower the level of infrastructural expenditures. As a result of these higher Public budgets deficit the State will have no option but to adopt restrictive fiscal measures. This can be done by cutting Public capital spending and at the same time maintaining  other spending that is  considered sensitive  social spending so as to keep up their political legitimacy.

Necessary Things to Do for The Successful Implementation of  Revenue Generation and Collection on Haulage System.

The  State  Government——- Osun State Government will have to embark on dialogue with the various Companies and other Stakeholders that are involved in the Haulage Business. Identification Of The Vehicle——-  There is need to identify the type of vehicles that are involved in the Haulage Business.

Ticketing—– The State Government and the Consultant will have to determine the  amount of money each truck owner will pay daily. There should be room for any Company that want to pay at once.

The Bank—– Determination and selection of the commercial bank or banks that will warehouse the money collected on haulage ticketing, is also very important.

Sharing  Formula—- Determination of the sharing formula between the Osun State Government and the Consultant on revenue generation on haulage business is also germane for the successful implementation of the project.

Printing Of Revenue Receipts——–  The printing of revenue receipt that will be used for the revenue collection, should also be determined. The handling of the revenue receipt, the custodian of the receipt  and the security of the receipt are also very important.

Personnel———  The personnel that will be involved in the collection of revenue on Haulage Business should also be selected. There should be Staffs that will be in—charge of the various Roads and Routes that leads to Osogbo. Also the supporting Staff should have a Supervisor or Supervisors, that will oversee the activities of the supporting Staff.

Remuneration Of Members of Staff——-  The supporting Staff and the Supervisor has to be remunerated,  especially if they are not in the employment of the State Government. What each person will collect either weekly or monthly should also be fashioned out by the State Government and the Consultant.

Public  Enlightenment——–  Furthermore there should be a way of passing information to members of the public, on the meaning of Haulage System, the equipment that will be used, the vehicles that will be involved and the amount of money each category of Vehicle will pay.

Method Of  Public Enlightenment Campaign——  This can be carried out by embarking on Radio and Television gingles  by printing of hand bills  for the members of the public, by organising talk show on revenue generation and collection on haulage system.

The  Cost  And  Benefits   Factors

It is a fact, that the State Government and the Consultant will incur some expenses on remuneration of supporting Staff, that is those that will collect the revenue, especially if the Staff are not the employees of the State Government. Money will also be expended on logistics activities, while the issue of Publicity and printing of revenue receipt will also require the spending of the money.

However, the benefits that the Osun State Government will realised from the venture, in terms of additional revenue generation, the types of goods and products that are taking into the State Capital, the creation of employment opportunities for the large number of unemployed youth and the ability to manage and control the State, cannot be overemphasised. On the other hand, the Consultant will also realised money from the joint venture. That means, he will have more funds at his disposal.

In—- Depth    Interview   With    Key    Stakeholders

The Author conducted an in—depth interviews on some key Stakeholders in the State. The purpose of the interview is to know their feelings and opinion about the idea of revenue generation on Haulage System by the Osun State Government. Those that participated in the conduct of the in-depth interview are Tax professional, A Retired Permanent Secretary, Director of Finance and Account, A legal luminary, Community Leader and A High Chief. Their various responses are as follows:

Tax Professional—— The tax professional is a member of the Institute of Taxation of Nigeria. He is also a member of the Institute of Chartered Accountants of Nigeria. He is of the opinion that, all the collection of revenue in Osun State should be digitalized. He strongly believe  that, if the collection of revenue is fully automated more revenue will be in the purse of the State Government.

Retired Permanent Secretary—- The Permanent Secretary, retired from the State Ministry of Finance. According to him, there should be Fiscal Discipline. That is the State Government should not spend more than the revenue collected in every financial year.

 Director of Finance and Accounts—— The Director of Finance and Accounts is currently serving in  the State Ministry of Budget and Planning. She is of the opinion that, the State Government should always release funds in line with the Budget provision of each entity.

Senior Advocate of Nigeria——  The legal luminary, is of the opinion that, if the State Government wants to borrow money at all, the borrowing should be in line with what is in the Fiscal Responsibility Acts. The  Acts stated that if the Government has reason to borrow money, the money borrowed should be used for Capital Projects.

Community Leader——- The Community Leader is of the opinion that, there are many areas of revenue generation that the State Government can tap into. That is apart from revenue on Haulage, other sources of revenue are revenue collection from Motor Park, Garage , and so on. He is of the opinion that revenue generation and collection are better managed by a Consultant. He further stated that the State Government should not allow the Civil Servants to collect the revenue on Haulage on behalf of the Government.

Chieftaincy Title Holder——— She is one of the Senior Chief in the State Capital. According to her, any time the State Government wants to collect revenue from the citizens, the Traditional Rulers should  be informed. She is of the opinion that it is the Traditional Rulers  in conjunction with the Chiefs that will help the Government, in creating  awareness for the citizens on the need for the members of the Public to cooperate with the Government; and that the citizens should take the matter as one of their civic responsibility

CONCLUSION.

The study from the research proposal for revenue generation on Haulage System concludes as follows:

• The Osun State Government and the Consultant, should ensure that, there is proper accountability in the activities of all Stakeholders that are involved in the drive, generation and collection of the revenue, that will be realised from the Haulage Business in the State.
• There should also be transparency in the handling and keeping of funds realised from the revenue generation from the Haulage System.
•  It is better to make use of an experienced revenue Consultant, to drive revenue on Haulage System, and also to collect the revenue on behalf of the State Government.
• There is problem of unemployment in the State, and indeed all over the Country Nigeria. With this revenue generation business on haulage, more indigene on Osun State will be gainfully employed either as a supporting Staff or as a Supervisor.
• It is time for the State Government to look into the possibility of Digitalizing the generation and collection of revenue, so as to collect more revenue.
• In the interest of proper growth and development in the State, the Government should embrace the principle of Fiscal Responsibility Acts, which stated that if the Government has reason to borrow money, the money borrowed should be used for Capital Projects.

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