Assessment of Tax Collection Methods in Benue State

This research assesses the methods employed for tax collection in Benue State, North Central Nigeria, and their effectiveness in mobilising internally generated revenue. Benue State, largely agricultural in character with limited industrial activity, relies heavily on personal income tax, market levies, and business premises taxes to fund its recurrent expenditure. The proliferation of revenue agents, informal collection points, and direct assessment methods creates a fragmented collection environment that is vulnerable to leakages and corruption. Using a descriptive survey design, primary data are collected from 130 revenue collectors, enrolled taxpayers, and market operators across three local government areas: Makurdi, Gboko, and Otukpo. The questionnaire examines collection methods used, frequency of receipting, remittance timelines, and perception of accountability in collection processes. Secondary data from the Benue State Internal Revenue Service on revenue heads and IGR trends are also incorporated. Descriptive statistics and correlation analysis are applied. The study expects to find that direct tax collection by field agents, while extensive in reach, generates higher leakage rates than point-of-sale electronic collection systems. Non-issuance of receipts, lack of remittance deadlines, and inadequate supervisor oversight are identified as persistent challenges. Recommendations include transitioning to fully electronic collection systems linked to a central treasury, reducing reliance on field agents, and deploying real-time collection monitoring dashboards. Keywords: tax collection methods, Benue State, internally generated revenue, leakage, electronic collection.