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CHAPTER ONE
INTRODUCTION
1.1  BACKGROUND OF THE STUDY
The Board of Internal Revenue, Enugu in Enugu state has its origin back to the era of our colonial masters in Nigeria being establish along side other government agencies. As internal Revenue, a division of the ministry of finance in the then Eastern Nigeria, the aim was to generate revenue to enhance the execution of her mapped out programmes. The Board of internal Revenue was established as an autonomous government agency charged with the sole responsibility of tax administration with the jurisdiction of the then Eastern Nigeria. This took eect in 1960 aer the independence followed by much demanding and expanding responsibilities. It therefore, has undergone and served various governments since its inception such like Eastern Nigeria, East central state, Anambra state and to its present state as one of the leading and autonomous viable extra-ministerial department of Enugu state government. Policies are formulated and implemented just for the better welfare of the people by the government either in national, state or local levels. therefore at dierent levels the government has various organs by which it executes their policies for the interest of its subjects. Among these organization especially in Enugu State is the Board of internal Revenue, Enugu. It is through that there were such changes in government and the ones arising from even successive governed especially on those government organs yet, there is that constance in the duties and responsibilities of the said Board in Enugu as the main organ charged with the generation of revenue for the government the execution of her programmes. With due consideration, therefore as to the objective and with particular reference towards achieving the goal of the Board of internal Revenue, Enugu as an organization. There must be an effective and efficient tax administration with in and outside state on behalf of the government. A summarized break down of the objectives of the organization goes thus:
– To assess personal income tax on persons and enterprises other than that of limited liability companies. – Taxes is to be collected on behalf of the state under the following divisions:
a) Personal Income tax
b) Entertainment tax
c) Pay as you earn
d) Road tax
e) Social function tax
f) With holding taxes on contracts, rents, dividends, director’s fees and professional fees etc.
– To advice government on tax matters.
– To render proper account of the revenue collected on behalf of the state.
– To formulate tax policies in liaising with the joint board.
– To prepare annual revenue estimate.
– To liaise with federal Board of Internal Revenue for the state share of value Added Tax (VAT)
– To prepare and render weekly, monthly and annual revenue returns.
– To issue and validate tax clearance certificate.
– To investigate and obtain information for tax purposes etc. The Board with its present organizational structure has the director of internal Revenue as the Chief executive and Accounting officer. The position of the director of internal revenue through mandatory as occupied by a career officer, yet has the status of director general by federal government directive. In accordance with Decree 43 of 1983 (now abrogated) the Board now has three main service department namely: personnel management department with sole responsibility for all personnel functions; finance and supplies department directly incharge of all matters concerning finance and supplies; and the planning, research and statistics department-which is incharge of planning and other related matters. Others are the line department which carryout the duties with which the Board is identified / established. These department include Assessment Department. It shoulders all matters related to tax assessment. Then the collection department which is entirely responsible for tax collection form all sources; the investigation and information procurement department whose duty is to investigate and procure information for tax purposes. Then to enhance a grassroots and effective execution of its due responsibilities, there are three special zonal officers married by zonal tax authorities re-established by the Board with in the state namely zonal tax authorities, Enugu zone, Nsukka zone and Abakaliki zone (in the present Ebonyi state capital). They are responsible for tax assessment and collection form all local government motor licensing and tax offices with their zonal being directly responsible to the director of internal revenue as it affect all tax activities in their different zones, they collect and render weekly, monthly and annual returns as at when due. The motor licensing offices are controlled by the motor licensing offices authorities while the executive secretaries to assessment authorities control the local governed tax oice. The life wire of the Board of internal revenue activities within the present Enugu state comprises the zonela and local government tax and motor licensing offices. Below is a diagram of organizsational structure of Borad of internal REvenue, Enugu to expantiate more as to the above:
ORGANISATIONAL STRUCTURE OF BOARD OF INTERNAL REVENUE DIAGRAM 1.2 STATEMENT OF THE PROBLEM
Almost all activities are generally and basically determined and are being carried out by actors (persons) that make up such public sector. Lmachinery, materials and money (structures) together with time can be unproductive without human efforts and directions human manpower, simply every aspect of the activities of any or all public sector is determined by the competence and general effectiveness of its available human resources. I therefore, maintain that both the behaviour and attitude to work by the employees of any said public sector are often associated with or influenced by level of motivation and other factors available in such establishment such employee motivation includes:
a) Clearly defined schedule of duties
b) Reward for effectiveness / over time claim
c) Conductive working environment
d) Hazard allowance
e) Adeqauate information
f) Opportunities for improvement – Training etc.
g) Adequate supply of working tools
h) Transportation – travel allowance
i) Health / welfare service (canteen, hospital, sick / maternity leave
j) Confidence and trust
k) Adequate recognition and protection
L) Accommodation
M) Reward for sacrifice
n) pre-retirement attention / pre-briefing
o) Equity and fairness these and other employee motivation factors plays a vital role (positive effect) in the performance and effectiveness of the staff in any public sector. Therefore the level with which these motivating factors are provided especially to public sector offers some remedy for comparison in terms of general performance between two organizations that perform similar functions e.g (union bank and Afri bank)
1.3  PURPOSE OF THE STUDY
This little work is hereby deigned to contribute to the issue of employee motivation as it affects the public sector, its workers to enable them put in their best performance in the immediate existing task of nation building towards the improvement of our economy. This sole desire and hopelessness into which the employee motivation especially in public sectors has been place. This resulting from the unstable policy, economy and its inflationary trend.
The study therefore is aimed to identify those factors that motivate employee in the public sector and their impact on job performance. it is basically directed toward identify those motivating factors which are lacking in the board of internal Evenue Enugu. Analysis would be made on their general implication and suggest possible solution on how best an employee should be motivated in order to effect an improved job performance especially in the public sector.
1.4  SIGNIFICANCE OF THE STUDY
This study of under taken to emphasize the necessity of employee motivation I public sectors which are service oriented establishment with set objectives to achieve lack of such factor and hence motivation shall obviously lead to how performance among workers and eventually to non-realizaiton of the set goal of the establishment. It will offer possible solution as to how employee can be motivated in order to enhance job performance.
1.5   RESEARCH QUESTIONS
It will be necessary to examine the following question.
i) Can you identify the time / duration spent by employees in the Board of internal Revenue, Enugu state.
ii) Do you think that the employees of the Board of Internal Revenue performed at optimum level? yes / No
iii) From the question above, if you answer is yes please could you mention some of he factors where you based your opinion.
iv) Is there over-staffing in the Board of Internal revenue Enugu state, which may prevent the government from motivating them accordingly.
1.6  SCOPE / DELIMITATION OF THE STUDY
This study is focused on those factors which affect the motivation of employees in the public sector, with particular reference to the workers of the Board of Internal Revenue Enugu state.
1.7  DEFINITION OF TERMS
For the purposes of clarification and proper under standing of this work, several concepts and term used here with, to an extent be defined as follows:
1.7-1 EMPLOYEES: This refers to all the worker employed and working in an organization / establishment. 1.7-2 MOTIVATION: Is a general term applying to he entire class of drives, desire need wished and similar forces. This reflects wants, hey are the identified rewards or incentives that sharpen the drive to satisfy these wants. It also the means by which conflicting needs may be reconciled or one need heightened so that it will be given priority over another that conscious effort made to induce a positive attitude of a person or group of persons toward something.
1.7-3 SATISFACTION: Refers to the contentment experienced when a ant is satisfied. It is the out come already experienced.
1.7-4 PUBLIC SECTOR: It is there establishments set up and is controlled by either the government by private individuals. A field of activity especially of business trade etc solely designed to serve the public.
1.7-5 GOAL: This refers to the objective or target set for achievement or realization by an organization.
1.7-6 CONDITION OF SERVICE: This is he stipulation of a number of incentives aimed at attracting he right caliber of employees as well as inducing the worker to produce salary. Housing allowance, pension, leave allowance, free insurance vehicle loan and free medical etc.
1.7-6 PRODUCTIVITY: It refers to the workers out put per annual, hour or performance in relation to his work. 

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