The document discusses challenges facing Nigerian state governments in generating internal revenue, including overreliance on monthly federal allocations that are unpredictable and often insufficient. It proposes implementing an Enhanced Tax Administration and Payroll System (ETTPS) to help states more effectively capture tax data, conduct field work to audit payers, and integrate new technologies to boost revenue collection. The system aims to help states increase internally generated revenue through a more efficient tax system and reduce reliance on volatile federal allocations.

1. CONTENT
01 02 03 04
WHY LOW
IGR
FAAC Reliance,
political timidity,
diametrically
opposed
systems,
institutional
resistance
THE
SOLUTION
Who we are, ETTPS,
Data capture, field
work, tech
integration
THE
PROJECTIONS
& BENEFITS of
ETTPS
Current system,
Bureau of
statistics and
comparative
analysis
The
Implementation
Operation,
managing,
conclusion.

2. Reliance on
FAAC
Political
timidity
Diametrically
opposed
systems
Institutional
resistance
WHY STATES HAVE LOW IGR PROFILE

3. The benchmark price for oil in the 2015 federal
budget revised 3 times from $120 to $75 to $53,
relying on federal allocations is unrealistic if state
governments are to fulfill their potential and get on
with the business of governing, funding capital
projects and meeting recurrent expenditure
FAAC Allocations is too risky for planning!