CHAPTER ONE

INTRODUCTION

1.0

1.1 Background of the Study

According to Hoskission et al, (2009), marketing is a way or philosophy of life, a
discipline as well as an organisational function. As a way of life, Marketing is as old as man
in the society. But as a full-fledged discipline and major function of organisations, it is of
recent antecedent when compared with the other members of the ubiquitous managerial
sciences Accounting, Finance, Administration, Insurance, and Banking, among others. It is
interesting to know that since the past fifty years when management scholars started writing
seriously on Marketing, there have been quite a lot of changes, growth, and refinement in the
discipline. Modern Marketing as advocated and practised today is much broader and more
pragmatic than the one (classical) in vogue fifty years ago.
According to Adesina (1995) Agricultural marketing comprises all functions and
agencies who perform the activities of satisfying consumer wants, thereby helping to achieve
organizations long range goals and objectives through input, production, distribution,
consumption and regulation. With specialization in production on the rise, Agricultural
marketing systems have increasingly become more complex. Today, most producers and
consumers of agricultural products live far apart, meaning that there are a number of middle
men involved in the provision of crucial services to bring the product from the producers to
the final consumers. Agricultural marketing is where the producer, the processor, the
distributor and the consumer meet. Ezirim, et al (2003), defines agricultural marketing as the
exchange of agricultural products and money that are desired by the consumer and farmer
respectively.
According to Adekanye (1988); Kohls and Uhi, (1990); AMA, (1994); Bibagambah,
(1996) stated that agricultural produce marketing is an integral and crucial part of food
production process in a viable farm enterprise. Agricultural produce marketing is viewed as
1

the flow of goods and services from the point of initial farm production to the hands of the
ultimate consumer. Onyeabor, (2009) added that agricultural produce marketing depicts a
process of demands and motivation of sellers to distribute food items unto ultimate
consumers at a profit.
According to Agbarevo and Obinne (2010), Agricultural marketing extension is
fundamental to agricultural produce marketing and a process of training the farmers on best
ways to acquire farm inputs and distribute the output to maximize profit. Between the
colonial era of the 1950s and since Nigerians political independence in 1960, successive
government

administrations

have

made

concerted

efforts

to

improve marketing

system. Specific among these performance improvement efforts of governments are by way
of market liberalization policy and involvement of measures to encourage free entry and
sustain the marketing system. The question is why have these government efforts in
agricultural produce marketing in Nigeria not yielded the desired results in achieving the
desired contributions of the agricultural sector to the Gross Domestic Products (GDP)?.
According to Adams (2006), revenue as the fund required by the government to
finance its activities. These funds are generated from different sources such as taxes,
borrowing, fine, fees etc. It is also defined as the total amount of income that accrues to an
organization (public or private) within a specified period of time (Hamid, 2008). States
revenue comprises of receipt from taxation as well as those which are not the proceeds of
taxation, but of either the realization from the sale of government properties or other interests
and returns from loans and investment earning. Bhatia (2001) contends that revenue receipt
include routine and earned income. For these reasons, according to him, revenue do not
include borrowing and recovery of loans from other parties, but it includes tax receipts,
donations, grants, fees and fines and so on. This study thus seeks to identify the role of
agricultural marketing in revenue generation in Central Zone of Taraba State.

1.2 Statement of the Problem

World Factbook, (2012) stated that the agricultural sector has suffered from years of poor
management, inconsistent and poorly implemented government policies, government neglect
and lack of basic infrastructure. Agriculture accounted for 30% of the GDP in 2010. Because
of this backdrop, agriculture has not kept up with the rapid population growth and Nigeria
once a large net exporter of for now imports most of its food requirements. Agricultural
marketing is faced with numerous constraints such as: lack of transport facilities, sources of
supply, lack of efficient handling, packaging and processing facilities, lack of uniform
weights and measurements and inadequate research on marketing. Also, the food crisis in
Nigeria can be attributed to the neglect of agriculture which provides food for the people, raw
materials for industries and employment opportunity for the majority of Nigerians. This is
assumed to be the sole cause of the decline in recent years of Agricultural marketing in
Nigeria. Marketing of agricultural products which has been a major source of income to most
farmers in Nigeria has been characterized with a lot of deficiencies which have constrained
sustainable development and marketing in one way or the other. This stems from the fact that
most agricultural producers are not well educated and lack the prerequisite knowledge on
how best to package their produce in order to remain competitive in the market. These
setbacks in agricultural marketing affected revenue generation. Thus, this study becomes
imperative for it seeks to identify constraints to agricultural marketing and revenue
generation in the study area.
1.3 Objectives of the Study
The broad objective of this study is to determine the impact of agricultural marketing on
revenue generation in Central Senatorial Zone of Taraba State.
i.
determine the socio-economic characteristics of the farmers in the study area
ii.
determine the impact of agricultural marketing on revenue generation in the
iii.

study area,
identify the constraints to agricultural marketing and revenue generation in
Central Senatorial Zone of Taraba State.
3

iv.

suggest possible solutions to the constraint of agricultural marketing and revenue

generation in the study area.

1.4 Research Hypothesis
To determine whether agricultural marketing increases revenue generation in Central
Zone of Taraba State, the following hypothesis would be tested:
H0: Effective agricultural marketing leads to revenue generation in the study area.
H1: Effective agricultural marketing does not lead to revenue generation in the study area.
1.5 Significance of the Study
This study is significant in the sense that it will add to existing literatures on agricultural
marketing and revenue generation. The findings from this study will be beneficial to
government, policy makers, stakeholders, agriculturalists, students, institutions etc for it will
seek to analyze agricultural marketing and the revenue generated from it. Also, a study of this
kind is expected to make theoretical, methodological and practical contributions to
agriculture marketing studies and revenue generation studies. Finally, this research would be
of importance to both export and import businesses and academics. Most researchers
participating at global marketing companies and export drivers may find the findings of this
research work essential for their investment portfolio, and the instruments for this research
may be used in some developing countries of Africa that have embraced agricultural
marketing strategies in their National planning system.
1.6 Scope and Limitation of the Study
This study was carried out in Central Senatorial Zone of Taraba State, Nigeria. The local
government under the zone include: Bali, Gassol, Gashaka, Kurmi and Sarduana Local
Government Area. Many challenges were faced in the course of executing this work. Finance
which was the major resources for the success of this research study was inadequate. There
was little or no time to carry out further studies as the semester was too short. Problems were
also encountered in the gathering of information both primary and secondary data because of
4

illiteracy of the farmers, who could not give detailed information on their marketing
activities. Also, incomplete response and some misleading information from respondents
constituted another limitation of the study. Besides, the researcher tried to be as objective as
possible in analyzing the data collected. However, granted that the research has some
limitations, none is considered as serious as to affect the validity of this research study.
1.7 Definition of Terms
Marketing: Marketing can be defined as an important set of creative human activities aimed
at identifying, anticipating and satisfying human needs and wants through exchange as
efficiently and effectively as possible.
Agriculture: Agriculture refers to the art and science of the land for the purpose of growing
food stuff for both animal and human consumption.
Agricultural Marketing: This covers the services involved in moving an agricultural
product from the farm to the consumer. Numerous interconnected activities are involved in
doing this, such as planning, production, growing and harvesting, grading, packaging,
transport, storage, agro- and food processing, distribution, advertising and sale. Some
definitions would even include the acts of buying supplies, renting equipment, (and)
paying labour, arguing that marketing is everything a business does.
Revenue: government income due to taxation, tax income.
Generating: the act of developing a specific idea or policy
GDP: Gross Domestic Product

CHAPTER TWO
2.0

LITERATURE REVIEW

2.1 Concept of Agricultural Marketing

Giles (1982), define marketing as the planning, coordination, implementation and
controlling of all market transactions in such a way that a sustained satisfaction of the needs
of current and potential customers toward the achievement of corporate objectives is granted,
while at the same time contributing toward reducing ecological and social impacts and
restoring social and ecological health. Literature search revealed that so many scholars in the
field of marketing and service management have attempted to discover global or standard
dimensions of service quality that are considered important by customers.
Kotler (2003), sees marketing as a process of exchange between individuals and or
organizations that brings satisfaction to the two parties in terms of attainments of goals and
objectives in the case of the other. Marketing encourages encapsulations of ideas packaged in
form of products by individual and sold to another who has a need that this product would
fill. In other worlds, there are groups of individuals whose needs are waiting to be fulfilled.
This group of individuals is known as the market.
Ikpora, (2010) says that agricultural marketing therefore deals with the transfer of
agricultural produce from the farms to the consumption centres. It covers the services
involved in moving an agricultural product from the farm-gate to the ultimate consumers.
Numerous interrelated activities are involved in doing this, such as planning production,
growing and harvesting, grading, packing, food processing, distribution, advertising and sale
of agricultural produce. One of the interests of the farmers is to get a fair return on their
produce in the market. At present the farmers who are spread all over the country make the
sales of their surplus products to the villagers. Some portion of the output is also sold direct
or through marketing agencies (middlemen) in the markets.

According to Nyer, (2000), agricultural marketing cannot, however be planned and

executed in isolation of the development, dynamism and improvement occurring in the
business world. The growth of the agricultural sector is essential and indispensable in order to
meet the challenges of the modern world. The concept of agricultural marketing will lead to
effective and efficient distribution of product and livestock to the consumers at the right
place, at the right price and time.
Goldstein, (2002) highlighted that the chain of distribution in agricultural marketing
includes the producer, middlemen, wholesalers, government, retailers and cooperatives
societies. While the producers (manufacturers and suppliers of agricultural goods) operate the
dual system of distribution i.e. selling directly to wholesalers and retailers, the middlemen,
who are also called the truckers provide essential roles in the channel of distribution as they
finance the crops of farmers, supply them with seeds, fertilizers and other necessary inputs.
Distribution of agricultural product via the retail outlets can take different forms. Consumers
can patronize stalls in the municipal markets. These consumers are usually of low-income
category. Large supermarkets which operate modern stores are also veritable retail outlets in
agricultural marketing. They are wholly patronized by the average income earners and the
affluent in the society. These stores are characterized by neat environment, refrigerator
produce, relatively higher prices, branding/packaging of products.
Lawrence et al (2005), said that in agricultural marketing, price is not only used to
determine profitability of the product, but also contains margins associated with other cost
aspect of the product such as storage, promotion, and transportation and delivery services. It
is also associated with quality or grade of a particular produce i.e. the higher the grade, the
higher the price. This is mostly witnessed in cash crops like cocoa, palm oil and other locally
consumed produce like corns, yams and livestock.

Olukosi and Isitor (2004) explained that the marketing task involves transferring
goods from producers to consumers. It is the marketing function that ensures that consumer
acquires the product in the form, places and time desired. The basic trend in agricultural
production is increase in the value added off-farm activities through post-harvest processing
and marketing leading to decrease in the percentage of the final consumer reaching the farm
gate.
In a research conducted by Oladejo and Sanusi (2008), the net returns to marketing
were affected by estimated marketing costs and selected personal characteristics of marketers.
The authors further disclosed that the marketers in the study area were carrying out their
distributing function using diverse channels revealing that 10.9% claimed to supply their
wares in wholesales while the remaining 26.4%, 42.7% and 20% sells directly to the retailers,
final consumers and processors/food vendors, respectively.
The intermediary middlemen marketers even though perform greater role in the
income flow of farmers, they are faced with problems of transporting farm products to the
ultimate consumers, that is, the market thereby leading to delays in supply. In order to solve
or reduce the problems, it is necessary to provide empirical information on costs and returns
associated with products and marketing of tomatoes (Sani et al., 2011; Singh, 2004).
However, Yayock et al. (1998) classified the intermediaries associated with the
marketing of farm produce into several categories viz; local and urban. The local traders live
in the village takes their produce to the market and then sells collections in village markets,
either through village retailers or directly to consumers while the urban traders on the other
hand purchases farm produce in rural markets from retailers or directly from farmers, and
transport the material to other markets or to urban centres for sale and his purchases are larger
than the local trader.

In general, farmers who are able to sell their produce directly to wholesalers at the
village markets has better chance of receiving higher prices than those who dispose of theirs
through local traders to wholesalers. The transporter is another intermediary in the chain of
middlemen who perform marketing functions. The transporter conveys farm produce from
place to place by means of animal power and various types of motor vehicles.
Marketing costs are the actual expenses incurred in the process of marketing. Olukosi
and Isitor (2004) revealed that the marketing costs are often measured in terms of middlemen
which simply reflect the share of the consumers income that is required to cover the costs
incurred in the marketing process. The author observed that as more and more costly services
are added, the farmers share of expected returns will be reduced. However, the author listed
the marketing costs to include: cost of assembling, distribution cost, and cost of
transportation, handling charges, marketing charges, cost of packaging, taxes and levies.
Adegeye and Dittoh (1985) added those marketing margins are mostly governed by
the demand and supply of marketing services. Olukosi and Isitor (2004) defined marketing
channel as the path of a commodity from its raw form to the finished form. The sequence of
intermediaries and market through which goods find their way from producers to the
consumers is referred to as market channel. Tomatoes are transported from the farm to the
nearest assembly market for the consumer or wholesalers who assemble them to a big city
market and sell to other wholesaler, retailers or producers.
However, the most significant contribution towards the development of a quantitative
yardstick for assessing a firms service quality is conducted by Parasuraman et al (1985,
1988).
Parasuraman et al (1988), identified five dimensions of service quality:
i.

Tangible (the physical facilities, equipments, personnel and communication materials

ii.

Reliability (the ability to perform a promise service dependably and accurately.

Responsiveness (the willingness to help customers and provide prompt service).
9

iii.

Assurance (the knowledge and courtesy of employees and their ability to convey trust

iv.
v.

and confidence).
Empathy (the caring attitude, which provides individualized attention to customers).
In this regard, there is the need to expand agricultural products frontiers via
application of marketing principles in every society especially in developing country

vi.

like Nigeria.
This is important because it could increase earning from export, reduce imports, and
contribute to G.D.P, employment generation and nutritional value to the populace.
Based on the above identified five (5) dimensions of service quality. I am of the view

that economic growth and development will be achieved through application of marketing
principles to agricultural activities. In this regard, there must be maintenance of products
aimed at preserving quality of commodity (including organic materials of crop, livestock,
fish, wildlife and marine origin) until they are available to prospective buyers. These facilities
include silos, refrigerators, warehouse, storage facilities, meat processing plants and
provision of transportation/distribution which make the product available to the consumer at
the right place, and at the right time.
Spangenberg (2004), stated Nigeria used to be an agrarian economy. In the early 50s
up to early 70s before the discovery of crude oil, agriculture was the mainstay of the
economy employing about 70% of the total population. Although subsistence farming was the
order of the day then, it was a major revenue earner for the country. In the early 1980s, it
become more apparent that the agricultural sector could no longer perform its traditional role
of meeting domestic food requirements, raw materials for industry started to decline as major
foreign exchange earner through exports due to various economic, social and political
problems.
Iliya and Mba (2015), disclosed that the then federal government under President
Ibrahim Babangida, in the 1986 budget, proposed a programme of economic recovery to
combat the various distortions in the structure. He created the directorate of foods, roads and
10

rural infrastructure (DFFRI) while the River Basins Development Authorities were
restructured and directed to concentrate on the supply of water for irrigation rather than going
into the direct agricultural production. By the second half of 1986, the economic recovery
programme was revised into a more comprehensive structural Adjustment programme (SAP).
Under SAP, the government put in place agricultural policies purposely for industrial reforms,
improved pricing policy and production schemes for local staples. Among these reforms were
the abolition of the commodity boards and the privatization of many agricultural enterprises
formerly run by the public sector. Up to the end of the 19th century, the pattern of agriculture
was one of small industry with production, transportation and communication and other
marketing problems of a largely local nature. Agricultural production grew tremendously
with the opening of new western lands and markets. Other factors that gave rise
According to Serenko (2006), most agricultural products, customer satisfaction has a
strong positive effect on critical success factors such as customer loyalty. Perreault et al
(2009), stated that customer satisfaction is the extent to which a firm fulfills a customers
needs, desires and expectations better than competitors. Jobber, (2004) stated that in the
global market, every producer competes with each other for the same customer such that a
single bad contact experience can have an exponential ripple effect A well-organized
complaints handling process can have an impact on customer satisfaction. Customers who
complain and are well attended to can be more satisfied and less likely to switch than
customers who had no cause for complaints at all.
Iliya and Mba (2015), stated that in most developed countries, government acts
through the various agencies and corporations for agricultural marketing which are supposed
to buy directly from farmers, guaranteeing minimum prices for most commodities. It also
finances the crops and supplies agricultural products to retailers. Furthermore, in time of
scarcity it is the only one allowed (or using concession to private organisation) to import

11

foodstuffs and in time of glut it subsidizes farmers and arranges for the storage of the
surpluses. The government also sets maximum retail prices for a variety of staples.
Kotler, (2005) is of the view that a firm must set a price for the first time when it
develops a new product, when it introduces its regular product into a new distribution channel
or geographical area and when it enters bids on new contract work. The firm must decide
where to position its product on quality and price. Of paramount importance among the
marketing mix variable is pricing. It happens to be the most complex aspect of decision
making for an executive because it is very tasking to determine a price for a product unlike
what is experienced in non-agricultural products where pricing or price is highly sensitive
that it could make a mar a product in the market irrespective of efficiency or other strategies.
Akankpo et al (2006), observed that grains could not be stored for a very long period
because deterioration in quality occurs. In the area of transportation Damisa (2007) observed
that transportation of rice product was well handled with little losses from torn bags, wastage
in transit being recorded. This is in consonance with Johnsons (1999) submission that poor
and expensive transport cost increases marketing cost and the substantial effect is usually felt
by the consumers who bears the large percentage of the burden of the transport cost. What
mostly affect agricultural produce pricing include price elasticity of demand and supply,
competitive structure of the farming industry, seasonal price movement due to periodic or
seasonal harvest, price variations as a result of demand and supply in the market.

2.2 Concept of Revenue Generation

Olaoye, (2008) stated that revenue generation in Nigeria local governments is
principally derived from tax. Tax is a compulsory levy imposed by government on
individuals and companies for the various legitimate function of the state. Tax is a necessary
ingredient for civilization. According to Ojo, (2003), the history of man has shown that man

12

has to pay tax in one form or the other that is either in cash or in kind, initially to his chieftain
and later on a form of organized government No system or rules can be effective whether
foreign or nature unless it enjoys some measures of financial independence.
Internal revenue generations were fully maximized before the 1976 Local
Government reform. Local government functions were dully discharged with little or nothing
as assistance from the federal government. But with the introduction of statutory allocations
after the 1976 reform, the internal revenue generation as a major means of financing local
government was abandoned in preference to the revenue from the federal statutory allocation.
This, according to Atakpa, Ocheni and Nwakwo (2012) was principally identified as the bane
of internal revenue generation at local level of government. They concluded that unless the
local governments look inwards to maximize their internal revenue sources it cannot be
financially self-reliant. The Revenue Act of 1981 made it possible for local government
councils to partially dispense with their traditional sources of revenue which are internally
generated. The oil boom and a one-time Head of State of Nigerias statement that not finance,
but executive capacity, was the major bottleneck to Nigerias economic growth and
development, made this to be. Before that time the percentage of internal revenue generated
to the total revenue was as high as 85% for some local governments, between 1962 and 1983.
With the decline in oil sales it became imperative for internally generated revenue to stage a
comeback to its preponderance position.
The reliance on statutory allocation to perform basic functions by some states in
Nigeria is total. Many states rely almost exclusively on this handout from the federation
account as basic operations cannot go on without the monthly allocations. This has partly
helped government officials to pay little attention to growing the economic base that would
help them to become independent (Agu, 2011).He went further to note that modern
technology is yet to be incorporated in IGR planning and collection approaches. Officials

13

rely mainly on physical visitation, memos and letters to notify tax payers. The taxes collected
are mainly in cash thereby creating opportunities for embezzlement. These shortcomings
often lead to multiple payments of tax and harassments.
The internally generated funds in local government councils are mainly used to offset
the cost of governance by these third tiers of government. The cost of governance has gone
up astronomically that capital projects are insignificant in proportion to recurrent expenditure.
The central government regularly gives enough funds to these third tiers of government in
order to provide infrastructural development to the citizens in the local areas, but according to
Khalil and Adelabu (2011), these public revenues are being mismanaged by political leaders
and local governments officials. In their findings, less than 5% of the statutory allocations
accruing to local governments under study were being expended on infrastructural
development, while more than 10% were used for personnel expenditure.
The choice of internal revenue collected by the states and local government councils
do not help matters. This lopsidedness according to Egonmwan (1984), was compounded by
the fact that the state governments have acquired the more lucrative, elastic and collectable
revenue sources (e.g. water rates, motor vehicle license fees, building plan fees) leaving local
governments with taxation with low ceilings, revenue which are administratively and
politically difficult to exploit in an environment where the vast majority of the people are
poor, self-employed and dispersed in rural areas. Coupled with this is the attitude of tax rate
collectors in local governments which falls short of expectation. Fraud and embezzlement
were rampant in all revenue centers.
In a study of how internally generated revenues of some selected local governments in
Ogun state can be boosted, it was found out that rates, fines, fees, licenses and rent sources
significantly influenced internally generated revenue (Olusola, 2011).

14

Banabo and Koroye (2011) were of the opinion that Nigerian economy has to be
diversified from a single oil revenue sustaining economy to a multiple revenue economy. The
dependability on taxation alone by federal, states, and local governments may not be the way
out of solving the consistently increasing capital and recurrent expenditures of the
governments. They went further to assert that increasing cost of governance has forced some
states to formulate other means of improving their revenue base due to dwindling oil revenue
in 2009.
Similarly, Pearce (1986) defined government revenue as all the money received other
than from issue of and debt, liquidation of investments. Government revenue includes tax
collections, charges and miscellaneous revenues, utility and insurance trust revenue for all
funds and agencies of a government. Public revenue according to Stephen and Osagie (1985)
is concerned with various ways in which the government raises revenue. From the above
definitions, it can be said that revenue is the total amount of income accruing to a state from
various sources within a specified period of time. State government, like the other two tiers of
government, has sources and uses of revenue.
Osisami (1994), states that there are basically two types of revenue that accrues to
state governments. These are internally generally generated revenue and revenue allocated
from the Federation Account. Internally generated revenue are those revenues that are derived
within the state from various sources such as taxes (pay as you earn, direct assessment,
capital gain taxes, etc), and motor vehicle license, among others. While the statutory
allocation from Federation Account, Value Added Tax constitute the external source.
Most states of the federation get the bulk of their revenue in form of statutory
allocation from the federation account to finance their expenditure programmes. (Mukhtar,
1996; Isyaku, 1997; Abdulkadir, 1998; Ibrahim, 2002; Ishaq, 2002 and Hamid, 2008). State

15

governments as the second tier of government in Nigeria derive its revenue from various
sources.
However, it should be noted that sources of revenue are by no means uniform among
the states. States derive their revenue depending on the resources available to them; (Anyafo,
1996; Daniel, 1999; and Adam, 2006). The share of federation account to states constitutes
57.97% in 2002 of the total revenue plus grant and this rose to 65.82% in 2006; while the
internally generated revenue declined from 13.38% in 2002 to 8.11% in 2006 (CBN,2006).
The average percentages of internally generated revenue in relation to the federal allocation
were between 5-9 percent for most non-oil producing states in the recent past. Kano was able
to slightly exceed 10% in 2004 to date due to aggressive revenue generation efforts, with
Lagos state as the only exception.
Recurrent expenditure according to Jimoh (2007) is the type of expenditure that
happens repeatedly on daily, weekly or even monthly basis. The amount involved is charged
to some operating account (e.g. profit and
loss account or income and expenditure account).This includes for example payment of
pensions and salaries, administrative overhead, maintenance of official vehicles, payment of
electricity and telephone bills, water rate and insurance premium, etc.
2.3 Strategies of Revenue Generation
Hofer and Schedal (1998), described strategy as a game plan through which aims and
objectives of an organization is achieved. They also defined strategy of revenue generation as
the fundamental pattern of present and planned resource department, and environmental
interaction that indicate how the organization will achieve its aims and objectives.
However, for effective revenue generation, Hofer and Schedal (1998), suggested the
following strategies:
o Introduction of additional sources of revenue.
o Providing an incentive for extra efforts of the revenue generation staffs.
16

o Periodic raiding by officer of the revenue generation.

o Efficient and effective collection of existing taxes.
o Public enlightment and campaign that will educate the tax payer on the
importance of prompt payment.
2.4 Revenue Administration
While tax policy and tax laws create the potentials for raising tax revenues, the actual
amount of taxes flowing into the government Treasury, to a large extent, depends on the
efficiency and effectiveness of the revenue administration agencies. Weaknesses in revenue
administration lead to inadequate tax collections. Financing of the resulting budget deficit
through borrowing can cause unsustainable increases in the State public debt. In the
alternative, revenue shortfalls shrink the budgetary resource envelope, thus, affecting the
governments ability to implement its policies and programmes and provide public services.
Unexpected dips in revenue collections also cause budget cuts that result in major
inefficiencies in the public expenditure management. Successive Administration of Lagos
State in recognition of this developed improved Revenue Administration structure targeted at
increasing internal revenue accruable to the government. The main administrative measures
taken in the past ten years to improve revenue include:

Accelerated Revenue Generation Programme (ARGP) 1994

CITI Bank Direct Monitoring and Reporting of Internal Revenue System 1999

Electronic Banking System of Revenue Collection and Monitoring (EBS-RCM)

2000

Granting Full Autonomy to Lagos Board of Internal Revenue 2006.

2.5 The Problems of Revenue Generation

The State government in Nigeria enjoyed an improved revenue from the 1970s till
date due to reforms introduced by different regimes all aimed at making the state government
effective and efficient in discharging statutory responsibilities to the people. This was
17

achieved through increased sources of revenue generation; this problem is multifarious

ranging from low borrowing capacity, corruption, mismanagement and misappropriation of
state government funds, ineffective strategies for enhancing internally generally generated
revenue, lack of skilled and technical personnel, etc.
a.

Mismanagement and misappropriation of state government funds

This is one of the major problems of revenue generation in Lagos State; in most cases

the state government funds have been mismanaged. Tax collectors that are charged with the
responsibility to collect all the revenue sources do not adequately use their freedom to collect
them and exploit other sources of revenue available to the state government. Many state
government officials embezzle local government funds through all sorts of manner like
inflating contracts or embarking on white elephant projects or outright siphoning of funds
which has affected the developmental process of any State.
b. Corruption
The internally generated revenue which was hoped to accelerate the finance of the
state government is bedeviled by corrupt practices on the part of revenue collectors. It has
been observed that these revenue collectors have in the possession unofficial receipts; this
enables them to divert state government funds into private use. Corruption is the locust that
has eaten state government revenue, this manifested in the distorting of revenue return
receipts, embezzlement and misappropriation of funds.
c.

Poor financial management

This arises from poor attitude to work as well as lack of integrity of revenue

collectors. Ineffective Strategies for Enhancing Internally Generated Revenue in the state
government, was also contributed to poor revenue generation. These human related factors no
doubt negatively affected development at the state government level which is the bedrock for
genuine national development.

18

2.6 Impact of Agricultural Marketing and Revenue Generation

Stanton, (1984) stated that though marketing is a seeming latecomer among the
managerial sciences, it is increasingly being accepted and proclaimed as the most important
task of any economic organisation and individual. The whole world is fast becoming a
marketing world. The president of Pepsi-Cola of America once declared: Our business is
the business of marketing. Marketing is receiving such accolades today only because of the
important role people have come to realise it plays to the benefit of a nation, its organisations
and its citizens.
Ani, (1993) stated that though all the activities of an organisation are important,
Marketing is the most important. Through its revenue-yielding power, Marketing holds the
major key to the survival and growth of any organisation. While all other activities of an
organisation generate costs, only Marketing activities bring in the much-needed revenues.
Hence, Marketing has been described as the lifeblood of organisations Any organisation
that pays lip service to marketing is therefore doing so to its own peril.
Carbaugh, (2009, revealed that since its independence, Nigeria has been well known
for the significant amount of its exports of items like groundnuts, cocoa and oil palm
products. A formal arrangement was made to market these exports globally. These were
known as marketing boards. These boards were given charge to handle the supply chain and
logistics of these items. After procuring them from the local farmers, they used to arrange for
the export of these items as well as sell them domestically. It was a very well established
system. Due to this, the board had become the main body as it helped fund the needs of the
state significantly, through its system of revenue generation which proved to be very
effective. The revenue was mostly generated by selling the procured agricultural produce
domestically and through exports.

19

Carbaugh, (2009), a widely accepted principle in economics states that people

respond to incentives The existence of the marketing board acted as a chief incentive for key
export commodity producers in early 1950s. The Nigeria Cocoa Marketing Board was the
first board that was setup in 1947. The other boards for crops like groundnut, seed cotton and
palm produce were established two years later. Ojiowu stated that these boards were, nationwide monopsonistic single-commodity marketing boards (1987). (Ojiowu, 1987) shows that
besides the main purpose of procuring, grading, marketing arrangements and export of these
crops, the board was also responsible for assisting the development of the Nigerian
agricultural export industry for the benefit and prosperity of the producers.
In 1954, when Nigeria was to assume a federal status, the marketing boards were
restructured into regional multi-commodity boards for the three regions; Northern, Western
and Eastern. These regional boards were responsible for the procurement of major export
crops within each region. The boards were reorganized because they had become key sources
of revenue for the regional governments.
The boards were supervised by a central organization called the Nigerian Produce
Marketing Company. The main responsibility of this board was to oversee the sales of
Nigerian produce on the world market. Initially, the main aim of running these boards was
for the benefit and prosperity of the producers, Carbaugh, (2009). But after the
reorganization, the focus of these boards shifted to the regional governments (as a source of
revenue generation) with greater control on crop exports restricted to each region.
The regional boards were highly criticised due to poor performance in the agricultural
sector and who called? called for reforms to be made. This situation led the federal
government to issue a major policy of reverting the board back to their original purpose of
operating for the benefit and prosperity of the producers Ayoola, (2009). This
transformation was achievable because of the increase in the price of crude oil in 1947. The

20

federal government redesigned the price-fixing policies to give the producer per unit price for
his agricultural produce, which was near to the price in the world market.
In the 1960s Nigerias main domestic product was agriculture. This sector provided
the country with employment and foreign exchange earnings. The agriculture sector never
went away; it was just over taken by the oil boom that began in the 1970s (National Bureau
of Statistics, 2012).
Moreover, two more commodity marketing boards were setup to deal with the
domestically consumed agricultural produce which at the time was grains, tuber and root
crops. After two years, with the creation of more states in 1976, the marketing boards were
modified to become nation-wide commodity boards. This step was taken to avoid the
establishment of state marketing boards.
The argument that Ojiowu puts up is that new policies were made in haste which
resulted in the benefits of the policies lasting only as long as the federal government was not
caught in any financial crisis (1987). In 1977-1978, a surplus in the petroleum market led to a
fall in the price of crude oil by four percent. This resulted in a 25 percent decline in Nigerian
petroleum exports leading to a decrease in federal revenues and revenues of the state
governments as well (which had financially become dependent on the federal government)
Diao, Hazell, & Thurlow, (2006).
As the fiscal function of the board was no longer active, the farmers did not get
investment funds for their farms. At the same time, the inflation rate increased causing the
cost of living to increase as well. The financial crisis made the critical decision of Nigerias
federal government to be perceived as futile and unsuccessful.
According to Ojiowu, the initiatives taken were well intended but were myopic. He
opines that a thoroughly conducted research following a gradual scientific reform of the
functions of the marketing board would have been much better. Issues like the improvement

21

needs in farms and their potential impact on entities like government revenue could have
been key elements of the research (1987).
In Ojiowus view, the abolishment of the marketing board would have created a
vacuum in the Nigerian economys system as no other private institution existed that could
have dealt with the functions of export trade as the board did. His argument was based on the
fact that without an independent institutional framework that was responsible for their
appropriate functioning, the concept of supply and demand would become meaningless. He
believes that a premature commercialization of an economy without a well-defined
production base will lead to stunted development of the economy, especially the agricultural
sector (1987).
He also warns the government that substituting the commodity marketing boards with
the Nigerian Export Promotion Council will prove to be an ineffective move as there is
hardly any connection between the Council of Nigerian Farmers and the Export Promotion
Council. The Council of Nigerian Farmers is responsible for dealing with issues faced by
small-scale farmers who produce most of the export and non-traded agricultural
commodities (Ojiowu, 1987).
Ojiowu further emphasized that the main purpose of the Nigerian Export Promotion
Council (a group of exporters) is based on manufacturing and is concerned with making
higher profits rather than creating employment. Therefore, the original purpose of the
marketing board was to to operate for the benefit and prosperity of the producers and the
development of the areas of production (Ojiowu, 1987).
Mukhtar (1987) and Ojiowu, O. & Mensah., S.N-A (1987) studied this topic
comprehensively. While Mukhtar is of the opinion that the decline in the agricultural export is
due to the inappropriate policies made by the marketing board, Ojiowu insists that adjourning
the board will only worsen the position of the Nigerian economy.

22

Mukhtar believes that most of the agricultural produce that was under the boards
direct control, recorded significantly high levels of production in the mid-sixties. The
production levels of the commodities then declined between the years 1970 and 1980
specifically items like groundnuts and palm oil recorded the lowest outputs. As a result, the
exports reduced to such an extent that there was then a need to import to fulfil the required
demand (1987).
According to historical records, this decline in output took place during the era of the
oil boom. From the analysis of the data that was gathered, it was found that a considerable
shift had occurred from the agricultural sector to the industrial sector and from rural areas to
urban areas.
Mukhtar observed in his study that the main cause of the rise in the rural-urban
exodus was the boom of the construction and services industry. The massive amount of
spending on these industries, which were mostly located in urban areas, created a demand for
an increased number of workers in the cities as well as an increase in wages.
Historically, from the moment the oil boom began there has been a steady decline in
the market share of the economy that was held by agriculture. In the 1960s the contribution
to the gross national product was 60 percent. In the 1970s this declined to 49 percent and by
the 1980s it had declined to 22 percent. This segment of Nigerias economy had been largely
ignored in favour of the oil and gas industry along with mistakes in economic policies in
terms of pricing and trade and exchange rates (National Bureau of Statistics, 2012).
This clearly indicates that the shift from rural to urban areas is responsible for the decrease in
production. Mukhtar also showed that the main reason for international trade to turn against
Nigeria was a low supply of agricultural produce with a relatively high demand. International
buyers therefore, started searching elsewhere for the products. According to Mukhtar, if the
policies made by the marketing board were strong enough, agriculture could have been

23

sustained (1987), but in Ojiowus view, elimination of the board could have worsened the
situation (1987).
The marketing board and its faulty policies are largely blamed for the decline in
Nigerias agricultural export. The board is held responsible for making the export market
unprofitable and hence, seem unattractive to international buyers.
In addition, the vanishing of the groundnut crop had a significant impact on the
downfall of Nigerias agricultural economy. The groundnut was a major cash crop of Nigeria
and was cultivated mostly in the Northern areas of the country in Kano. In total, 70 percent of
Nigerias total export earnings were attributed to the groundnut, it cake and its oil.
These pyramids disappeared, not due to a deliberate policy of the marketing board but
because of an unavoidable outcome of those policies. The board began a new kind of
exploitation of excess labour. The exploitation increased to an extent that production and
marketing of exports started being threatened (Mukhtar, 1987).

24

CHAPTER THREE
3.0

RESEARCH METHODOLOGY

3.1 Area of the Study

The study was carried out in the Central Geo-political zones in Taraba State which
includes: Bali, Gassol, Kurmi, Gashaka and Sardauna Local Government areas respectively.
The Central Zones is located in the central savannah of the state. The zones have two seasons,
namely: dry and rainy season. The dry season starts from November to March while the rainy
season starts from April to October. The total land mass consisted of 114km2/ha and a
population of 689,441 people. The zones are riched in soil fertility and are abundant in
natural resources such as coal, gold, lead, zinc, aluminium etc. The major occupation consists
of farming, animal production, mining, crafting and marketing. The major tribes includes:
Fulani, Kaka, Mambilla, Mumuye etc.
3.2 Sources of Data Collection
The data were collected mainly from primary sources. Data were collected through
the use of structured questionnaire, copies of which were administered on the 150 rural
farmers selected for the study. The secondary data includes internet sources, textbooks,
journals, publications, seminars, conference proceedings etc.
3.3 Sampling Size and Sampling Techniques
Taraba State is made up of three (3) geo-political zones i.e Southern Zone, Central
Zone and Northern zone. The sampling frame for this study consists of rural farmers from the
central zone which includes: Bali, Gassol, Kurmi, Gashaka and Sardauna Local Government
areas. To access the impact of agricultural marketing and revenue generation in the zones, 5

25

wards from the local government areas will be randomly selected with one hundred and fifty
(150) questionnaires each.
3.4 Method of Data Analysis
Descriptive statistics, Likert scale and mean rating, simple percentages, ratios and
proportions were used for data presentation and analysis. A total of 150 sets of questionnaires
were forwarded to rural farmers in the five (5) local government areas in the central zone but
a total of eighty (80) questionnaires were correctly completed, retrieved and analysed. The
likert scale mean rating involves: SA= Strongly Agreed (3), A=Agreed (2), D=Disagreed (1)
and NR=No response (0). Simple percentage method of analyzing data will be used to
analyze data collected from the research work. Simple percentage method includes mean,
frequency count, number of respondents and percentage.
The formula is stated below:
No. of each frequency count

x 100

Total No. of Quest. Retrieved

26

CHAPTER FOUR
4.0
4.1

RESULT AND DISCUSSION

Results
Table 1: Socio-Economic Characteristics of the Respondents in the Study Area
(N=80)

VARIABLES
Sex
Male
Female
Marital Status
Single
Married
Widowed
Age:
20-25years
26-30years
31-40years
41 and above
Occupation:
Farmer
Civil servant
Businessmen/women
Highest Qualification:
Primary
Secondary
Tertiary
Annual income (Thousand):
1-10
11-20
20 and above
Business EXPERIENCE:
1-5 years
6-10 years
10 years and above
Tax payment:
Yes
No
Member of Cooperative:
Yes
No
Household size:
1-5
6 and above
Assistance from government:
Yes
No
Record Keeping:
Yes
No

FREQUENCY

PERCENTAGE%

30
50

37.5
62.5

13
50
17

16.25
62.5
21.25

8
14
46
12

10
17.5
57.5
15

16
10
54

20
12.5
67.5

60
15
5

75
18.75
6.25

43
24
13

53.75
30
16.25

47
23
10

58.75
28.75
12.5

67
13

83.75
16.25

46
34

57.5
42.5

28
52

35
65

30
50

37.5
62.5

23
57

28.75
71.25

Source: Researchers Survey, 2016.

27

Table 4.1 above shows the socio-economic characteristics of the respondents and the
results indicated that 62.5% are female while 37.5% are male; 62.5% are married, 21.25% are
widowed while 13 respondents representing 16.25% are single.
Also, 57.5% are aged between 31-40 years, 17.5% are aged between 26-30 years, 12
respondents representing 15% are aged between 41 and above while 8 respondents
representing 10% are aged between 20-25 years. 67.5% are businessmen and women, 20%
are farmers while 10 respondents representing 12.5% are civil servant. More so, 60
respondent representing 75% have attained primary educational level, 18.75% have at least
secondary certificate while 6.25% have attained tertiary educational level. Also, 53.75% have
annual income of 1-10 thousand,24 respondents representing 30% had an annual income of
11-20 thousand while 16.25%had an annual income of 20 thousand and above. Majority
of the respondents (58.75%) have 1-5 years of business experience, 28.75% had 6-10 years of
business experience while 10 respondents representing 12.5% had 10 years and above
working/business experience.
Furthermore, table 4.11 above also revealed that majority (83.75%) pay tax while 13
respondents representing 16.25%do not pay their tax. Also, majority (57.5%) belong to one
money contribution society. Finally, 65% of the respondents have an household size of 6 and
above while 28 respondents representing 35% had an household size of 1-5 in the study area;
62.5% do not receive any assistance from government while 30 respondents representing
37.5% agreed that government usually assist them in one way or the other. Table 4.1 above
also revealed majority (71.25%) of the respondents do no keep record while only few
(28.75%) keep record of their marketing activities in the study area. (Central zone of Taraba
state, Nigeria).

28

Table 4.2 Effects of Agricultural Marketing on Revenue Generation in Central Zone of

Taraba State (n=80).
Effects

Total score
(TS)
Tax on transportation
188
Tax on exportation dues
180
Tax on marketing dues
166
Tax on storage dues
150
Source: Researchers Survey, 2016.

Mean
(X)
2.35
2.25
2.08
1.88

Remark
SA
SA
SA
A

Table 4.2 revealed the effects of agricultural marketing on revenue generation in

central zone of Taraba state and the results revealed the effects as thus: tax on transportation
(2.35) tax on export dues (2.25), tax paid on marketing dues (2.08) and tax on storage dues
(1.88). the effects of agricultural marketing on revenue generation in the study area was
based on the mean rating as shown in table 4.2 above. This is in agreement with the findings
of Ikoti et al (2013) and Andekan et al (2010).
Table 4.3: Constraints of Agricultural Marketing and Revenue Generation in the Study
Area.
Constraints
Frequency
Poor
marketing 41
infrastructures
Corruption
15
Government policy
10
Inflation/deflation
14
Source: Researchers Survey, 2016.

Percentage%
51.25
18.75
12.5
17.5

Table 4.3 above revealed that majority of the businessmen/women who are into
agricultural marketing are faced with numerous constraints amounting to low revenue
generation in the study area. The results indicated that 41 respondents representing 52.25%
are faced with constraints of poor marketing infrastructure, 18.75% said corruption among
the tax collectors affect revenue generation negatively. 17.5% said deflation/inflation rates

29

constituted a big challenge to efficient and effective agricultural marketing while few (12.5%)
of the respondents said that policies set by government affect agricultural marketing and
revenue generation negatively. This is also in agreement with the findings of Bege et al;
(2010) and Abidal (2014).
4.2 Discussion of Major Findings.
Table 4.1 discloses the socio-economic characteristics of the respondents in the study
area and the findings revealed that majority (62.5%) are female; and married, 57.5% are aged
between 31-40 years, 67.5% are businessmen/women, 75% have attended primary
educational level, had an annual income of 1-10 thousand, (53.75%) and 58.75%had
business experience of 1-5 years.
Also, table 4.1 also depicts that majority (83.75%) pay their tax as revenue to tax
collectors, 57.5% belong to a cooperative society, had a household size of 6 and above (65%).
More so, 62.5% do not receive any assistance from the government while majorities
(71.25%) do not keep records of their agricultural marketing activities.
Nevertheless, table 4.2 shows the effects of agricultural marketing on revenue
generation in the study area and results revealed that tax on transportation (2.35), and tax on
export dues (2.25) constituted the major roles played by agricultural marketing on revenue
generation in the study area.
Finally table 4.3 revealed that majority (51.25%) of the respondents said that poor
marketing infrastructures and corruption (18.75%) affected agricultural marketing and
revenue generation in the central zone of Taraba state negatively.

30

CHAPTER FIVE
5.0

SUMMARY, CONCLUSION AND RECOMMENDATION

5.1 Summary
This project work entitled Agricultural Marketing and Revenue Generation in the
Central Zone of Taraba State was carried out to identify the role of agricultural marketing on
revenue generation in the study area and to find out the constraints to effective agricultural
marketing and revenue generation. The study made an attempt to suggest possible solutions
to the problems identified in the study area.
During the course of this study the researcher divided the project into chapter by
chapter which comprises of 1, 2, 3, 4 and 5. Also the references and Appendices where also
not left out.
The chapter one comprises of the introduction of the topic in study and is sub-divided
into sections to sections. In chapter one the major background of the study was revealed, the
statement of the problem was highlighted, the objectives and hypothesis of the study was also
revealed. Also, the significance of the study, the scope and limitation of the study and finally
the definition of terms was also revealed in chapter one.
Chapter two of the research depicted the review of relevant and updated literatures
concerning the topic in study. It was also divided into sections ranging from the concept of
agricultural marketing, the concept of revenue generation and the impact of agricultural
marketing on revenue generation.
Moreso, chapter three comprises of the methodology implored by the researcher in
carrying out this research work. It was classified into research design, population of the study,
sampling size and sampling techniques, method of data collection and method of data
analysis and presentation.

31

Finally, the results and discussion was revealed in chapter four while the summary,
conclusion and recommendations were shown in chapter five of the project.
5.2 Conclusion
Despite the important of Agricultural Marketing in Central zone of Taraba State,
farmers still face a lot of problems associated with the production and marketing of
agricultural produce which lead to decline in revenue generation in the study area. Among the
problems they undergo are: - problems of strong facility pest and disease infection, lack of
water and standard market for marketing of their produce and finally problems of fertilizer
and adequate services of extension agents towards their farm activities. Also revenue
generated through agricultural marketing activities is not properly managed and remedied to
the government.
5.3 Recommendations
The potential of agricultural marketing will be high if the government of Taraba State
and people of the study area adhered to the followings recommendations: Government should provide modern inputs timely and or before the cropping seasons
begins.
Extension agents should carry out their duty judiciously to protect the interest of the
farmers.
Farmers should organize cooperative society for easy operations practices, such as
pest control, purchases or storage facilities.
Government should provide standard market and storage facilities in the area to
improved and standard of agricultural marketing in the study area.
Government should provide dams, well and boreholes in the study area to ensure
adequate supply of water for production process.
This research work also recommended that the sources of revenue that are significant
such as taxes, licenses, fines and fees, grants, financial aids and loans should be reconstructed
and re-engineered through public awareness, keeping of accurate data and methodical manner
of collection. The Central zone of Taraba state has great potential to become one of the most
32

efficient and highest generated revenue government if efforts are made to improve collection
and generation performance.

33

REFERENCES
Abbot, J. C. (1987). Agricultural Marketing Enterprises in Developing World.
Cambridge, U.K Cambridge University Press, pp.1440.
Adekanola, O., (1996). Legality of the appointment of consultants for revenue generation.
Paper delivered at a seminar organized by the CITN.
Aijebayo J.I (2002) Agricultural Science Published by Evans Brothers Ltd. PP72.
Ajakaiye M.B (1999) Extension Liaison Service Institute for Agricultural Research.
Published by Oxford University Press. PP150.
Akinsanmi O. (2002) Agricultural Science. Published by Oxford University Press. PP51.
Aminu, A. 2009. Framework for Agricultural Market Analysis: Theories and
Application. Ahmadu Bello University Press Limited, Zaria. ISBN: 978-125-112-3,
Pp184.
Ayodele, O. S., Obafemi, F. N., & Ebong, F. S. (2013). Challenges facing the achievement of
the Nigeria vision. Global Advanced Research Journal of Social Sciences, 27, 143157.
Carbaugh, J. R. (2009). International economics (12th ed.). Independence, KY: Cengage
Learning.
Diao, X., Hazell, P., & Thurlow, J. (2006). The role of agriculture in African development.
World Development, 38(10), 1375-1383.
Katharina, H. and Stefan, H. (2011). Guerrilla Marketing: The Nature of Concept and
Prepositions for further Research, Asian Journal of Marketing, 5(2):39-54.
Kluwana, M. K., Mishra, P. K. and Singh, O. A. R. (2011). Barriers to Information Sharing in
Supply Chain of Manufacturing Industries. International Journal of Manufacturing
Systems, 1(1):9-29
Massaoud, K. and Srinivass, M. V. G. (2012). Marketing Efficiency and Price Spread for
Saffron in Iran. Trends in Agricultural Economics, 5(1):23-30.
Muhammad-Lawal, A., & Atte, O. A. (2006). An analysis of agricultural production in
Nigeria. African Journal of General Agriculture, 2.
Mukhtar, M., & Muhtar (1987). Agricultural development in Nigeria: The role of market and
non-market forces. Review of African Political Economy, 39, 42-50.
National Bureau of Statistics. Agriculture. (2012). Retrieved January 27, 2014, from
http://www.nigerianstat.gov.ng/sectorstat/sectors/Agriculture
Ojo, S. A. (2000). Principles of Nigerian tax. Ilorin: Sagribra Publishing House; 70
Ojowu, O., & Mensah, S. (1988). Agricultural commodity marketing in Nigeria without
the marketing boards. Elsevier Applied Publishers Ltd, 281- 292.

34

Okoh, R.N., (2004). Revenue sharing in Nigeria: A retrospective evaluation. In Garba, A.G.,
Equraikhide. F. & A. Adenikinju (eds.). Leading issues in macroeconomic
management and development, Ibadan, : Nigeria Economics Society.
Ola, C.S., (1988). Boosting Revenue Generation by State Governments in Nigeria. Strategies
for enhanced tax revenue in Nigeria, 8(4).
Oladejo, J. A. and Sanusi W. A. (2008). Marketing Analysis of Plantain in Owo and Ose
Local Government Areas of Ondo State, Nigeria. International Journal of Agricultural
Economics and Rural Development, 1 (2): 93-10.1
Olowononi, G.D., (2000). An evaluation of revenue allocation formula in Nigeria.CBN
Olukosi J. O and Isitor, S. U. (2004). Introduction to Agricultural Marketing and Prices:
Principles and Applications. Abuja, FCT.
Olusola, O. O. (2011). Boosting internally generated revenue of local government. European
Journal of Humanities and Social Sciences, 8(1).
Osagie, C. (2011, August 15). World Bank. Retrieved January 24, 2014, from
http://data.worldbank.org/
Sani, M. H., Haruna, U, and Jacob, L. J. (2011). Effects of Agrochemicals Marketing on
Output of Small-scale Farmers in Zungur District of Bauchi State, Nigeria. In:
Odedina, S. A., Osuntade, O. B., Adebayo, K., Awodun, M. O. and Fapohunda, O. O.
(eds.). Policy and Agricultural Development in Nigeria: Challenges and Prospects.
Proceedings of the 25th National Conference of Farm Management Association of
Nigeria, held at the Federal College of Agriculture, Akure, 05th - 08th September, pg.
463- 473.
Scherr, J. S. (1989). Agriculture in an export boom economy: A comparative analysis of
policy and performance Indonesia, Mexico and Nigeria. World Development, 17(4),
543-560.
Singh, B. R. (2004). Constraints to Sustainable Crop Production in Semi Arid North West of
Nigeria. The Nigerian Journal of Agricultural and Rural Management 7(1): 40-62.
Soyode, L. & Kajola, S. O. (2006). Taxation principles and practice in Nigeria. (1st edu).
Ibadan: Silon Publishing Company, 6-12, 62.
Tindall N.D (2005) Commercial Vegetables Growing. Published by Oxford University Press
London. PP 130.
Todaro, P. M., & Smith, C. S. (2006). Economic development (9th ed.). Boston, MA: Pearson
Addison Wesley.
Yayock, J. Y, Lombin, G. and Owonobi, J. J. (1998). Crop Science and Production in Warm
Climates. Macmillan intermediate Agricultural Series.
Zeeuw, M. A. & Abdulrazaq, T., (2005). Tax policy assessment for Lagos state government.
Retrieved on the 12th of May, 2012 from www.slgpnigeria.org/uploads/File/318.pdf.

35

APPENDIX I
Department of Economics,
Taraba State University
P.M.B 1167 Jalingo,
Taraba State
25-03-2016
Dear Respondents,
We are final year Diploma student of the above named institution, currently carrying
out research work on the topic Agricultural Marketing and Revenue Generation in Central
Zone of Taraba State
We are soliciting for your assistance by answering the following questions. You can
fill or tick the appropriate space or columns.
All data collected will be treated confidentially and strictly for the purpose of this
research work only.
Thanks
Yours Faithfully
Nafiu Abdullahi
TSU/BAF/13/0129
Group Leader

36

APPENDIX II
Instructions: Please tick in the box provided and write where appropriate
SECTION A Socio-economic Characteristics of the Respondents
1. Sex: (a) Male [ ] (b) Female [ ]
2. Marital Status: (a) Single [ ] (b) Married [ ] (c) Widowed [ ]
3. Age: (a) 20-25 [ ] (b) 26-30 [ ] (c) 31-40 [ ] (d) 41 and above [ ]
4. Occupation: Farmer [ ] Civil Servant [ ] Businessmen/women [
]
5. Highest Qualification: Primary [ ] Secondary [ ] Tertiary [ ]
6. Annual Income: (a) N1-10 [ ] (b) N11-20 [ ] (c) N21 and above [ ]
7. Business Experience: (a) 1-5 [ ] (b) 6-10 years [ ] (c) 11 years and above
8. Tax payment: (a) Yes [ ] (b) No [
]
9. Member of any cooperative organization: (a) Yes [ ] (b) No [ ]
10. Household Size: (a) 1-5 [ ] (b) 6 and above [ ]
11. Assistance from government: (a) Yes [ ] (b) No [ ]
12. Record keeping: (a) Yes [ ] (b) No [ ]
SECTION B Effects of Agricultural Marketing on Revenue Generation in Central
Zone of Taraba State
13. The Table below shows the impact of agricultural marketing in the study area. You
may wish to tick as many options as applicable:
S/N

1
2
3
4

Effects of Agricultural
Marketing on Revenue
Generation

Strongly
Agreed

Agreed

Not
Agreed

No
responds

Tax on transport dues

Tax on export dues
Tax on marketing dues
Tax on storage dues

SECTION C Constraints to effective agricultural marketing a

37