Assessment of The Impacts of Government Revenue-Generating Agency on Anti-Smuggling Activities at the Borderlines in Southwestern Nigeria: A Case of Nigeria Custom Service
Hammed Adetola Adefeso

Abstract
This study examines the impacts of Nigeria Custom Service on anti-smuggling activities at the border communities in the Southwestern Nigeria. The study relies solely on primary data gathered from the sample of384 questionnaires distributed in both Seme and Idi-iroko borders out of which 313 are returned successfully. In this study, the inhabitants of the border communities arepurposively selected. Using logistic regression analysis, the study finds that, despite the revenue targets given by the Federal Government of Nigeria (FGN)to Nigeria Custom Service, the control of banditry and robbery has significant reducing impact on anti-smuggling activities (𝛽= −1.4303;𝑃>|𝑧|=0.038; )while that of control of human trafficking significantly aids the anti-smuggling activities (𝛽= 1.87807;𝑃>|𝑧|=0.002) in the Southwestern Nigeria. The study therefore, urges Nigeran Custom Service to avoid being complicit whencontrolling the banditry and robbery activities at the various borderlines while trying to meet the revenue targets of the Federal Government of Nigeria (FGN).

Full Text: PDF     DOI: 10.15640/jehd.v11n1a5