MANPOWER TRAINING AND JOB PRODUCTIVITY IN BOARD OF INTERNAL REVENUE SERVICE

The effectiveness of manpower training in enhancing job productivity within governmental institutions is an important area of research, particularly in the context of the Board of Internal Revenue Service (BIRS). This study aims to explore the relationship between training programs and job productivity among employees of the Board of Internal Revenue Service. It highlights the role of skill development, knowledge acquisition, and capacity building in improving work efficiency and performance in revenue collection and management. The research methodology includes a combination of qualitative and quantitative approaches, such as surveys and interviews with employees of the Board. The findings suggest that well-structured training programs significantly contribute to higher job productivity by improving technical skills, boosting employee morale, and ensuring a more effective response to challenges in revenue administration. The theoretical framework considered applicable to this study is the Human Capital Theory. The first use of human capital as a term in modern economic literature was by Theodore Schultz (1961), who classified expenditures on human capital as investment rather than consumption. The Human Capital theory developed as a rebuttal to the naïve conception of some earlier economists that labour is constant or given, and its performance cannot be increased. The study concludes that continuous investment in workforce development is crucial for enhancing the operational efficiency of the Board, recommending that policymakers prioritize comprehensive training programs to achieve higher performance standards and ensure optimal revenue generation.