A Review of Revenue Generation in Nigeria Local Government: a Case Study of Ekiti State
A Review of Revenue Generation in Nigeria Local Government: A Case Study of Ekiti State
Destiny Chiagozie Abstract: Local government is faced with varieties of difficulties to source adequate revenue from federal government, state government and the internally generated revenue, such problems are cogwheel to the smooth running of local government administration. They are; the dishonesty on the part of officers collecting the revenues, such as cases of printing receipts by the officers had been the major problem in releasing the expected revenues. The machinery put in place for collection of revenue is inadequate hence, most of the government money are not collected and this is in case of the internallygenerated funds that is while, there need to review the revenue generation in Local government in Nigeria. The objectives of the study are: to review the revenue collection in local government, to analyze the machinery of internally generated revenue, to determine the impact of revenue generated in Nigeria local government, to review the various sources of internally generated revenue. Data were collected from ten local governments in Ekiti State for this study and the analysis is through descriptive and inferential statistical methods. The descriptive analysis involve the use of percentage, tabulation and counts while inferential statistical method employs chi-square. keeping of appropriate accounting records and books (c) Supply of social and economic services: Establishment of Projects: Staff motivation: workers should be encouraged so that they can put in their maximum services and when this is done, there will be increase or solid improvement in revenue generation.
INTRODUCTION
Revenue generation in Nigeria local governments is principally derived from TAX. Meanwhile tax is a compulsory levy imposed by government on individuals and companies for the various legitimate function of the state (Olaoye, 2008). Tax is a necessary ingredient for
Destiny Chiagozie Abstract: Local government is faced with varieties of difficulties to source adequate revenue from federal government, state government and the internally generated revenue, such problems are cogwheel to the smooth running of local government administration. They are; the dishonesty on the part of officers collecting the revenues, such as cases of printing receipts by the officers had been the major problem in releasing the expected revenues. The machinery put in place for collection of revenue is inadequate hence, most of the government money are not collected and this is in case of the internallygenerated funds that is while, there need to review the revenue generation in Local government in Nigeria. The objectives of the study are: to review the revenue collection in local government, to analyze the machinery of internally generated revenue, to determine the impact of revenue generated in Nigeria local government, to review the various sources of internally generated revenue. Data were collected from ten local governments in Ekiti State for this study and the analysis is through descriptive and inferential statistical methods. The descriptive analysis involve the use of percentage, tabulation and counts while inferential statistical method employs chi-square. keeping of appropriate accounting records and books (c) Supply of social and economic services: Establishment of Projects: Staff motivation: workers should be encouraged so that they can put in their maximum services and when this is done, there will be increase or solid improvement in revenue generation.
INTRODUCTION
Revenue generation in Nigeria local governments is principally derived from TAX. Meanwhile tax is a compulsory levy imposed by government on individuals and companies for the various legitimate function of the state (Olaoye, 2008). Tax is a necessary ingredient for