PROBLEM OF REVENUE GENERATION AND UTILIZATION IN NIGERIA LOCAL GOVERNMENT ADMINISTRATION

CHAPTER ONE

 1.1   INTRODUCTION

Over the years the importance of local government has increased greatly in Nigeria due to raising demand for local government development and improved service of the grass root levels.

The need for local government cannot be over emphasized because they are created in other to provide a two way channel communication between a local community and the government that bring the gap the formal and later.

The need for local government is based on two major consecration the first is the decentralization of certain functions of federal government, this done to reduce the numerous function of the government. The second consideration is that certain function or service provide at the local level is meant for developing the grassroots.

Leadership potentials prior to 1968 when we three regions of eastern, western, region, people problem were not properly channel, this was led to the creation of state.

Local government can said to be instrument to any  meaningful social economic and education as well as politically change in nation they bring about even and rapid development to the local government throughout the country.

In essence is the major agent for any meaning social economic development and no development can be possible without the active participation of the majority of his citizen who has live in rural area. This is the contribution of rural people who constitute the bulk of the development of the nation.

Local governments perform a lot of function of setout in the fourth schedule of this 1979 constitution.

1. Consideration of economy planning and making of recommendation to a state commission and economic planning.
2. Collection of rates and television license.
3. Establishment and maintenance of eccentrics, burial ground and house of the destination of firms.
4. Licensing of bicycles, truck and car etc.
5. Establishment and maintenance of roads struck and either facilities.
6. Naming of road and numbering of houses.
7. Provision of maintenance of public conference and facilities for refuge disposals.
8. It is however, important to recognize the fact that all the sufficient founds. The main these of the generation and utilization in local government area as well as other possible suggestion to improve and strengthen their revenue based of the local government.

1.2    STATEMENT OF RESULT

          This study will attempt to ensure the following question.

1. What do we do mean by revenue generation?
2. how can revenue be generated local government
3. What are the problems that stand as an obstacle to the collection of revenue?
4. What are the problems that have affect in the successful generation of revenue for the local government?
5. What contribution has revenue contributed to the development of local government?
6. What are solutions to these problems that hinder revenue generation.
7. Is the system being used now useful or not in terms of revenue generation in the local government.
   • PURPOSE\OBJECTIVES OF THE STUDY

The purpose \ objectives of the local government are:-

1. It provides citizens with an opportunity of closing the member of their own local government.
2. It can control their official all to ensure that their money is wisely and properly spends.
3. It paying taxes used to provide the services they enjoy.
4. It holding their sound member accountable for what they do.
5. They are government at the local level democratically turn.
6. The local government will be service to awaken in the citizen political consciousness.
   • SIGNIFICANCE OF THE STUDY

The revenue generation has been existing for long time why it is so, is that revenue is the backbone of any organization or government  and without revenue the government will not exist and even there will be no government people since there is government people grassroots levels, there will be revenue generation to mobilization.

This research is significance because as a revenue generator, a larger number of communities have failed to generate revenue and this had been bothering the local government authorities (l. G. A) State and federal government of nig (F. G. N) especially in the aspect of tax.

If through this investigation, the writer could find out how and method to use in revenue generation for the local government and federal government, therefore the case study is achieved and will enable the local government area (L. G. A) Knows how to overcome the problems bothering revenue collections.

• RESEARCH HYPOTHESIS

Both primary and secondary data were  collected primary data for the study was gathering through questionnaire and was observation by research and personal observation, report etc. descriptive method of data analysis presented in table showing frequencies and percentages.

ORGANIZATION OF THE STUDY

The research work is divided into five chapters one was developed for introduction of study. It also highlights the aims and objectives the problems of the study, methodology used in the study.

          Chapters two focus attention on the revenue of the related literature on local government as well as their revenue generation and local government treasure also located out.

          Chapter three contains historical background of Irepodun local government Area in Kwara State.

          Chapter four is the analysis of revenue generation. Chapter five, summaries, conclusion and recommendations.

1.7   DEFINITION OF TERMS OR OPERATIONAL TERMS

1. Local government: – it means a government setup or establishment by the legislature to carryout certain responsibility at the local area.
2. Revenues: – the taxes or money collected by the government from its citizen fro social development of particular area.
3. Revenues generation: – this refers to various ways in which local government is able to raise fund.
4. Utilization of revenue: – it can be defined as how the revenue collected by the government is been used to put to use to develop the social-economic and political well being of the people of the grass root level.

REFERENCES

Aliyu, T. A. (1955): local government revenue Abeokuta Dotun Press.

Baba P.M (1974): lo local government and Evans limited.

Oladosu S.A (1975): finance of local George Allen and Ilorin limited publishing House.

Ogunsola J.O (1996) local government for study London: MacDonald and Evans limited.