CHAPTER ONE
1.1 BACKGROUND
OF THE STUDY
Development is a sine qua non for modern civilization.
In a crusade and struggle to carryout development at all nooks and crannies of
the society, the local government as the tier of government that is nearest to
the people is saddled with the responsibility of direct development of the
people to a certain level.
Development is highly associated with fund, much revenue
is needed to plan, execute and maintain infrastructures and facilities at the
local government level. The needed revenue generated for such developmental
projects. Like construction of accessible roads, building of public schools,
health care centers, construction of bridges among others are soles generated from
taxes, royalties, haulages, fines and grants from states, national and
international governments.
Thus, the Local government cannot embark, execute and possibly
carryout the maintenance of these projects and other responsibilities without adequate
revenue generation.
This is the basic reason why development is skeletal
at some Local Government councils in Nigeria. The issue of poor revenue
generation is not exceptional to local government in Abia State. This has been
one of the problems encountered by Umuahia North Local Government.
This however pronouncedly affected development negatively
in local government councils. In this research project, the issue to address is
how far can this poor revenue generation affect development especially in
Umuahia North Local Government.
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1.2 STATEMENT
OF THE PROBLEM
The Local Government Council take direct care of the grassroots
people, that is the people in the rural areas. This group of people sometimes lack
essential facilities and condition of modern civilization. They lack pipe bore
water to drink, do not have electricity, accessible roads, poor educational infrastructure
and facilities to mention but a few.
This is one of the major reasons of rural – urban
migration of movement. This has made our cities to be congested and increase in
many criminal activities. Based on the above and foregoing assertions, it is
obivious that the impact of poor revenue generation on the development of the
rural area is a serious problem. This might be as a result of poor revenue
generation. If Nigeria is to achieve her desired goal of vision 2020 and
possibly meet the millennium development goals (MDGS) target, the issue of
revenue generation must be addressed squarely.
Hence the researcher is bothered to find out the
impact of poor revenue generation on the lives of people at the rural area and
how it has affected development in general especially in Umuahia North Local
Government Area.
1.3 PURPOSE/OBJECTIVE
OF THE STUDY
The broad objective of the research is to evaluate the
impact created by poor revenue generation on the development of Umuahia North in
Abia State.
The other objective of this study
includes:
i.
To determine the
level of modern social amenities available in Umuahia North.
ii.
To find out the
level of poverty associated with the rural people as a result of poor development
iii.
To find out the
degree of rural-urban migration.
iv.
To make useful suggestions
to solve the problem of poor revenue generation as development depends on revenue
generated.
1.4 RESEARCH
QUESTIONS
i. What
are the impacts of poor revenue generation on the development of Umuahia North?
ii. Are
there adequate modern social amenities in Umuahia North?
iii.
Is the poverty level
of the rural people high has a result of poor development?
iv.
Has poor
revenue generation in Umuahia North contributed to rural-urban migration?
v.
How can revenue
generation in Umuahia North be improved?
1.5 SIGNIFICANCE
OF THE STUDY
The significance of any human endeavour is measured by
its relevance to solving human problems. The findings of this study would help
Umuahia North Local Government to identify the problems associated with revenue
generation and its consequences on development.
1.6 SCOPE
AND DELIMITATION
The study is focused on the impact of poor revenue generation
and how it affects development of the local government areas. It will also involve
the analysis of problems associated wit revenue generation and its impact on
the development of Umuahia North Local Government.
1.7 LIMITATION
OF THE STUDY
The researcher was constraint by time as time frame for
the submission of this research was short for an expansive research.
The researcher equally encountered financial limitation
as lack of sponsorship from corporate bodies thus; the researcher’s little resources
could not cover more areas.
The willingness of most local government staff to
supply the needed data was another major problem.
1.8 DEFINITION
OF TERMS
Some concepts require proper explanation to enhance
our understanding of the theme where necessary opinion of scholars will be cited
to explain the terms. The researcher will also give some fundamental definition
of terms.
LOCAL GOVERNMENT
According to Lawal (2000) Local Government as a
political sub-division of a nation in Federal system which is constituted by
law and has substantial control of local affairs which includes the power to
impose taxes or exact labor for prescribed purpose.
According to William Robson (2006) Defined
Local Government as involving the conception of territorial, non-sovereign community
possessing the legal right and the necessary organization to regulate its own affairs.
REVENUE
Public revenue could be defined as the funds generated
by the government to finance its activities. In other words revenue is the
total fund generated by government (Federal, state, local government/ to meet their
expenditure for a fiscal year.
This refers also to the grand total
of money of income received from the source of which expenses are incurred.
Revenue could be internal or external revenue.
GENERATION
This is the process of sourcing revenue for the local
government in carryout their aim and objectives.
EXPENDITURE
Public expenditure refers to the
expenses which the government incurs for its own maintenance, in the interest
of the society and the economy in order to help other countries.
Tax
Tax can be defined as a compulsory levy
by government on goods, services, income and wealth. It provides definite source
of revenue for government expenditure. (Udeh O.S. 2008)
It is the way by which government
obtain extra money. It spent from income of individual and companies. Tax could
be direct or indirect tax. A tax is a payment made by the taxpayers and used by
the government for the benefits of all the citizens.
TAX EVASION
Tax evasion means illegal reduction in
one’s tax liabilities, thereby paying less than the appropriate amounts and not
paying at all.
TAX AVOIDANCE
Tax avoidance is the act of streamlining
one’s financial affairs within the law so as to minimize the tax liabilities.
DEVELOPMENT
According to Ake (2001) Development is thus the
process by which people create and recreate themselves and their life
circumstances to realize higher levels of civilization in accordance with their
own choice and values.
It also a type of social change in
which new ideas are introduces into a social in order to produce higher
per-capital income and levels of living through more modern production methods
and improved social organization.
REFERENCES
Abba, E U. (2008). Local Government Administration in Nigeria.
Onitsha: Abbot Books Ltd.
Okoli, F.C. (2000). Theory and Practice of Local Government.
Enugu: Intec Printers Ltd.
Udeh, O.S. (2008). Public Financial Management. Enugu: Malik
Enterprises Nigeria.
http://www.health.gov.ng/doc/hrm_advert0814.pdf
CHAPTER TWO
CHAPTER TWO
LITERATURE REVIEW
INTRODUCTION
2.0 DEVELOPMENT
OF LOCAL GOVERNMENT IN NIGERIA
The evolution of local government in Nigeria has under
gone alots of changes. These are all geared towards making the local government
a system that could serve the purposes for which they are created, before the
emergence of the British Colonial/ Administration; various communities in
Nigeria were governed through the instrumentality of their traditional political
Institutions. These institutions were anchored on the people’s habits of
thought, prestige and custom which are adapted to meet the new conditions for general
development of their areas.
Local authorities were empowered to charge and collect
developmental rates based on a certain percentage of the income of the rate payers.
The council enjoyed the social autonomy of providing certain social services to
the community, for instance the local government was vested with the responsibility
of healthcare services delivery with the transfer of primary healthcare delivery
system.
In the 1950s, election was introduced according to the
British model in the western and eastern parts of the country with some measure
of autonomy in financial, general administration and in personnel which gave rise
to tide of progress, growth and development experienced in the local
government.
Prior to this period, the British introduced native
courts chaired by Chiefs, native treasuries where taxes collected from people
were paid in for use by the local government. Native authorities were created with
traditional rulers at the head of each authority. The traditional rulers continued
to dominate local government’s administration until the military took over
power. In 1966, from then the powers of the traditional rulers, especially in
the northern region, reduced gradually. The newly created states in the
Northern region increased popular participation in local government administration.
Larger local authorities were broken to smaller ones and native authorities were
changed to local governments.
The local government reform of 1976 provided the guidelines
for local governments in Nigeria. The reform created large-sized local government
areas throughout the federation based on a certain minimum population requirements,
these results in uniform local government areas. The federal government for the
first time was involved in the funding of local governments. The local
government gets statutory percentages share of Federation accounts and state
revenue. The local government was made a third tier of government, which means
the local government has its own powers. There were about 301 local government councils
as at 1976.
In 1986, the Babangida Administration made local
government an effective third tier of federal system, introduced reforms aimed
at enhancing their autonomy and strengthening their administrative framework.
All elected councilors now constitute legislative arm of the local government which
the executive arm consists of the chairman and vice-chairman and supervisory councils.
The local government witnessed several reforms between
1991 to 1992. the reforms snows a fundamental implications for local government
administration, especially in regard to the reforms to the local government service.
589 local government areas were in existence as of 1991 local government reforms
and there was establishment of the executive chairmanship of local government with
functions firmly entrenched in schedule four of the constitution.
The federal government established the local
government service commission aimed at preserving the independence of the local
government staff. The federal government increased the local government share
of the federation accounts to twenty percent. This increase in revenue base gave
local governments high degree of confidence and power to equip them for the challenging
role, facing them.
According to 1999 constitution of Nigeria, not only
recognizes, but also guarantees the existence of a more powerful and independent
local government areas section 162 of the 1999 constitution guarantees the right
of the local government to receive statutory allocation of the revenue from both
the federation account and state resource. The fourth, schedule of the same constitution
spells out the functions of the local government.
The federal government increased the local government share
of the federation accounts to twenty-five percent. In the present local government
administration, there are about 774 local government areas in Nigeria with the
rights and power of providing certain social services to the communities, such
social services like provision of healthcare centers, electrification,
provision of pipe bore water and accessible roads etc.
2.1 SOURCES OF REVIEW GENERATION IN LOCAL
GOVERNMENT
In an attempt to marshal out the functions of the local
government, the fourth schedule of the constitution of the federal Republic of Nigeria
1999 implicitly specified some of these sources of revenue generation to the
local government.
However, Ogunna (1996). Posited that generally the
local government has eight main sources of revenue which includes rates,
grants, statutory, allocations, fees and charges, fines, earnings and profits, loans
and miscellaneous.
1. RATE
As one of the independent sources of revenue, people residing
within a local government area pay some money to it in form of rates. Rate is,
thus a local tax of the local government which is of three types namely property
rate, special rate and capitation rate otherwise known as poll tax. Property
rate is a fixed percentage amount of the current value of a private property levied
on the owner of such a properly. Capitation rate which is also a fixed amount of
money levied on all rateable adults living in the local government. It is not
only fixed but equal for every payer and like the property rate, it is paid
annually.
As a flat rate, it is generally low so that the low income
people can conveniently pay.
Special rate is a fixed amount meant to be paid by all
rateable adults residing in the local government area. Special rate is usually levied
for specific and priority projects like Education, water supply and rural electrification
which the local government has inadequate fund for its provision.
2. STATUTORY ALLOCATION
As the third tier of government,
the local government receives statutory allocation from the federation account
just like the state and federal government. This share of revenue is as fixed
by law, part of it also comes from the state government total internally
generated revenue based on percentage formula because it is fixed by law, it is
not voluntary but mandatory and does not depend on the whims and caprices through
a legitimate process of change of the law that provides it. Statutory
allocation is definite and certain.
3. FINES
These are penalties imposed by the customary
courts on individuals for the contravention of the bye-laws of the local government
to regulate and control services allocated to them within their areas of jurisdiction.
Note that revenue accruing to the local government through this source is
relatively very insignificant.
4. EARNING AND
PROFITS
These are profits, interests and
premiums accruable to the local government from its investment of funds in
private or public economic ventures.
In other words, they are money
realized by the local government from commercial ventures and industrial
establishments such ventures includes mass transit services, soap industry, bakery,
Agricultural farms, shares owned in companies. If such business is effectively managed
with minimum local government interference and political influences, the higher
revenue could be realized.
5. FEES AND
CHARGES
Revenue is generated through payments
for the services which the local government provides such fees are in some
cases designed to regulate and in other cases to maintain these services.
Fees and charges are imposed and revenue
realized from the issuance of various types of licenses like bicycle, wheelbarrow,
canoe and cart licence, others are charges on bakeries, sale of liquor in restaurant
and public places, errection of sign-boards registration of births and
marriages, motor parks and markets, personal identification, public urinary and
toilets etc.
The imposition of fees and charges
on these services by the local government always requires enabling laws for
them to be lawful.
6. GRANTS
The federal and state government give
grants often called grants-in-aid, to the local government to enable it
discharge its functions effectively particularly in the area of the provision and
maintenance of certain basic amenities for the people such basic amenities like
water and electricity supply, building of educational and health facilities.
The maintenance of roads attract grants four main types of grants which includes
general or block grant, specific grants, equalization grant and matching grant.
Local governments are expected and
are indeed meant to embark on certain development projects that are listed as
priorities of government. Consequently any local government of that embarks on
such priority projects is given a matching grants which is designed to simulate
and encourage development.
7. LOAN
Local governments are empowered to
obtain loans from the federal, state and other local government. They are also allowed
to raise loans from financial institutions like bank and from individuals. They
raise loans for incurring capital development projects that are within their statutory
functions.
Educational, Agricultural and
Industrial development Projects, drainage schemes, health and market development
are good examples of developmental projects for which loan can be raised.
The fact is that no local government
can make any reasonable giant stride in rapid community development without
borrowing. It is however important to note loans are necessity provided that
they are prudently applied on capital projects for which they are obtained, on
capital projects which are expected to be of immense benefits to the people including
the coming generation which incidentally are reasonably expected
to pay for such loans in future, our of the rates and other forms of taxes they
will pay.
8. MISCELLANEOUS
Revenue can be generated from the
payment of levies like developmental and educational levies. Money can also be
realized from rents paid for using any land or building belonging to a local
government. Gifts and donations from individuals, philanthropists and corporate
bodies also form sources of revenue of the local government.
In conclusion, local government are
empowered to generate revenue to enable them carryout their statutory and
permissive functions. It is therefore necessary to enhance revenue generation
of the local government to enable them, carryout their duties.
2.2 THE
NEED FOR REVENUE GENERATION IN THE DEVELOPMENT OF LOCAL GOVERNMENT AREAS.
According to Abba Ugoo E. (2008)
the need for revenue generation can’t be overemphasized, the management of revenue
generated in the local government constitutes the crucial and central component
in the Administrative process of the local government. This is largely so because
finance determines the services rendered by the local government.
The following gave rise to the need
for revenue generation in the local government:-
1. TO
SOLVE DIVERSE FUNCTIONS ALLOCATED TO THE LOCAL GOVERNMENT
In the same way, where the local government
is allocated diverse functions, as it now has in Nigeria, some of which are
large in scope like education, health, water supply and rural electrification.
The revenue sources to be provided should correspondingly be large in scope,
viable and rich in content to match the diverse functions.
2. TO
BE ABLE TO PAY THEIR HIGHLY
SKILLED PERSONNEL.
Related to the above is a wide
variety and meningitides of functions require a large body of high skilled, professionally
trained and technically competent staff that must also be regularly motivated. The
employment of such staff would necessitate the purchase of a lot of costly equipment
and materials for use in the discharge of their duties.
3. TO
TACKLE LARGE TERRITORIAL LANDMASS AND
POPULATION OF THE LOCAL GOVERNMENT AREA.
Most local government in Nigeria are
very large both in terms of territorial and population sizes, in such a circumstance,
a greater need for revenue arises to enable such a local government cope with
the developmental problems of such a large area and at the same time be able to
meet satisfactorily the diverse needs of the large population.
Adedji
(1979) capped it all when he declared that the success or
the failure of the local government depend on the financial resources available
to the individual local government and the way those resources are utilized.
This fact is further recognized and emphasized in the guideline for local
government reforms of 1976 which stated that it must be recognized that if meaningful
local government is to be expected in Nigeria, much larger financial resources
are needed in the development of such local government area.
2.3 THE PROBLEMS OF REVENUE GENERATION
Local government in Nigeria enjoyed an improved
revenue from 1976 till date due to reforms introduced by different regimes all
aimed at making local government effective and efficient in discharging statutory
responsibilities to the people. This was achieved through increased sources of
revenue generation; this problems is multifarious ranging from over-dependency of
local government on statutory allocation of federal and state government, low
borrowing capacity, corruption, mismanagement and misappropriation of local
government funds, ineffective strategies for enhancing internally generally generated
revenue, lack of skilled and technical personnel.
1. MISMANAGEMENT
AND MISAPPROPRIATION OF LOCAL
GOVERNMENT FUNDS
This is one of the major problems of
revenue generation in local government, in most cases the local government
funds have been mismanaged. Tax collection that are charged with the responsibility
to collect all the revenue sources does not adequately use their freedom to
collect them and exploit other sources of revenue available to the local
government. Many local government officials embezzle local government funds
through all sorts of manner like inflating contracts or embanking on white
elephant projects or outright siphoning of funds which has affected the developmental
process of local government areas.
2. CORRUPTION
The internally generated revenue
which hoped that will accelerate the finance of the local 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 local government funds into private use.
Corruption is the locust that has
eaten local government revenue, this manifested in the distorting of revenue return
receipts, embezzlement and misappriation of funds.
3. OVER
DEPENDENCY OF LOCAL GOVERNMENT ON FEDERAL AND
STATE GOVERNMENT STATUTORY ALLOCATION
The local government are over
dependent on the federal and state government statutory allocation for their expenditure,
both recurrent and capital expenditure. This over dependency of local
government on statutory allocation of federal and state government have
contributed to the financial crisis or delay in the disbursement of allocation,
local government run into crisis in the payment of salaries and other recurrent
expenditure. The greatest impact of this over dependency on the part of the
local government is that it has killed the initiative and the ingenuity to
establish independent sources of revenue.
4. LOW BORROWING CAPACITY OF LOCAL GOVERNMENT
Every local government borrow money
from commercial financial institution to finance projects. The local government
finds it difficult to pay their debts and as such equally difficult to borrow
at cheap rates or attract sufficient private investment.
5. POOR
FINANCIAL MANAGEMENT:
Arising from poor attitude to work as well as
lack of integrity of revenue collectors contributes to this state.
6. Ineffective Strategies for Enhancing
Internally Generated Revenue in the local government, this also contributes to
poor revenue generation.
These human related factors no
doubt negatively effected development at the local government level which is
the bedrock for genuine national development.
2.4 THE
IMPLICATION OF REVENUE GENERATION ON THE DEVELOPMENT OF LOCAL GOVERNMENT AREAS
Local government as the grassroots level deserves serious attention from the federal government
so as to be able to deliver essential services to the rural communities. It is
in recognition of this fact that the 1976 reforms gave local government the
constitutional recognition of a third tier of government. The local government
was vested with the power and the responsibilities of providing essential services
to the rural communities which would help to make life more meaningful thereby
curbing rural-urban migration.
Within the Nigerian political system,
local government constitutes the most variable instrument for effecting a
viable and sustainable rural transformation.
However, they cannot
do this unless they are provided with adequate financial and human resources to
effectively discharge their statutorily assigned functions, with improved revenue
generation base in Umuahia North, the local government would be equipped to
provide rural transformation in terms of developmental efforts on road
construction and maintenance, provision of potable pipe-bore water, building of
health centers and maternity homes, as well as secondary school and vocation
training centers.
a.
In
Umuahia Alaocha in Umuahia North Local Government with the improved revenue generation
system, the community have been provided with basic developmental needs such as
health center which was built by the local government through the town
development union for the community, the project was commissioned on may 23rd
2001, a construction of a accessible roads that will link Umuahia Alaocha with
their neighbouring communities such as Umuire community, Nkwoegwu community and
Umuegwu in Afugiri community all in Umuahia North Local Government Area.
b.
In
addition, water bore-hole was installed in almost the twenty-five communities that
make up the local government just last December in Umuada Isingwu Community through
an initiative of the local government supported by developmental effort of the
people, a portable pipe-bore water supply was installed.
c.
There
had been an improvement in the area of rural electrification, such extension of
rural electrification starting from Amafor community to Ossah Ibeku community,
from Nkwoegwu to Ekeoba community linking Umuagu community. These initiative of
the local government could only be achieved based on improved revenue generation
base.
d.
In
the area of educational development in Umuahia North, the local government has
been able to achieve a landmark achievement by providing funds adequately for
prompt payment of teachers salaries, provision of educational books, textbooks and
equipments. Also every community in Umuahia have a secondary school while some
communities have more than one. This goes to show the degree of importance
which the local government attach to the education, to provide a minimum acceptable
international standard of education for all children in the local government by
ensuring excellence in improvement in learning and tutoring techniques for
primary Education. These vital role of the local government with effective
source of revenue generation to augment the federal and state allocation.
e.
In
the area of Agriculture which is the backbone of Nigerian economy. They are better
placed than any other level of government to make significant and positive contributions
to increase agricultural production. This could be achieved by the local
government by modernization of agriculture, encouraging the participation of
Nigerian farmers mostly found in the rural areas, by providing them with
modernized system of farming through extension programmes, an initiative of the
local government. This programme could only be achieved through internally
generated revenue by the local government.
f.
Poverty
alleviation programme of the local government to reduce the poverty level or
total elimination of poverty through such programme, the revenue generated in
the local government would help to augment the federal allocation to the local
government to achieve basic objective of the 2020 vision of total elimination
of poverty in Umuahia North Local Government.
g. Poor revenue generations have been a
major problem hindering the efficient performance of the functions of local
government and the development of local government areas in Nigeria. Due to
poor revenue generation, the local government can’t afford to provide the rural
people with basic social amenities such as provision of clean water, construction
of accessible roads for easy movement of transportation, provision of a
well-quipped health centers, dispensaries, maternity homes in communities in
Umuahia North to reduce death rate of people.
h. Inadequate revenue has made the local
government not to embark on the establishment of small scale industries, which
could have help in providing employment opportunities for the youths to reduce
the level of unemployment in the local government. This problem has attributed
to rural-urban migration by the youths, that leave their communities to urban
centers for greener pastures.
i.
There
had be inadequate provision and maintenance of primary education which is the sole
responsibility of the local government. The local government can’t adequately provide
the local people with minimum acceptable international standard of education
for all children, which could have ensured excellence improvement in the
learning process of these children in Umuahia North Local Government.
j.
Inadequate
revenue generation had made an insignificant contribution to development of
agriculture which could have help to increase agricultural production. Most
programmes that was initiated towards improving agriculture had not yielded any
positive results.
k.
In
the area of road construction, although Umuahia North Local Government had recorded
some achievement based on road construction in some communities while some
communities are yet to record such landmark achievement. In December 24th
2001, the Afara community were charged with the responsibility of raising fund for
the road construction and repairs of road between Afara Ukwu to Okwulaga
community. Levies were imposed and task-force setup to collect the levies. The
project was launched in a grand style on the 28th December 2002, the
money and other materials were eventually raised. The federal government supported
the project with a matching grant. But due to poor management of funds by the
local government through poor accountability and mismanagement of the funds
raised, the road construction project had been left untouched up till date.
l.
Rural
electrification extension- An initiative of the local government, such rural electrification
extension project between Nkwoegwu to Okaluga Alaike leading to Ofeme,. A
project initiative launched in April 2000, the project had been abandoned for
years due to poor revenue generation base.
m.
IN
the area of provision of the health care center and several dispensaries. Most
communities in Umuahia North have not been provided with health care services and
dispensaries. The building of ultra-modern health center the laying of the
foundation work on the 25th November 1999 in Umudiawa Ofeiyi, the
local government council could not afford to complete this project in due to poor revenue generation. The fund available
to the local government by the state government gave 65 percent of the fund,
while the local government was meant to provide the remaining 35 percent. The
local government was not able to provide their own share due to poor revenue generation
base. The project had been abandoned since 1999 till date.
n.
In
the area of total elimination of poverty, the local government introduced a
youth empowerment programme that will motivate the youths towards self
actualization. This initiative of Umuahia North local government will encourage
youths to learn some vocation/trade while on the programme. The local
government have not be able to achieve this objective due to poor revenue generation.
2.5 TAX AS A MAJOR SOURCE OF REVENUE
Tax can be defined as a compulsory levy
by government on goods, services, income and wealth, primarily to obtain
revenue. In other word, it is levy or dues on the income of person and companies.
Udeh O.S. (2008) it provides definite source of revenue of person for
government expenditure. It is the way by which government obtain extra money it
spends from the income of individuals or companies.
According to Olaoye (2008). Tax is
a compulsory levy imposed by government to individuals and companies for the
various legitimate functions of the state.
There are basically two types of
taxes, direct and indirect tax, Udeh O.S. (2008).
Direct tax is that which is levied on
and really paid by the person/establishment (firms) on whom, it is legally
imposed. It can also be said to be that tax which demanded from the very person
or company that is intended should pay it. The burden of a direct tax is wholly
borne by the payer.
Indirect tax is a tax imposed on an
item or product usually at the point of production which oftentimes, is shifted
from the originator of the item or product to another who ultimately consume
the product.
Indirect tax is levied on the
production (sale) or purchase of a product (goods and services) other then personnel
services. It therefore follows that an indirect tax can partly or wholly paid
by another, other than the person on whom was originally levied.
2.6 THE PURPOSE OF TAX
The primary purpose of taxation is
to raise revenue for government especially the local government, which is needed
for the provision of essential services and execution of other activities of
the local government.
a. To Regulate the Production of Certain Commodities or Services: The government imposes taxes in
order to control the production of certain commodities which are considered
harmful to human health.
b. To Control Monopoly Powers
Certain takes are levied in order
to curb monopoly powers, such taxes includes excess profit tax.
c. To Protect Infant and Domestic Industries
Very high import duties can be used
to discourage the importation and consumption of foreign goods which usually out-compete
the locally produced ones.
d. To Regulate Business Activities
The form and direction on business activities
can be regulated through taxation. A tax may discourage or encourage a given line
of business. A high rate of taxation will discourage a business activities while
subsidy (negative tax encourages the same)
e. To Curb Inflation
Certain forms of taxes may be used
to reduce the level of inflation. A high rate of taxation without a
corresponding increase in government expenditure will reduce disposable income
of consumer. This will help to reduce price.
2.7 PROBLEMS
ASSOCIATED WITH TAX COLLECTION IN UMUAHIA NORTH LOCAL GOVERNMENT AREA
The
council’s source of revenue is grossly inadequate to meet the numerous
constitutionally provided functions. The grants by both state and federal government
cannot meet the day to day responsibilities of the council due to increase in
the problem of tax collection machinery which is ineffective.
1. Inadequate
Staff
There are lack of adequate staff and
manpower to carryout the assignment efficiently. The headquarter of board of
internal revenue in Umuahia North has division of units with staffs in each of
them but their staffs are mostly junior officials, who are not educated to the
extent that they finds it difficult to apply tax laws. The skeletal number of experienced officials are mostly found in
the urban areas. These few are loaded with jobs as the available staff is not
sufficient. The lack of experienced tax officials in Abia State have created opportunities
for tax evaders. Tax evaders can reduce their accounts and even direct the
ill-equipped, half-backed junior tax officers on what he or she ought to pay. This
result in loss of appropriate revenue that ought to be realized when properly
assessed.
2. Inadequate
Facilities
The facilities like motor vehicle and
motorcycle to carry out their assignment effectively are inadequate. A visit to
the tax office headquarter in Abia State shows that the office, lack basic
facilities. The office is not well equipped either, to the extent that files
are scattered everywhere, documents are not given adequate security as a result
of the nature of the office.
3. Lack
of Voluntary Compliance From the Tax Payers
This attitude of tax payers cause
tax avoidance and evasion. Tax avoidance is the act of streamlining one’s financial
affairs within the law so as to minimize the tax liabilities that is exploiting
the legal loopholes in the tax law to one’s unpatriotic advantage reducing the
tax burden on him or an organization. Tax evasion means illegal reduction in
one’s tax liabilities, thereby paying less than the appropriate amount of the
tax base like profit or income. This lack of voluntary compliance from tax
payers in Umuahia North could be considered as a serious problem associated with
tax collection.
4. Lack
of Enlightenment Programmes
The generality of the people in the
rural areas are not well informed as to why it is necessary to pay tax or other
fees. Many illiterate people see tax payment as a form of victimization, low
income and economic depression which have crippled many finance of the local
government.
5. Bribery
and Corruption
In this day, tax collector’s personal
interest has override their official interest in the performance of their
duties, consequently affects tax collection. The internally generated revenue in
Umuahia North which was hoped to increase the revenue generation base is
bedeviled by corrupt practices on the part of revenue collectors. I observed
that these tax collectors have in their possession unofficial receipts, this
enables them to divert local government money into private use
6. Mismanagement
of Tax Collected
This is another major
problem associated with tax collection in Umuahia North, where tax collected were
not been utilized for the purpose for which it was collected. Many local
government funds are embezzled by tax officials through all sorts of manner
like inflated contracts, embarking on white elephant projects or outright
siphoning of funds which have affected the progress of development in Umuahia North.
.
REFERENCE
Abba E. U. (2008). Local Government Administration in Nigeria. Onitsha:
Abbot Books Ltd.
Chiedozie, A.O.
(2004). Local Government Administration
and Rural Development in Nigeria. Aba: Kelu Press.
Nwankwo, B.C. (2002).
Authority in Government. Onitsha:
Abbot Book Ltd.
Nwatu, Raph. (2004). Nigeria Government and Local Government
Administration. Enugu: Nerce Publications.
Nwanze, E.S. (2005). Process of Governance. Enugu: Immaculate
Publications Ltd.
Nwachukwu, G.E.
(2000). Theory and Practice of Local
Government Nigeria. Kano: K.C. Classical Printers Ltd.
Okolie, D.O. et al
(2004). Local Government Administration
in Nigeria. Enugu: John Jacob’s Classic Publishers Ltd.
Okoli, F.C. et al (2006).
Foundations of Government and Politics.
Ibadan: Intec Printers Ltd.
Okeke, M.T. (2002). Studies in public and Local Government Administration
in Nigeria. Enugu: John Jacob’s classic publishers.
Udeh, O.S. (2008). Public Financial Management Enugu: Malik
Enterprises Nigeria Enugu.
Ugwu, S.C. (2000). Issues in Local Government and Urban Administration
in Nigeria. Enugu: Academic Publishing Company.
CHAPTER
THREE
RESEARCH
METHODOLOGY
INTRODUCTION
The
methodology adopted for conducting this research is aimed at finding out the
impact of poor revenue generation on the development of local government areas with
references to Umuahia North in Abia State.
Research
design aimed at showing the various methods and procedures of the research work.
The methodology adopted for this work reflects the researchers sense of
originality and power of mental enquiring. The method of enquiring data
collection, questionnaire design and data analysis technique will substantiate this
fact.
3.1 RESEARCH
DESIGN
Research design according to Osuala
E.C. (2001) is the blue print or plan which determine the nature and scope of
study carried out or proposed.
The research design used in this
project is descriptive design which seek to describe the existing status of
what is being investigated and it will also help the researcher to know where the
variable are gotten and how the objectives could be achieved.
This descriptive approach involves
the normal gathering analysis and interpretations or a set of data so as to
explain the underling factors that surround the problems that triggered of the
research.
3.2 AREA OF STUDY
This study centres on the impact of
poor revenue generation on the development of local government areas. It covers
only Umuahia North Local Government in Abia State.
3.3 POPULATION
SIZE
Population is the number of
respondents, the researcher is investigating. This also known as the universe.
The population under study consists of 200 staffs of Umuahia North Local Government.
3.4 SAMPLE
SIZE AND SAMPLING TECHNIQUES
We study a sample because it would
be virtually impossible to study the entire population due to constraints of
time and costs.
However,
the sample must be representative of the population from which it is draw. In
other to determine the sample size, the researcher used a 5% level of significance,
the sample size was derived using Yaro Yamnane formular
n = N
1+ N (e)2
Where
n = sample
size
N = Population of the study
e = level of significance/Error estimate at
5%
1 = Constant
n = 200
1+ 200 (0.05)2
n = 200
1+ 200 (0.0025)
n = 200
1+ 0.05
n = 200 = 133.33
1.5 = 133
3.5 SAMPLE
SIZE AND SAMPLING TECHNIQUES
The sample size of the study as determined from the population
is 133, therefore the sample size = 133.
the researcher used simple random sampling technique to select the sample from
the population.
3.6 INSTRUMENT
FOR DATA COLLECTION
The researcher will make use of the most appropriate
and suitable instruments for data collection. The instrument is questionnaire and
direct interview the questionnaire will be generated in line with the research
questions in a simple and clear grammar to enable the respondent understand and
respond to the research questions.
In this study, the researcher will also employ other
instruments for data collection like personal observation and interview.
3.7 SOURCES
OF DATA COLLECTION
The researcher used two basic sources of data
collection in the process of conducting the research, the researcher used both
primary and secondary sources of data collection.
i. PRIMARY
SOURCE OF DATA COLLECTION
Primary source of data collection are information that
are generated specifically for the purpose of this research work. In this study,
data were got from personal observation, interview and responses on the questionnaire.
The questionnaire is a well structured one, which
permit the respondents to answer (yes or no). the questions are designed in the
closed ended manner in order to ensure accurate statistical evaluation.
ii SECONDARY
SOURCE OF DATA COLLECTION
The secondary sources of data were gotten from
existing information that are already written, published and unpublished that
are related to the topic which includes textbooks, journals newspaper, international
financial publication towards development.
3.8 VALIDATION
OF INSTRUMENT
According to Bowen etal and Runkel etal validity can
be defined as the process of finding out the degree to which a researcher or a
test indeed measures what it purports to measure. In other words the
questionnaire instruments or tests or items concern the content of the
variables or rational categories the researcher has identified as the element
of these variables of which she feels that by using them to test her
respondents, she will receive similar answers from them. By instrumentation validation,
the researcher tries to show her readers that what she thought the contents of
the study to mean are what the umpires have taken them also to mean.
In order to establish the validity of the instrument,
the researcher used the pilot test technique. According to Odo pilot test technique
could be defined as the process of trying out the entire aspects of a study
including analysis of the data following closely the procedures planned for the main study
before launching the main study. For this purpose, the researcher selected 14
respondents identical to the proposed sample group of the main study from a population
other than the main study.
The researcher distributed the constructed questionnaire
to them to score. She scored one the way she expected them to score. She then
compared the result side by-side with each one scored by the respondent 12 out
of the 14 (86%) of the respondents made definite decision on the questions. The
researcher, therefore claimed that the instrument was valid.
ii. TEST
FOR RELIABILITY OF INSTRUMENT
Odo ibid, citing Ibanga, Williams, Kerlinger, Behing,
Bowen et al and Borg et al defined reliability of an instrument as a process of
obtaining information on degree to which a measure will yield similar results
for the same subjects at different times under different conditions on a consistent,
dependable, stable, predictable and accurate way.
The researcher used the test-retest process to
establish the reliability of the instrument. According to Odo ibid, stated that
the test-retest is a process whereby the researcher administers the constructed
questionnaire to the same reliability sample group more than once with the view
of discovering how consistent each element of the group is in the scoring of
the instrument at those different times. The researcher wants to show the
reader that she ought to trust or depend on the results generated with her
instrument of the study.
Measuring instrument is reliable it provides the same
data when administered twice or more times in any other local government under
similar conditions. The instrument was test-retest for reliability, test-retest
was conducted at Umuahia South Local Government where the questionnaire was administered
to members of selected staffs.
These was retrieved, presented and analyzed. The
results of the two were compared. Where the results are found to be similar,
the researcher was convinced that the instrument was reliable.
METHOD OF DATA
ANALYSIS
The data collected is going to be presented in a tabulated
form with focus on the major research questions in other to enable the
researcher determine the results. Data collected were analyzed by use of simple
percentage analysis. The following formular was applied.
f x
100
n
1
Where f = frequency of response
n = number of respondents
Decision Rule
All positive respondents to any item
are recognized as a factors.
REFERENCES
Anyanwu, A. (2000). Research Methodology on Business and Social Sciences.
Owerri: Camum Publishers.
Nnamani, W. (2004). Research Process. Enugu: Owolu
Publishing company.
CHAPTER FOUR
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
INTRODUCTION
4.0 This
chapter deals with the presentation of data collected in the course of the
study. In analyzing the data collected, tables were used in the presentation of
data. The simple statistical method of frequencies and percentage were applied.
The research questions were also analyzed.
The distribution
|
No
of questionnaire distributed
|
133
|
|
No
of questionnaire returned
|
120
|
|
No
of questionnaire not returned
|
13
|
Source Research Data, 2010
For
the analysis, the researcher will be making use of the number of questionnaires
returned which is 120.
4.1 ANALYSIS
OF DATA
Research
question one
Are
there source of revenue available in Umuahia North Local Government?
The
question was designed to find out if there are existence of revenue generation
in Umuahia North.
The
responses are presented in table 4.1 below
Table 4.1
Distribution of question one
|
Options
|
Frequency
|
Percentages (%)
|
|
Yes
|
80
|
66.6
|
|
No
|
40
|
33.3
|
|
Total
|
120
|
100
|
Source Research Data, 2010
From table 4.1 above, it can be seen
that out of 120 respondent, 80 (66.6%) of them said yes that there are sources
of revenue available in Umuahia North Local Government while 40 or 33.3% of the
respondents said no that there are no sources of revenue available in Umuahia North
Local Government.
Research Question Two
What
is the major revenue source of Umuahia North local government area?
The
question was designed to find out the major revenue source of Umuahia North
local government.
Table 4.2
Distribution
of question two
Source Research Data, 2010
Table
4.2 above shows that out of 120 respondents in the option of federal government
allocation, 60 or 50 % respondents strongly agree that federal government
allocation is the major revenue source of Umuahia North local government, 40
(33.3%) of the respondents agree, 10 or 8.3% respondents neither agree nor
disagree, 5 or 4.1% of the respondents disagree and 5or 4.1% of the respondents
strongly disagree. In the options of state government allocation, 50 (41.6) of
the respondents out of 120 respondents strongly agree, 50 or 41.6% agree, 20 or
16.6 respondents neither agree nor disagree, none disagree or strongly
disagree. In the option of special grants from state and federal government, 28
or 23.3% out of 120 respondents strongly agree, 60 or 50% agree 20 or 16.6% of the
respondents neither agree nor disagree, 9 or 7.5% of the respondents disagree,
3 or 2.5% of the respondents strongly disagree.
In the option of loan from financial houses 40 or 33.3% of out of 120 respondents
strongly agree, 30 or 25.% of the respondents agree, 30 or 25.% neither agree
nor disagree, 10 or 8.3% of them disagree, 10 or 8.3% strongly disagree. In the
option of fines, rates, licence fees, taxes out of the 120 respondents, 59 or
49.1% strongly agree, 61 or 50.8% of the respondents agree, non neither agree
nor disagree, non disagree and strongly disagree. In the option of donation 60
or 50.% respondents strongly agree, 40 or 33.3% agree, 15 or 12.5% neither agree
nor disagree, 3 or 2.5% disagree, 2 or 1.6 respondents strongly disagree.
Research Question Three
What
are the method adopted for prompt collection of revenue generation?
The
responses of the respondents are presented in the table below
Table 4.3
Distribution
of question three
Table
4.3 above shows that out of 120 respondents in the option of creation of
awareness and campaign within the local government for prompt payment of taxes,
50 or 41.5% respondents strongly agree that creation of awareness and campaign within
the local government for prompt payment of taxes as the method adopted for prompt
collection of revenue generation, 50 or 41.6% respondents agree, 15 or 12.5% out
of the 120 respondents neither agree nor disagree, 5 or 4.1% out of the 120
respondents disagree while none strongly disagree. In the option of reduction in
tariff policy to encourage local industries, 50 or 41.6% respondents out of the
120 strongly agree, 30 or 25.% of the respondents agree, 20 or 16.6% of them neither
agree nor disagree, 10 or 8.3% of the respondents out of the 120 respondents disagree,
10 or 8.3% of them strongly disagree. In the option of computerization of tax system,
28 or 23.3% out of the 120 respondents strongly agree, 60 or 50% of the respondents
agrees, 20 or 16.6% of them neither agree nor disagree, 9 or 7.5% disagree, 3
or 2.5% of them strongly disagree. In the option of effective tax collectors,
60 or 50% out of the 120 respondents strongly agree, 40 or 33.3% of the
respondents agree, 15 or 12.5% of them neither agree nor disagree, 3. or 2.5%
disagree while 2 or 1.6% of the respondents strongly disagree.
Research Question Four
Are
there problems of revenue generation in Umuahia North local government area?
The question was to find out if there
are existence of problems associated with revenue generation in Umuahia North local
government area.
Table 4.4
Distribution of question four
|
Options
|
Frequency
|
Percentages (%)
|
|
Yes
|
80
|
66.6
|
|
No
|
40
|
33.3
|
|
Total
|
120
|
100
|
Source Research Data, 2010
Table 4.4, out of 120 respondents, 80 or 66.6% said yes that
there are existence of problem associated with revenue generation in Umuahia North
local government while 40 or 33.3% respondents said no that there are no existence
of problems associated with revenue generation in Umuahia North local
government.
Research Question Five
Which of the following do you consider as problem to
revenue generation in Umuahia North local government?
The question was structured to find out the problems
associated with revenue generation in Umuahia North local government.
Table 4.5
Distribution
of question five
|
120
|
100
|
Source Research Data, 2010
Table
4.5 above shows that out of 120 respondents in the option of embezzlement of
fund by those entrusted with council fund, 70 or 58.3% of the respondents
strongly agree that embezzlement of fund by those entrusted with council fund is
the main problem of revenue generation, 20 or 16.6% agree, 20 or 16.6% neither agree
nor disagree, 10 or 8.3% disagree, none strongly disagree. In the option of
lack of facilities for internal generation of revenue, out of 120 respondents,
50 or 41.6% strongly agree, 60 or 50.% agree, 10 or 8.5% neither agree nor
disagree, none disagree and none strongly disagree. In the option of general laxity
on the part of revenue collectors, out of 120 respondents, 60 or 50% strongly agree,
40 or 33.3% agree, 15 or 12.5% neither agree nor disagree, 3 or 2.5% disagree,
2 or 1.6% strongly disagree. In the option of revenue staff not properly educated,
out of 120 respondents, 59 or 49.1% strongly agree, 61 or 50.8% agree, none
neither agree nor disagree, none disagree or none strongly disagree. In the
option of delay in remitting federal state allocation, out of 120 respondents,
70 or 58.3 respondents strongly agree, 40 or 33.3% agree, 10 or 8.3% neither agree
nor disagree, none disagree and none strongly disagree. In the option of poor
banking facilities, out of the 120 respondents, 80 or 66.6% strongly agree, 20
or 16.6% agree, 20 or 16.6% neither agree nor disagree, none disagree or
strongly disagree.
Research Question Six
How can you rate the impact of revenue
generation on the development of Umuahia North local government. These question
sought to find out the impact of revenue generation on the development of the
local government.
Table 6
Distribution of question Six
|
Options
|
Frequency
|
Percentages (%)
|
|
Above
average
|
10
|
8.3
|
|
Average
|
30
|
25
|
|
Below
Average
|
80
|
66.6
|
|
Total
|
120
|
100
|
Source Research Data, 2010
From table 4.6 above, it can be seen
that out of 120 respondents, 80 or 66.6% of them said that the impact of revenue
generation on the development of the local government area could be rated below
average, 30 or 25% of the respondents rated the impact of revenue generation on
the development of Umuahia North on average level, 10 or 8.3% of them, rated
the impact of revenue generation on the development of Umuahia North local
government above average.
Research Question Seven
Are
revenue generated adequate for the provision of basic modern social amenities in
Umuahia North Local Government Area.
The question was designed to find
out if the revenue generated are adequate for the provision of basic modern
social amenities.
Table 4.7
Distribution of question Seven
|
Options
|
Frequency
|
Percentages (%)
|
|
Yes
|
50
|
41.6
|
|
No
|
70
|
58.3
|
|
Total
|
120
|
100
|
Source Research Data, 2010
From the above table 4.7 shows that
out of 120 respondents 70 or 58.3% of the respondents said no that revenue generated
are not adequate for the provision of basic social amenities in Umuahia North
Local Government Area while 50 or 41.6% of them said yes that the revenue generated
are adequate for the provision of social amenities within the local government.
Research Question Eight
How
can you rate the level of poverty among the rural people as a result of poor development?
The question was structured to find
out the level of poverty among the rural people as a result of poor development
within the local government.
Table
4.8
Distribution of question Eight
|
Options
|
Frequency
|
Percentages (%)
|
|
Very
high
|
30
|
25
|
|
High
|
60
|
50
|
|
Low
|
20
|
16.6
|
|
Very
low
|
10
|
8.3
|
|
Total
|
120
|
100
|
Source Research Data, 2010
Table 4.8 above shows that out of
120 respondents 30 or 25.% said that the level of poverty among the rural people
as a result of poor development could be rated very high, 60 or 50% of the respondents
could be rated the level of poverty high, 20 or 16.6% respondents rated the level
of poverty low while 10 or 8.3% of them rated the level of poverty among the
rural people as very low as a result of poor development.
Research Question Nine
Has
poor revenue generation contributing to rural-urban migration?
The
question seeks to find out if poor revenue generation has contributed to
rural-urban migration in Umuahia North Local Government Area.
Table 4.9
Distribution of question Nine
|
Options
|
Frequency
|
Percentages (%)
|
|
Yes
|
80
|
66.6
|
|
No
|
40
|
33.3
|
|
Total
|
120
|
100
|
Source Research Data, 2010
From the above table 4.9, it shows
that out of 120 respondents, 80 or 66.6% of the respondents said yes that poor
revenue generated have contributed to rural-urban migration while 40 or 33.3% of
the respondents said no that poor revenue generation have not contributed to
rural-urban migration within the local government.
Research Question Ten
How
can revenue generation be improved?
The question was constructed to find
out ways by which revenue generation could be improved within the local
government.
Table 4.10
Distribution
of question Ten
Source Research Data, 2010
Table 4.10 shows that out of 120 respondents, 60
or 50% of the respondents strongly agree that increase in federal and state
allocation to the local government is appropriate way to improve revenue generation,
40 or 33.3% agree, 20 or 16.6% neither agree nor disagree, none disagrees or
strongly disagree. In the option of exploitation of local of local raw
materials for small scale enterprises, 40 or 33.3% of the respondents strongly agree,
30 or 25% agree, 20 or 33.3% neither agree nor disagree, 20 or 33.3% disagree,
10 or 8.3% respondents strongly disagree. In the option of enlightenment of the
citizens on the need for prompt payment of taxes 60 or 50% of the respondents
strongly agree, 30 or 25% agree, 20 or 16.6% of them neither agree nor
disagree, 10 or 8.3% of the respondents disagree, none strongly disagree. In
the option of special grants from the state and federal government, out of 120 respondents,
70 or 58.8% of the respondents strongly agree, 50 or 41.6% of the respondents
agree, none neither agree nor disagree, none disagree or strongly disagree.
4.2 INTERPRETATION
OF DATA
In analysis the data collected from the tables presented
above, the five major research questions will be analyzed.
From question six, it can be deduced from table six that
the impact of revenue generation on the development of the local government
areas could be rated below average.
From question seven, it was proved that the revenue generated
within the local government is inadequate for the provision of basic social amenities.
From question eight in table 4.8, it was proved that
the level of poverty among the rural people as a result of poor development is
“very high”.
In question nine in table 4.9, it has been proved that
poor revenue generation has contributed to rural-urban migration within the
local government areas.
From question ten in table 4.10, it has been proved that
the following are ways by which revenue generation can be improved, through
increase in federal and state allocation to the local government, exploitation
of local raw materials for small scale enterprises, enlightenment of the citizens
on the need for prompt payment of taxes special grants from the state and federal
government.
CHAPTER FIVE
5.0 SUMMARY OF FINDING, RECOMMENDATION AND CONCLUSION
In this chapter, the research presents the summary
findings based on the analysis of the data collected, base on the result of
findings, recommendations are made which leads to conclusion.
5.1 SUMMARY
OF FINDINGS
The researcher discovered that the impact of revenue
generation on the development of the local government areas could be rated
below average which has resulted to poor development of the rural areas.
The researcher also found out that the revenue
generation within Umuahia North local government area was grossly inadequate
for the provision of modern social amenities.
Due to poor revenue generated to provide basic social
amenities, such as accessible road, schools, portable pipe-bore water,
electricity among others it was impossible for rural people to sell the
agricultural crops, drink portable water, pay school fees. Thus the poverty is
very high.
The researcher also discovered that due to poor
revenue generation to provide basic social amenities especially in the rural
areas. There was exodus of rural dewellers to the urban centres.
Included in the researchers findings was that the
major method to be adopted by the local government in order to improve revenue
generation base should be the enlightenment of the citizens on the need and
important of regular payment of taxes.
5.2 RECOMMENDATIONS
Based on the findings, the following recommendations
have been made.
The efforts of local government should not only be
directed toward the revenue yielding alone but also to the provision of social
amenities such as basic health facilities, accessible roads, town halls,
electricity and water supply which will help to improve the socio-economic of
life of the rural people.
These facilities provided by Umuahia North Local
government should be of high quality by doing this; the people’s interest will
be geared towards giving their maximum support to the government which will
lead to the development of the area.
There should be constant campaign and awareness
programme within Umuahia North local Government to enlighten the rural peoples
on the benefits of prompt payment of taxes to the government as when due, it
will go a long way in improving the revenue generation.
The local government should embark on the
establishment of small scale industries which will provide employment
opportunities for the youths in the rural area to tackle the problem of
rural-urban migration.
There should be improvement and development with
agricultural sector, such improvement will encourage participation of the rural
people within Umuahia north local government which will improve their standard
of living of the people.
5.3 CONCLUSION
In the research, it is clear that poor revenue
generation by local government in Nigeria have affected the spread of
development to all the nooks and crannies of the country. Thus local government
councils and their management should strategically plan on proper measures to
generate revenue as to meet with their functions as provided by the
constitution of the country.
This will enhance their financial ability to implement
their constitutional functions or responsibilities to the rural peoples.
BIBLIOGRAPHY
Abba, E.U. (2008). Local Government Administration in Nigeria.
Onitsha: Abbot Book Ltd.
Anyanwu, A. (2000). Research
Methodology on Business and Social Sciences. Owerri: Camum Publishers.
Chiedozie, A.O.
(2004). Local Government Administration
and Rural Development in Nigeria. Aba: Kelu press.
Nnamani, W. (2004). Research Process. Enugu: Owolu
Publishing company.
Nwachukwu, G.E.
(2000). Theory and Practice of Local
Government Nigeria.Kano: Publishers of K.C. Classical Printers Ltd.
Nwankwo, B.C. (2002).
Authority in Government. Onitsha:
Abbot book Ltd.
Nwanze, E.S. (2005). Process of Governance. Enugu: Immaculate
Publications Ltd.
Nwatu, Raph. (2004). Nigeria Government and Local Government
Administration. Enugu: Nerce Publications.
Okeke, M.T. (2002). Studies in public and Local Government
Administration in Nigeria. Enugu: John Jacob’s classic publishers.
Okoli, F.C. et al
(2006). Foundations of Government and
Politics. Ibadan: Intec Printers Ltd.
Okolie D.O. et al
(2004). Local Government Administration
in Nigeria. Enugu: John Jacob’s classic publishers Ltd.
Okoli, F.C. (2000). Theory and Practice of Local Government
Enugu: Intec printers Ltd.
Udeh, O.S. (2008). Public Financial Management. Enugu:
Malik Enterprises Nigeria.
Ugwu, S.C. (2000). Issues in Local Government and Urban
Administration in Nigeria: Enugu: Academic Publishing Company.
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