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.
1.3
PURPOSEOBJECTIVES
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.
1.4
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.
1.5
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.