CHAPTER ONE
1.1 INTRODUCTION
This research work is based on the generation
of revenue as “fund” especially the problems confronting government parastatals
or government structure in generating this revenue. It entails how taxation secures
as the main sources of revenue to local government. It also introduces the
problems and effective measure of generating revenue into the purse of Local
government.
The research is to explain the concept,
principle, problems of revenue and taxation in Nigeria especially at the
grassroots beard of revenue in generating fund for their respective structures
for more than three (3) decades now. Nigeria has been up till date in search
for workable and effective grass root administration. Several models have been
tried during the British era by indirect mile, the emirs and chiefs were made
the sole motive authorities and the British Officials signed “distinct office
through the emir and chiefs”
The British officers were not expected
to interfere in the traditional ways of life of the people provided the emirs
and chief stayed within the board the British authority. The system of indirect
mile in the Northern Nigeria are into being as a suitable emergency device that
about the creation of regions later because state and apart from it members and
aware, owned and deposit of both movable and immovable properties.
It had perpetual succession and can sue
and be sued. It could further be defined as a body of elected local
representative mandated to govern a certain community at a guess root level in
1979, when the structure of local government.
1.2 STATEMENT OF THE PROBLEM.
The subject of this research is to let
it secure a Secondary Sources of data for both Local government administration
and the general public the role played by taxation and the generation tax
prayer in our society. It aims at bringing into limelight the measure in
curbing the general problem facing the local government also state and explains
the effectiveness and efficiency of revenue generation in Local government of
Nigeria.
1.3 THE PURPOSE OF THE STUDY.
Generation of revenue for local
government has been a major problems and concern.
i. The
purpose to the study is to investigate the existence to which local governments
generate revenue and how people respond to the payment of their taxes.
ii. To
examine the sources of the revenue in Ilorin west Local government and how the
people respond to revenue generation.
iii.. To examine problem facing Ilorin West Local Government Area and
how to solve the problem.
iv. Lastly
the study should be focused on the subject mention and proposed above and for
the reader to acquire more knowledge in the revenue generation.
1.4 SIGNIFICANCE OF THE STUDY.
This research work is important because
a large number of government agency has failed to generate revenue they require
to provide goods and services for the citizen this home enable local government
especially Ilorin west to know how to overcome the problems of revenue
allocation.
Further, the study with help of the
local state and federal government to identify better method of expanding
revenue base of local government. Lastly, this study assist the authority of
local government area to identify those area that local government needs to
improve in the administrative revenue generation and expenditure.
1.5 SCOPE OF THE STUDY.
The scope of this study is limited to
Ilorin west local government area of Kwara State alone. It states how the staff
performs their duty and relate with one another in environment. This involves
daily interaction with passing on information that are relevant duty and how
their job could be more effect to the environment also this project works concerned
both Ilorin west local government area because of their chosen ethnical social
and religion affinity. Moreso, Ilorin west local government area is so recently
out of Ilorin that is old Ilorin Local government area equal importance is
their political work and is encumbered of time.
1.6 ORGANIZATION OF THE STUDY.
Revenue generation this is money derived
by the government in order to perform their duties local government refers to the organized to
maintain law and other provided some limited habitants towards the improvement
condition of their living.
Chapter one, covers the introduction to the
subject of the study, statement of the problems and significance of the study.
Chapter two deals with literature reviews while chapter three deals with the research
methodology, chapter four deals with data presentation, chapter five deals with
summary recommendation and the conclusion was reformed and the state in Nigeria
were increase from twelve (12) to nineteen (19) state with various reformed
made between dependent period till then (1976) the objective of creating more
state and local government are as follows:
a. To
establish a standard approach to restoring local government in Nigeria but with
sufficient credibility to accommodation the particular need to different area.
b. To
ensure that local government level non-dependable and adequate sources of
revenue.
c. To
plan for local government to enjoy the right caliber of staff working in an
effective organization system to execute policy aimed at bringing better
services to the local government community at the grass root of our society.
d. To
ensure stability to local government system through appropriate legislation.
e. To
provide two way channel of communication and government.
Therefore, from the above stated objectives one can
see that government revenue is by taxes such as the cattle taxes loud happened
adopted both some improvement was made.
There was a tradition of submission to
centralized authority and British colonial administration had no difficulties
in findings this.
The Hausa and Fulani were familiar to
the system and Hierarchy to official. Furthermore public administration is part
of government process the administration is part nearly believe by which
foundation of public administration has a motion which teaches the student
range of useful skills based another science as with science of politics.
1.7 DEFINITION OF THE TERMS OF OPERATIONAL TERMS.
LOCAL GOVERNMENT:
It is considered as an administration decision of country it can also be considered
as the third tiers of government formed in the grass roots level, it is head by
the local government chairman. The reason behind the creation of local
government is to break the communities into smaller units for effective system
of administrations.
LOCAL GOVERNMENT
AUTONOMY: It is the independent of local
government in all state of federation of government for efficient and enhances
or promote political and economic development.
PROSPECT:
This is an ideal of what might happen in the future or its expectation looked
forward to it possible to these people of grouped who are hoping to gain
something.
PROBLEMS:
This means that equation to be silence decides especially is difficult. It can
also be defined as a thing that is difficult to deal with or to understand.
REFERENCES
Adams(1964) Local Tax system Europe United press.
Adebayo A (1997) Local Government finance in Nigeria Ile Ife University of Ife Pres Limited.
Adedeji O (1969) The constitution and the transition as
they affect Local Government Administration Kaduna Government point P.64
Akpane F.E (1966) principle and practice of Local Government in
Eastern Nigeria Longman PP 20.25
Bamidele J.A (2005) Essential of Public finance, Ilorin Olad
Printer & Publisher.