A CRITICAL ANALYSIS OF LOCAL GOVERNMENT REVENUE GENERATION AND MANAGEMENT IN KWARA STATE (A CASE STUDY OF ILORIN SOUTH LOCAL GOVERNMENT AREA)

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TABLE OF CONTENT

Title page                                                                 i

Certification                                                             ii

Dedication                                                               iii

Acknowledgement                                                    iv

Table of Contents                                                     vii

Abstract                                                                   x

CHAPTER ONE

The Historical Background of Local Government in Nigeria   

The Historical Background of Ilorin South

Local Government                                            5

  1.  Purpose of the study                                       5
  2. Statement of the problem                                        6
  3. Significant of the study                                    7
  4. Limitation of the study                                     7
  5. Definition of Terms                                          7

CHAPTER TWO

LITERATURE REVIW

  • Motivation and consideration of fund and

Revenue Generation in Ilorin South Local

Government                                                     10

  • Method of fund and Revenue Generation        11
  • Objective of fund and Revenue Generation      16
  • Sources of Local Government Revenue            20
  • Strategies for Improvement Revenue

Generation                                                       24

  • Novel and Specific sources value Added Tax    31
  • Application of fund and Revenue Generation 33
  • Problems of Collecting Revenue axes and rate 35

CHAPTER THREE

RESEARCH METHOD

  • Research Design                                              37
  • Population                                                       37
  • Sample and Sampling Techniques                   38
  • Reliability of the Instrument                            39
  • Validity of the Instrument                                        40
  • Procedure of data analysis                               40

CHAPTER FOUR

PRESENTATION AND ANALYSIS OF DATA

  • Hypothesis One                                               41
    • Hypothesis Two                                                       43
    • Hypothesis Three                                             46

CHAPTER FIVE

SUMMARY, CONCLUSION AND RECOMMENDATION

  • Summary of Finding                                        48
  • Conclusion                                                      49
  • Recommendation                                             50

References                                                       52

Appendix                                                         53

ABSTRACT

        This study focused on critical analysis of local government revenue generation and management in Kwara State. Samples are drawn from the staff of revenue department in Ilorin South Local Government. In this area, variable measured through the administered questionnaire was computed. Using percentage to show the pattern at responses obtained. It was revealed that fund are generated from various sources and used a different things these source and application of fund and revenue generation in Ilorin South Local Government specifically show that the local government generate a lot of fund and revenue from internal sources and spent most of it on the management setup. Based on this conclusion drawn, it was recommended that since the major problem facing local government is inadequate of fund souring. The federal government assistance should be more sought to increase the grant to the local government for them to boadle to embark more capital project this serving as another source of revenue to the government. 

CHAPTER ONE

INTRODUCTION

1.1   THE HISTORICAL BACKGROUND OF LOCAL GOVERNMENT IN NIGERIA

        Local Government in Nigeria is the third tier of government in Nigeria.

        The aim and objectives of local government are contained in the local government edits No.8 of 1976 of Kwara State of Nigeria gazette extraordinary “No 33” volume 10.

        The edit empower the local government council among other thing to have control over local affairs as well as the staff and institutional and financial power; also to initiate and direct the provision of services to determined and implement project so as to complete the activities of the state and federal government area.

        The responsibilities of local government include the provision of basic needs primary education for their communities and so on all these art leveled in them. Apart from the above stated functions these are others that had been established already.

Function of Local Government

A CRITICAL ANALYSIS OF LOCAL GOVERNMENT REVENUE GENERATION AND MANAGEMENT IN KWARA STATE (A CASE STUDY OF ILORIN SOUTH LOCAL GOVERNMENT AREA)