ABSTRACT
The study aimed at investigating revenue collection strategies in Local Government Authorities, to assess revenue collection strategies used in Abuja Municipal Council and to investigate the reason why some strategies of collecting revenue fail by using Enugu Municipal Council as a case study. Based on the objective and research questions, the research instruments such as questionnaires and review of various documents were used to get information that addresses the issues under study. Also, the study involved a sample of 100 respondents, where the sampling techniques used was non probability sampling. The purposive and convenient sampling was used to get respondents from the study population. The data collection methods include questionnaires and review of various documents. The collected data were coded, analyzed and presented in chapter four; then were later discussed in chapter five of this report. Excel was used to analyze these data from the field. Therefore, the study found that, there two revenue collection strategies in Enugu Municipal Council, that is, revenue collecting agents and council revenue collectors. 51% of respondents favored use of revenue agents, while 46% favored use of revenue collecting agents (outsourcing) and 3% were not certain which strategy should be used by Enugu Municipal Council. It was also revealed that, both strategies are doing well although they have some challenges which include corruption, tax evasion, tax exemption, and poor feasibility of revenue sources before outsourcing them to agents. Finally, the study concluded that, the council should continue using both revenue collecting strategies, however, the council should make sure that, all weakness are dealt out to make the sources deliver more revenue to the council.
