THE EFFECT OF REVENUE GENERATION IN RURAL DEVELOPMENT IN NIGERIA (A CASE STUDY OF IHIALA LOCAL GOVERNMENT, ANAMBRA STATE)
ABSTRACT
Revenue generation is the nucleus and the path to modern development. Thus, the study was to assess the effect of revenue generation in rural development in Nigeria, a case study of Ihiala Local Government Areas, Anambra state This is because local government as the third tier of government and the closest to the people especially in the rural areas needed revenue to provide basic social amenities to the people. But it is unfortunate to note that the local government management has not lived up to expectation especially to provide basic social amenities to the rural people. Thus, the objective of the research was to analyze the extent to which poor revenue generation had affected the development of those areas. The researcher used primary and secondary methods of data collection to generate the needed data. The data obtained through questionnaire was presented in tables and expressed in simple percentages. The following were some of the findings which included poor rural development of the areas, lack of basic social amenities to the rural people and lack of revenue to maintain the existing infrastructures. The researcher therefore recommended that the local government should provide basic amenities of high quality. By doing so, the people’s interest would be geared towards giving their maximum support to the local government which would lead to the development of the rural area.      Â
TABLE OF CONTENT
Cover page
Approval page                                                          i
Dedication                                                                      ii
Acknowledgment                                                            iii
Table of content                                                              iv
Abstract                                                                 vii
Chapter one
1.1  background of the study                                  1
1.2  statement of the problem                               2
1.3  purpose/objective of the study                         3
1.4  research questions                                          4
1.5  significance of the study                                  4
1.6  scope and delimitation                                     5
1.7  limitation of the study                                     5
1.8  definition of terms                                           6
Chapter two
Literature review
2.0  development of local government In Nigeria                                                            11
2.1  sources of review generation in local government                                                               15
2.2  The need for revenue generation in the development of local government areas.   21
2.3  The problems of revenue generation         24
2.4  The implication of revenue generation on the development of local government areas    27
2.5  tax as a major source of revenue                     35
2.6  The purpose of tax                                          37
2.7  problems associated with tax collection in Ihiala Local Government Areas         39
Chapter three
3.0   research methodology                                    45
3.1   research design                                                      45
3.2   area of study                                                  46
3.3   population of the study                                  46
3.4   sample size and sampling techniques             46
3.5  instrument for data collection                  48
3.6  sources of data collection                        49
3.7  validation of instrument                                49
3.8  method of data analysis                                 50
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Chapter four
4.0   data presentation and analysis                      55
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Chapter five:
5.1  summary of findings                                      73
5.2  recommendation                                                    74
5.3  conclusion                                                            76
Bibliography                                                          77
Appendix                                                       80
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CHAPTER ONE
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1.1Â 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.
