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.
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
Chapter four
4.0 data presentation and analysis 55
Chapter five:
5.1 summary of findings 73
5.2 recommendation 74
5.3 conclusion 76
Bibliography 77
Appendix 80
CHAPTER ONE
1.1 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.