Abstract
The important of revenue generation and the strategies for improvement and management of such revenue for the socio-economic development of Ohafia L.G.A. cannot be over-emphasized. Infact, the level of L.G.A revenue generation and the provision of infrastructural facilities serves as the major parameter for determining its growth and overall development. This means that there is need for local government to formulate an effective strategy necessary towards the achievement of its objectives and obligations. This work has five chapters. Chapter one deals with the introduction comprising statement of the problem, significance of the study, hypotheses and definitions of the terms used. Chapter two reviews related works on the topic, purposes of L.G.A revenue strategies for improvement, the background and geographical location of Ohafia L.G.A. chapter three discusses the methods adopted by the researcher in the course of this work. Chapter four analyses and present the data gathered through questionnaire. Chapter five discusses the findings made in the previous chapters. It also summarizes recommendation the findings. Conclusion was drawn and recommendations made.
TABLE OF CONTENTS
PRELIMINARY PAGES
Title Page i
Approval Page ii
Dedication iii
Acknowledgement iv
Abstract v
Table of content vi
CHAPTER ONE
1.0 Introduction 1
- Background of the Study                                        1
- Statement of the Problem                                2
- Objectives of the Study                                   2
- research Question                                           3
- Significance of the Study                                        4
- Scope of the study                                          5
- Limitation of study                                          5
- Definition of Term                                           6
CHAPTER TWO
2.0 Literature Review 8
2.1 Introduction 8
2.2 Background of Ohafia Local Government Area 9
2.3 sources of revenue 10
2.4 problems of Revenue Collection 18
2.5 strategies for Revenue Improvement 20
2.6 Local Government Revenue Management 21
2.7 Budgeting 22
2.8 Revenue Generation 23
2.9 Expenditure 24
2.10 Control 25
CHAPTER THREE
3.0 Research Design and Methodology 27
3.1 Introduction 27
3.2 Research Design 28
3.3 Source/Methods of Data Collection 28
3.4 Population and Sample Size 30
3.5 Simply Technique 31
3.6 Validity and Reliability of Measuring Instrument 32
3.7 Method of Data Analysis 33
CHAPTER FOUR
4.0 Presentation and Analysis of Data 34
4.1 Introduction 34
4.2 Presentation of Data 35
4.3 Analysis of Data 42
4.4 Interpretation of Result 42
CHAPTER FIVE
5.0 Summary, Conclusion and Recommendation 46
5.1 Introduction 46
5.2 Summary of Findings 46
5.3 Conclusion 47
5.4 Recommendations 48
Reference 50
Appendix 51
CHAPTER ONE
- INTRODUCTION
1.1 BACKGROUD OF STUDY
One of the greatest problems facing local government administration in Nigeria today is unarguably finance. Essential, this is needed for the execution of their statutory functions. It is now an established fact that funds from the existing traditional sources (internal, external and loans) are for one reason or the other inadequate to cope with present-day demands of governance. Also, it has been discovered that those officials entrusted with revenue collection of the local government treasury are not competent. Again, companies and individuals shy away from declaring their real profit(s) at the end of every fiscal year, thereby making it difficult for tax officials to know how much tax they should pay.   Â
In this work, I will examine various sources of revenue generation and strategies to be adopted so as to improve revenue generation. Efforts will also be made to proffer suggestions on ways of revenue improvement where possible, though no matter the strategies or suggestion(s), successful revenue generation depends on the treasurer, the chief Accounts Officer, revenue Officials and the effective leadership of the local government Chairman.
