ABSTRACT
Revenue generation is the nucleus and the path to modern development . thus, the study was to assess the need for improved revenue generation on local government. This is because local government as the third of government is the closest to the people especially those 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 have not lived up to expectation especially to provide basic social amenities to the rural people. Thus, the objective of this research is to analyze the extent to which improved revenue generation had affected the development of those areas. The researcher used primary and secondary methods the data obtained through questionnaire was percentages. The following are some of the findings which included poor 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 so doing, 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 CONTENTS
Title Page – – – – – – – – – – i
Approval Page – – – – – – — – – ii
Dedication – – – – – – – – – iii
Acknowledgement – – – – – – – – iv
Abstract – – – – – – – – – – v
Table of content – – – – — – – – vi
CHAPTER ONE
1.0 Introduction – – – – – – – –
1.1 Background of the study – – – – – –
1.2 Statement of the study – – – – – –
1.3 Objective of the study – – – – – –
1.4 Research Question – – – – – – –
1.5 Statement of Hypothesis – – – – – –
1.6 Significance of the study – – – – – –
1.7 Scope of the study – – – – – – –
1.8 Limitation of the study – – – – – –
1.9 Definition of terms – – – – – – –
CHAPTER TWO
2.0 Literature Review – – – – – – –
2.1 Introduction – – – – – – – –
2.2 Sources of Review generation in local government –
2.3 The need for revenue generation in local government
2.4 The problems of revenue generation
2.5 The implication of revenue generation in local government
2.6 Tax as a major source of revenue
2.7 The purpose of tax
2.8 Problems associated with tax collection in Owerri north local government
CHAPTER THREE
3.0 Research design and methodology
3.1 Introduction
3.2 Research design
3.3 Sources / methods of data collection
3.4 Population and sample size
3.5 Sampling techniques
3.6 Validity and reliability of measuring instrument
3.7 Method of data analysis
CHAPTER FOUR
4.0 Presentation and analysis of data
4.1 Introduction
4.2 presentation of data
4.3 Analysis of data
4.4 Test of hypothesis
4.5 Interpretation of results
CHAPTER FIVE
5.0 Summary, recommendation and conclusion
5.1 Introduction
5.2 Summary of findings
5.3 Conclusion
5.4 Recommendation
References
Appendix
CHAPTER ONE
1.0 INTRODUCTION
1.1 BACKGROUND OF STUDY
   Local government is the third tier of government that is nearest to the people with the responsibility of direct development of the people to a certain level. Therefore, Todoro (1985:108) views development  as a multi dimensional process involving the re-organization and re-orientation of the entire economic and social system. This involves in addition, the improvement of income and output. It also involves radical changes in institutional, social, administrative structure as well as unpopular attitudes, customs and belief. Development therefore according to Todoro is both a physical reality as well as a state of mind, which the society has gone through some firms or processes.
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 development projects like construction of accessible roads, building of public schools, health care centers, construction of bridges among others are soles generated from taxes, royalities, fines and grants from states, national and international governments.
Thus, the local government cannot embark, execute and possibly carryout the maintainance of these projects and other responsibilities without adequate revenue generation.
This is basic reason why development is skeletal at some local government councils in Nigeria. The issue for improve revenue generation is not exceptional to local government in Imo state. This has being one of the problems encountered by Owerri north local government.
This however pronouncedly affecting development negatively in local government councils. In this research project, the issue to address is how far can this improved revenue generation affect development especially in Owerri north local government.
