For correspondence:-
Received: February 21 2022 Accepted: March 30 2022 Published: March 31 2022
Citation: Revenue Generation and Performance in Local Governance in Nigeria: A Survey of People’s Perception in Selected Local Government Areas of Edo State. Account Tax Rev 2007; 6(1):74-88 doi:
© 2007 The authors.
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Abstract
The study investigates the revenue generation of local government councils and their performance in local governance in Nigeria. Service delivery at the grassroots level is germane to any society's socio-economic and political development. Local government is the government that is closer to the people at the grassroots and as such it plays a crucial role in the delivery of services and aids people’s participation in decision making in the rural communities. Grassroots development is a serious concern, especially with the rising tide of poor revenue generation for the tier of government most effectively charged with the task of grassroots development. Thus, any local government’s success is its ability to utilize its human and material resources to achieve the desired objectives i.e., rendering needed services to the community. The objective of the study is to examine if the low level of project execution at the local government level is a resultant effect of mismanagement of statutory allocations and to establish if revenue generation has a significant effect on local government performance. This study is anchored on efficiency school theory and functional school theory. This study adopts a descriptive survey design using a 4-point Likert scale questionnaire as the research instrument. The sample size for this study is 180, consisting of 60 staff each from the 3 selected local government areas in Edo State. The study findings revealed that poor revenue generation by local governments hinders grass root development in Nigeria. The study recommends that sufficient public enlightenment is required for the people in local government areas to voluntarily pay their rates and license fees.
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