Revenue Generation In Nigeria Local Government Pdf
Local government revenue generation tax is a compulsory levy imposed by government on individuals and companies for the various legitimate function of the state olaoye 2008.
Revenue generation in nigeria local government pdf. Thus the study was to assess the impact of poor revenue generation on the development of local government areas. Revenue generation in nigeria local governments is principally derived from tax. Possible solutions to challenges facing revenue allocation in local government administration in nigeria. This study is aimed at the assessment of taxation on revenue generation in nigeria attention is given to fct and.
Local government which would lead to the development of the rural area. A review of revenue generation in nigeria local government. Tax is a compulsory levy imposed by government on individuals. Tobansi ochiogu 1994 sees taxation as a levy imposed by the.
Since the 1976 local government reforms that were undertaken to strengthen the local system in nigeria several challenges have cropped up over the years to impede the performance of local. Local governments in nigeria are recognized as a tier of government by the 1999 constitution as the most responsive to the needs of the people in terms of political participation and development. State or local government level. According to the local government economic reform of 1976 inadequate funding has hampered the effective administration of the local government system in nigeria.
Meanwhile tax is a necessary ingredient for civilization. In nigeria it is a factor to be reckoned with in federal government s. Local government is faced with varieties of difficulties to source adequate revenue from federal government state government and the internally generated revenue such problems are cogwheel to the smooth running of local government administration. A case study of ekiti state destiny chiagozie abstract.
Development projects revenue generation government. This is because local government as the third tier of government. Literature review meaning of local government many scholars define local government differently. Analysis of internally generated revenue and its implications on fiscal viability of state governments in nigeria.
Ntroduction a background to the study revenue generation in nigeria local governments is principally derived from tax. The reform therefore advocated an increased funding for the third tier of government particularly through increased internal revenue efforts.